U.S. tariff refunds: What Canadian exporters should know

Shipping containers are seen at a terminal in Halifax on August 25, 2017. SStatistics Canada says the country posted a merchandise trade surplus of $1.9 billion in January, helped by exports of wheat, canola oil and soybeans.THE CANADIAN PRESS/Andrew Vaughan

Some small Canadian exporters may now be able to get money back on U.S. tariffs they paid over the past year, but only if they meet specific conditions, and the process can be complicated.

The guidance, outlined by the Canadian Federation of Independent Business (CFIB), comes as the U.S. rolls out a new refund system following a court ruling.

Here’s what you need to know:

Why are refunds being offered?

In February 2026, the U.S. Supreme Court struck down certain tariffs that had been imposed under the International Emergency Economic Powers Act (IEEPA).

• READ MORE: Tariff refund system launches as thousands of U.S. companies file claims

Those tariffs, often around 35 per cent, applied to goods that didn’t qualify under the Canada–United States–Mexico Agreement (CUSMA).

Now, the U.S. government has launched a system to refund those duties.

Who is eligible?

You may qualify for a refund if:

• You exported goods to the U.S. between Feb. 4, 2025, and Feb. 24, 2026
• Those goods did not qualify under CUSMA
• You paid the tariffs yourself as the “importer of record” (IOR), the party legally responsible for bringing goods into the U.S., and the one listed on U.S. customs paperwork

If your U.S. customer or distributor was listed as the importer of record, you cannot apply directly. They would need to file the claim.

Who is not eligible?

You likely won’t qualify if:

• Your U.S. customer paid the tariffs
• You lowered your prices or shared costs to offset tariffs
• Your products were hit by sector-specific tariffs (like steel, aluminum, autos, softwood lumber or furniture). Those sectoral tariffs are still in place and are not part of this refund system

How do you apply?

Refunds are being handled through a U.S. Customs system called the ACE Portal, using a new tool called CAPE.

To apply, you (or your customs broker) must:

• Have an ACE Portal account
• Submit a CAPE declaration listing affected shipments
• Provide U.S. bank account information to receive the refund

Key things to know before applying

The system is being rolled out in phases. Right now (Phase 1), some claims are excluded, including older shipments that are fully finalized, more complex entries such as those under review or dispute, and shipments tied to anti-dumping or special duty rules. Some businesses may need to wait for later phases.

If your claim is approved, refunds are expected within 60 to 90 days, although delays are possible if additional reviews are required.

• READ MORE: Some Canadian exporters could get refunds after ‘Liberation Day’ tariffs struck down