U.S. Customs Begins Tariff Refund Payments... KOTRA Offers Application Support

As U.S. customs authorities have announced that the actual payment of tariff refunds will begin on May 12, the Korea Trade-Investment Promotion Agency (KOTRA) has organized briefing and consultation sessions to assist companies hoping to receive refunds, providing a dedicated guidebook and in-depth consulting services.

This tariff refund is a follow-up measure after the U.S. Supreme Court ruled last February that the tariff actions imposed by the Donald Trump administration, based on the International Emergency Economic Powers Act (IEEPA), were unconstitutional. The scope of the refund is very large, covering tariffs totaling 166 billion dollars imposed since 2025, involving more than 330,000 importers and 53 million customs clearance cases.

Notably, these refunds are not processed automatically by the system; importers must apply directly to receive them. Furthermore, applications are restricted for cases where customs payment settlements have not been completed or are within 80 days after settlement, making timely response crucial for companies seeking refunds.

The 'U.S. Tariff Refund System Utilization Briefing and Consultation Session' organized by KOTRA's North America Regional Headquarters on April 29 brought together more than 250 companies active in the United States, Canada, and Mexico. Over 100 consulting sessions were conducted before and after the briefing, addressing questions about the unfamiliar refund system.

An official from a participating auto parts company stated, "We were concerned about missing the refund timing due to the complexity of the refund process and system, so we joined the session to better understand the application procedures and the newly changed steel and aluminum tariff rules from April."

In addition to the briefing and consultation sessions, KOTRA has produced and distributed the 'U.S. Tariff Refund Application Procedure Guidebook' both onsite and online. This practical guide includes instructions on creating an account in the U.S. Customs and Border Protection (CBP) Automated Commercial Environment (ACE) portal, account registration, and the refund application process.

Moreover, KOTRA plans to address difficulties faced by small and medium-sized enterprises in the refund process by offering "one-on-one in-depth consulting" services utilizing a group of local U.S. customs brokers, attorneys, and other experts.

This support is an extension of the government-wide integrated consultation service "Trade Barrier 119," which has been in operation since February last year. Leveraging accumulated trade data and its overseas trade center network from handling a variety of tariff-related inquiries, KOTRA is striving to lower both tariff and non-tariff barriers.

Kang Sangyeop, Vice President and Head of the SME and Mid-sized Enterprise Division at KOTRA, stated, "We plan to provide necessary information and consulting services not only to export companies seeking tariff refunds, but also to local subsidiaries and partner companies that act as actual importers."