US Customs and Border Protection (CBP) will require all refunds to be issued electronically starting February 6, 2026, under an interim rule published in the Federal Register. Paper checks will no longer be issued unless an approved waiver applies.
The rule applies to importers and all other refund recipients, including brokers, filers, sureties, carriers, and designated third parties listed on CBP Form 4811.
What Importers Need to Do
Importers already enrolled in ACH refund – no action is required. Refunds will continue to be issued electronically.
Importers not enrolled in ACH refund – action is required before February 6, 2026.
Importers must:
- Have an active, secure ACE Portal account
- Apply for ACH Refund through the ACE Portal
- Provide valid US banking information
Once approved, all future CBP refunds will be deposited electronically to the designated bank account.
Importers are required under 31 U.S.C. § 3332(g) to provide banking information for electronic refunds. If CBP certifies a refund but cannot deliver it due to missing or incorrect ACH information:
- The refund could be rejected
- No interest will accrue under 19 U.S.C. § 1505(d)
Failure to comply with the requirements in this interim rule can significantly impact refund timelines and financial recovery
Waivers
Limited waivers are available under 31 CFR Part 208, including when electronic payments are not supported due to foreign infrastructure limitations. This may apply to certain non-resident importers.
Importers seeking a waiver must notify CBP’s Revenue Division in writing at frn-achrefundsupport@cbp.dhs.gov and identify the applicable waiver criteria.
Mohawk Global Trade Advisors can assist with ACE Portal access, ACH Refund enrollment, and waiver guidance to help ensure uninterrupted refund processing. Contact us to speak with an expert.
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