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Tariff release program

Recover the tariffs and surtaxes you should not have paid.

Since 2025, Canadian businesses have paid new duties on both sides of the border. Some of that money is now refundable. Our program finds it, files for it and accounts for it.

Request a tariff review Who qualifies
Feb 20, 2026US Supreme Court rules that IEEPA does not authorize tariffs.
Apr 20, 2026CBP opens CAPE in ACE to process IEEPA duty refunds.
ACH onlyUS refunds are paid by direct deposit to the importer of record.
Sept 8, 2026Canada's US Surtax Order (2026) applies, with remission for qualifying goods.
Two sides of the border

Where your money may be waiting.

The US and Canadian programs work very differently. Many businesses have a claim on one side and miss the other.

United States: IEEPA duty refunds

Tariffs imposed under the International Emergency Economic Powers Act were struck down. The US Court of International Trade ordered CBP on March 4, 2026 to liquidate or reliquidate entries without IEEPA duties, and CBP built the CAPE process in ACE to pay the refunds.

  • Claims are filed by the importer of record or the licensed customs broker who filed the entries
  • Refunds include interest and are paid by ACH, so bank details must be set up in ACE
  • Phase 1 covers unliquidated entries and certain entries recently liquidated
  • Entries that become final may need a protest under 19 U.S.C. 1514 to stay eligible

Who should look: Canadian exporters who acted as US importer of record, sold on DDP terms, or run a US subsidiary that imports.

Canada: surtax remission and relief

Canada applied surtaxes on listed goods from the US and other countries. Remission orders relieve or refund those surtaxes for qualifying goods, and CBSA administers the claims.

  • US Surtax Order (2026), SOR/2026-186, with remission including manufacturing and processing inputs
  • Steel derivative goods surtax remission, in force February 24, 2026 (codes 26-0145A to 26-0145D)
  • Remission is claimed at import with a special authorization code, or corrected after release in CARM
  • Duty drawback and duties relief programs for goods that are exported or processed

Who should look: Canadian importers of steel, aluminum, vehicles and parts, and inputs used in manufacturing, health care or public safety.

How the program works

Four steps, one team, both borders.

  1. Data pull

    With your authorization, we gather entry summaries from ACE and CARM, broker reports and your purchase records.

  2. Eligibility review

    Each entry is tested for duty type, liquidation status, remission code, time limit and origin.

  3. Claims and filings

    We prepare CAPE declarations, protests, remission corrections and adjustments, and coordinate with your broker.

  4. Recovery and books

    We track every refund to your bank and record it correctly for income tax, HST and transfer pricing.

Why it is time-sensitive

Every week, more entries move toward finality.

US entries liquidate on a rolling basis. Once liquidation is final and no protest is open, a refund may be much harder to get. Canadian adjustments also run against time limits set in each remission order.

CBP has not published a closing date for CAPE declarations. That is not the same as having time to spare.

  • Supreme Court decision

    Learning Resources, Inc. v. Trump: IEEPA does not authorize tariffs.

  • Court of International Trade order

    CBP is ordered to remove IEEPA duties on entries that are not final.

  • CAPE goes live in ACE

    Importers and brokers can file refund declarations.

  • US Surtax Order (2026) in Canada

    New surtaxes and a remission framework for qualifying goods.

Questions

Tariff release, answered.

General information only. Your entries, contracts and Incoterms decide what you can claim.

Talk to us
We are Canadian. Can we get a US tariff refund?
Possibly. US refunds go to the importer of record. If your company was the importer of record, for example when shipping on DDP terms as a non-resident importer, the refund may belong to you. If your US customer imported the goods, the refund is theirs, though your contract may say how it is shared.
Our customs broker files our entries. Why do we need you?
Your broker can file the claim. We check that every eligible entry is included, that time limits are protected, that the ACH refund setup is complete, and that the recovery is taxed and recorded correctly. We work alongside your broker, not in place of them.
Are refunds paid with interest?
CBP describes CAPE refunds as including interest. How interest and the refund itself are taxed in Canada depends on how the duty was originally expensed, which we work out with you.
What does Canadian remission cover?
Each remission order lists the goods and uses it covers, such as inputs for manufacturing, health care, public safety, scheduled goods or vehicles. Remission is claimed with a special authorization code at import, or by a correction or adjustment in CARM after release.
What do you need from us to start?
A list of your importing entities and business numbers, your customs broker contacts, and access or reports from ACE and CARM. We send a short checklist after the first call.
How are fees set?
We agree the fee in writing before any filing work starts, once we have seen the size and type of your entries.

Sources

This page summarizes public guidance as of October 2026. Rules and deadlines change. It is not legal or customs advice for your situation.