A sweeping tariff refund process tied to recent court rulings is set to launch this week, with construction firms and suppliers among those poised to recover billions in duties.
The U.S. Customs and Border Protection is preparing to open a claims portal to process refunds that could total as much as $166 billion, following decisions by the U.S. Court of International Trade and the U.S. Supreme Court that struck down certain tariffs imposed during the Trump administration.
Finance leaders are expected to play a central role in navigating the process, which experts say will require extensive coordination, documentation and careful financial reporting.
“While other teams may gather the data, the CFO is ultimately responsible for ensuring its accuracy and determining the proper accounting treatment,” said Bryan Graiff, who leads manufacturing and distribution for accounting and consulting firm Armanino.
The effort mirrors pandemic-era relief programs, where finance chiefs served as the final checkpoint for compliance and accuracy.
The refund process will roll out in phases, with CBP estimating that about 63% of claims will be handled in the initial stage. This phase will focus on unliquidated entries and those within 80 days of liquidation.
As of April 9, roughly 56,497 importers had already completed steps to receive electronic refunds, representing about $127 billion in duties, according to a filing before the Court of International Trade.
“What changes on Monday is the launch of the claims portal itself,” said Nghi Huynh, partner-in-charge of transfer pricing at Armanino. “That’s when importers can begin formally submitting their refund claims and supporting documentation, which will allow CBP to start reviewing and processing those requests.”
CBP officials said the agency has completed development of the first phase of its Consolidated Administration and Processing of Entries system and is now focused on testing and performance validation.
Despite progress, uncertainty remains. Graiff noted lingering concerns in the trade community about a potential appeal by the administration, though he advised companies not to delay preparation.
“We’re advising our clients to prepare for the opportunity to get a refund, because we think it’s going to be a pretty complex process, and there’s going to be a lot of work to do to prepare for that,” he said.
For construction firms and materials suppliers, the biggest challenge may be assembling the required documentation.
Companies must provide detailed records, including importer-of-record filings, shipment contents and duties paid. They may also need to demonstrate whether tariff costs were absorbed internally or passed on to customers at the product level.
“I could see where, in a rush to get those products, maybe some of the paperwork wasn’t always filled out 100% accurately,” Graiff said.
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The complexity increases for firms dealing with large shipments containing thousands of stock-keeping units, a common scenario in construction supply chains.
Beyond documentation, finance teams must also evaluate downstream impacts, including tax implications and financial reporting adjustments.
“For some companies, this could be a very sizable dollar amount,” Huynh said.
Experts emphasize that coordination across departments — particularly procurement and supply chain teams — will be critical to assembling accurate claims.
“They’ll be key in pulling together the necessary documentation, with the CFO helping ensure all inputs are aligned, accurate, and ready for submission,” Graiff said.
For the construction sector, which has faced rising material costs and supply chain disruptions in recent years, the refunds could provide a meaningful financial boost. However, success will depend largely on how well companies prepare for what is expected to be a complex and resource-intensive process.
Originally reported by Alexei Alexis, Reporter in Construction Dive.
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