01/02/2026

CBP to Mandate Electronic Refunds for All Importers Starting February 2026

Check out this week's Customs Corner to read about CBP's electronic refund mandate, the delayed tariff increase on wood furniture, and more.

Trade and Customs Updates

1) CBP to Mandate Electronic Refunds for All Importers Starting February 2026

In a major shift towards digitization, the U.S. Customs and Border Protection (CBP) will require all customs duty, tax, and fee refunds to be issued electronically beginning February 6, 2026. This move comes in response to Executive Order 14247, “Modernizing Payments To and From America's Bank Account,” signed by President Trump on March 25, 2025, which mandates the transition of federal disbursements and receipts from paper checks to electronic payments wherever possible.

Historically, most CBP refunds were sent via paper checks through the U.S. Treasury. Under the new rule, refunds—including those to importers, brokers, filers, sureties, service providers, and designated third parties—will be processed electronically, with very limited exceptions. After February 6, 2026, paper checks will only be issued if a waiver is approved under specific federal guidelines (31 CFR part 208).

Importers currently enrolled in the ACH Refund program will continue to receive refunds electronically with no disruption. Those wishing to update their banking details or enroll for the first time must use the ACE Portal to submit the necessary applications and provide U.S. bank account information. Designated third parties listed on CBP Form 4811 must also register and complete the ACH Refund application to receive electronic payments. If a third party is not enrolled, refunds will default to the importer’s account.

CBP emphasizes that importers are responsible for ensuring their banking and third-party information is accurate and up to date. Failure to provide required ACH information will result in rejected refunds, with no interest accruing on undelivered payments. Importers seeking waivers for check payments must contact CBP’s Revenue Division in writing.

To accommodate this transition, CBP is amending regulations in several sections of the Code of Federal Regulations, including Customs Financial and Accounting Procedure, Entry of Merchandise, Liquidation of Duties, and Protests.

The interim final rule takes effect on February 6, 2026. CBP is accepting public comments on the rule until March 3, 2026. Importers and stakeholders are encouraged to review their accounts and ensure compliance ahead of the transition date.

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2) U.S. Delays Tariff Increase on Wood Furniture Imports for One Year

On December 31, 2025, President Donald J. Trump signed a Proclamation invoking Section 232 of the Trade Expansion Act of 1962 to postpone planned tariff increases on upholstered furniture, kitchen cabinets, and vanities for another year. The tariff hike, originally scheduled to take effect on January 1, 2026, will now be delayed as the United States continues negotiations with trade partners to address issues of trade reciprocity and national security regarding wood product imports. The existing 25% tariff, established under a September 2025 Proclamation, will remain in place throughout the extension period.

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3) CBP Announces 2026 Payment Dates for Periodic Monthly Statement Program

The U.S. Customs and Border Protection (CBP) has released the 2026 schedule for the Periodic Monthly Statement (PMS) program, allowing Automated Commercial Environment (ACE) filers approved for PMS to pay duties on shipments entered or released during the previous calendar month. The specific payment dates for 2026 can be found here.

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4) U.S. Customs and Border Protection Releases Comprehensive Guide on 2025 Tariff Changes

U.S. Customs and Border Protection (CBP) has published a detailed guide outlining the latest tariff requirements. The newly released document provides clarity on rates and effective dates for recent changes, including updates related to Section 232 tariffs, measures under the International Emergency Economic Powers Act (IEEPA), and reciprocal duties.

The guide is designed to help importers, exporters, and industry stakeholders navigate the evolving trade landscape by confirming the specifics of these newly implemented duties. With the ongoing shifts in global trade policy, the information is expected to be particularly valuable for businesses planning their operations and compliance strategies in the coming year.

Reference:

New Tariff Requirements for 2025

EVENT: CPSC's eFiling Team Will Host A Virtual Webinar – eFiling Is 6 Months Away

January 8, 2026 | 2:00 pm - 3:00 pm EST | Virtual

CPSC's eFiling team will be hosting a virtual webinar on January 8th from 2-3pm, which will highlight the 6-month mark until the full implementation date of eFiling for most regulated products. The topics will include a general overview, what to expect, certification resources, and updates to the Product Registry. Posted in the Public Calendar on 12/4/2025.

EVENT: Trade Violations Reporting (TVR) Q1 Webinar

Tuesday, January 13, 2026 at 1:30 pm EST | Virtual

CBP is offering quarterly webinars throughout FY26 on how to report suspected trade violations online. The first round of webinars will be held on January 13 and 15. CBP will be offering free webinars on how anyone can report suspected trade violations online using the Trade Violations Reporting tool, as well as how to file EAPA allegations. Registration is free and available to anyone. You are required to register in order to attend the webinar.