U.S. Customs and Border Protection has issued an interim final rule aming the CBP regulations to reflect that the agency will issuing refunds electronically. Comments on this rule are due no later than March 3. CBP states that it is generally required to refund any excess deposits of duties, fees, and interest within 30 days of liquidation or reliquidation. Historically, most such refunds were transmitted as paper checks and mailed to the importer or a designated third party such as a licensed customs broker. The number of refunds issued electronically has been relatively limited due to technological limitations, reaching about 30 percent in 2025. However, ning Feb. 6 CBP will issue all refunds electronically (subject to certain exceptions). This applies to refunds issued to all importers, brokers, filers, sureties, service providers, facility operators, foreign-trade zone operators, and carriers as well as any designated third parties. After Feb. 6 CBP will not issue any refunds by check unless a waiver has been approved. Importers currently enrolled in the Automated Clearinghouse Refund Program will continue to receive electronic refunds via ACH without interruption. Importers not already enrolled will have to submit an application for an ACE Portal account if one does not already exist. In addition, any CBP Form 4811 on file prior to Feb. 6 will remain a valid third-party designation authorizing CBP to issue an electronic refund to the designated party. Such parties must also have an ACE Portal account and complete the ACH Refund application.
