Electronic Refunds
Agency: Homeland Security Department
Document #: 2025-24171
Published: January 2, 2026
Comments close: March 3, 2026
Effective: February 6, 2026
Docket: USCBP-2025-1076
Summary
This document amends the U.S. Customs and Border Protection (CBP) regulations to reflect that, subject to limited exceptions, CBP will issue all refunds electronically. This document explains the process required to receive electronic refunds and the process to receive paper checks in those rare instances where the recipient meets the criteria for a waiver.