{"abstract":"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.","action":"Interim final rule; request for comments.","agencies":[{"raw_name":"DEPARTMENT OF HOMELAND SECURITY","name":"Homeland Security Department","id":227,"url":"https://www.federalregister.gov/agencies/homeland-security-department","json_url":"https://www.federalregister.gov/api/v1/agencies/227","parent_id":null,"slug":"homeland-security-department"},{"raw_name":"U.S. Customs and Border Protection","name":"U.S. Customs and Border Protection","id":501,"url":"https://www.federalregister.gov/agencies/u-s-customs-and-border-protection","json_url":"https://www.federalregister.gov/api/v1/agencies/501","parent_id":227,"slug":"u-s-customs-and-border-protection"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/01/02/2025-24171.html","cfr_references":[{"chapter":null,"citation_url":null,"part":24,"title":19},{"chapter":null,"citation_url":null,"part":141,"title":19},{"chapter":null,"citation_url":null,"part":159,"title":19},{"chapter":null,"citation_url":null,"part":174,"title":19}],"citation":"91 FR 21","comment_url":null,"comments_close_on":"2026-03-03","correction_of":null,"corrections":[],"dates":"The interim final rule is effective February 6, 2026. Comments regarding this interim final rule must be received by March 3, 2026.","disposition_notes":null,"docket_ids":["USCBP-2025-1076","CBP Dec. 25-18"],"dockets":[{"supporting_documents":[],"agency_name":"USCBP","documents":[{"comment_count":5,"comment_start_date":"2026-01-02","updated_at":"2026-03-04T00:01:05.775-05:00","comment_url":"https://www.regulations.gov/commenton/USCBP-2025-1076-0001","allow_late_comments":false,"id":"USCBP-2025-1076-0001","comment_end_date":"2026-03-04","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"USCBP-2025-1076","title":"Electronic Refunds"}],"document_number":"2025-24171","effective_on":"2026-02-06","end_page":36,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/01/02/2025-24171.xml","html_url":"https://www.federalregister.gov/documents/2026/01/02/2025-24171/electronic-refunds","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-24171?publication_date=2026-01-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-01-02/2025-24171/mods.xml","not_received_for_publication":null,"page_length":16,"page_views":{"count":24406,"last_updated":"2026-04-03 22:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-01-02/pdf/2025-24171.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-24171.pdf?1767188712","publication_date":"2026-01-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/01/02/2025-24171.txt","regulation_id_number_info":{"1685-AA36":null},"regulation_id_numbers":["1685-AA36"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":5,"agency_id":"USCBP","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=USCBP-2025-1076","supporting_documents_count":0,"docket_id":"USCBP-2025-1076","document_id":"USCBP-2025-1076-0001","regulation_id_number":"1685-AA36","title":"Electronic Refunds","checked_regulationsdotgov_at":"2026-03-05T09:55:04Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":21,"subtype":null,"title":"Electronic Refunds","toc_doc":"Electronic Refunds","toc_subject":null,"topics":["Accounting","Administrative practice and procedure","Antidumping","Claims","Countervailing duties","Exports","Foreign currencies","Freight","Harbors","Reporting and recordkeeping requirements","Taxes"],"type":"Rule","volume":91}