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The Speedy Tariff Refund Act of 2026 requires the U.S. Customs and Border Protection Commissioner to automatically refund, within 30 days, all duties imposed under the International Emergency Economic Powers Act that were paid by importers, following a Supreme Court ruling that such duties were unlawful. The bill prohibits requiring importers to submit requests or documentation to receive refunds, prioritizes small businesses for refund processing, and allows reliquidation of previously liquidated entries to calculate refund amounts. The bill also expresses the sense of Congress that businesses receiving refunds should pass them on to customers and that the existing CAPE refund system places unjustified burdens on importers.
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