ACH Refund from CBP: Treasury Checks, Enrollment, and Interest

Key Points

• CBP pays refunds of excess duties, taxes, fees, and interest to the importer of record, or to a party 19 CFR 24.36 names in its place.
• An enrolled payee receives an ACH refund by direct deposit, and the importer of record is the party that enrolls through CBP's Revenue Division.
• A mailed Treasury check is now the legacy path, so an importer expecting a refund should hold an ACH refund enrollment before the refund is due.
• Interest on an overpayment under 19 U.S.C. 1505(c) runs from the date of deposit to the date of liquidation or reliquidation, at rates CBP publishes quarterly from the IRS rates.
• Common causes of delay are a liquidation that has not posted, a changed payee address or bank account, and an offset against a debt owed to the government.

On this page

1. Who CBP pays a refund to
2. Treasury checks versus ACH refund enrollment
3. How interest on a refund works
4. Why a refund is delayed
5. IEEPA refunds reach the importer the same way
6. What importers should do
7. Key references

Short answer: CBP pays a duty refund to the importer of record (or a party the regulation names in its place), and the preferred route is direct deposit through the ACH Refund program. Paper Treasury checks are the legacy method, so enroll before the refund is due. Interest is added for the period from deposit to liquidation or reliquidation.

The links in this article go to the primary documents: the statutes, regulations, and official agency pages themselves. Read the source.

Who CBP pays a refund to

The payment rule sits in 19 CFR Part 24, in section 24.36. It says refunds of excess duties, taxes, fees, and interest are paid to the importer of record, or to a party the regulation names in its place. The practical consequence is that the refund follows the importer of record number on the entry, not whoever funded the duty in the end.

That matters for brokers and for importers whose customers bore the cost. If a broker paid duties through its own account, the refund still goes to the party the regulation identifies. Any sharing of the money happens afterward, under your own agreements.

Treasury checks versus ACH refund enrollment

The legacy path: a mailed Treasury check

For years, a refund meant a paper check mailed to the address CBP held for the payee. Under a 2025 executive order on modernizing federal payments, Treasury stopped issuing paper checks as the ordinary payment method. A mailed check is now the legacy path, not the plan to count on.

The ACH Refund program

Under CBP's ACH Refund program, run through the Revenue Division, an enrolled payee receives refunds by direct deposit. Enrollment is done with the ACH refund application on cbp.gov. The importer of record enrolls, and the application ties the bank account to the importer's CBP record.

Because refunds can post long after the original entry, do not wait until a refund is announced. An importer expecting a refund should hold an ACH refund enrollment before the refund is due.

Do not confuse it with CBP Form 400

The ACH refund enrollment is a credit arrangement: money flows from the government to you. A broker's ACH debit account under CBP Form 400 is a different thing, used to pay duties and fees out of an account. Enrolling for one does not set up the other. See CBP Form 400: ACH debit application for the debit side.

How interest on a refund works

When duties are overpaid and later refunded because of a liquidation or reliquidation, the refund generally carries interest. 19 U.S.C. 1505(c) provides that interest on an overpayment runs from the date of deposit to the date of liquidation or reliquidation. The rates are those CBP publishes quarterly, derived from the IRS rates.

Points to keep straight:

• The interest period is tied to the deposit date and the liquidation or reliquidation date, not to the date the refund check or deposit is issued.
• The rate can change from quarter to quarter, so the total depends on how long the money sat with CBP.
• Interest is paid to the same payee as the underlying refund.

For the routes that produce an overpayment refund in the first place, and the deadlines attached to them, see Customs recovery: four ways to get overpaid duty back.

Why a refund is delayed

When an expected refund has not arrived, check these causes first.

The liquidation has not posted

A refund tied to liquidation or reliquidation cannot be paid until that event is posted. If the entry has not liquidated, or the reliquidation has not been processed, there is nothing to disburse yet.

The payee address or bank information changed

A mailed check goes to the address on file, and an ACH deposit goes to the bank account on file. If either changed and CBP was not told, the payment can be misdirected, returned, or held. Keep the importer record and the ACH enrollment current after any move, merger, or bank change.

Offset against a debt to the government

A refund can be reduced or taken entirely through the Treasury Offset Program if the importer owes a debt to the government. In that case the money is applied to the debt rather than paid to you. If a refund arrives short or not at all, confirm whether any federal debt is outstanding.

IEEPA refunds reach the importer the same way

Refunds of IEEPA duties through CAPE reach the importer through the same payment mechanics described here. The importer of record is the payee, and direct deposit through an ACH refund enrollment is the route to be ready for. For the program itself, read the IEEPA tariff refund guide.

What importers should do

• Complete the ACH refund application on cbp.gov as the importer of record, and confirm the enrollment is on file before any refund is due.
• Audit the address and bank details CBP holds for each importer of record number, and update them whenever they change.
• Check for outstanding federal debts that could trigger an offset, so a refund is not a surprise shortfall.
• Track liquidation and reliquidation dates on refund-bearing entries, and calculate expected interest from the deposit date to that date.

Key references

• 19 CFR Part 24 (eCFR): the customs financial and accounting rules, including section 24.36 on refunds of excess duties, taxes, fees, and interest.
• 19 U.S.C. 1505: payment of duties and interest, including the overpayment interest rule in subsection (c).
• U.S. Customs and Border Protection: the agency site hosting the ACH refund application and the quarterly interest rate publications.
• White House presidential actions: the 2025 executive order on modernizing federal payments.
• CBP Form 400 ACH debit application: the separate broker debit arrangement.
• IEEPA tariff refund guide: how IEEPA refunds through CAPE fit alongside the payment process.