IEEPA Tariff Refunds: Who Can Claim and How
A short, informational check of who can file for an IEEPA duty refund, which part of CBP’s refund process fits a set of entries, and what to do next.
- Typical refund timing after CBP accepts a declaration
- 60–90 days
- CBP fee to process a refund
- $0
- CAPE cutoff after an entry liquidates
- 80 days
- U.S. small businesses that import goods
- 236,000
What Changed
Court rulings and CBP refund phases, newest first.
Trade court certifies a class of importers
On October 8, 2026, the Court of International Trade certified a class in Freestyle World, Inc. v. U.S. Customs and Border Protection: importers of record that paid duties under the challenged IEEPA tariff orders between February 1, 2025 and February 19, 2026, excluding any importer that filed its own suit. The class is a potential path for importers that never sued, but certification does not by itself order refunds; how relief would work is still before the court.
Source: Trade court certifies a class of importersCAPE Phase 3 opens for court plaintiffs
CAPE Phase 3 opened on October 6, 2026 for finally liquidated entries, but only for importers of record that are plaintiffs in their own Court of International Trade case (the court issues case-specific reliquidation orders) and that submitted their importer-of-record number to CBP by July 30, 2026. CBP said it will give separate instructions to plaintiffs that submitted later. This is CBP's position and it is still being litigated.
Source: CAPE Phase 3 opens for court plaintiffsCAPE Phase 2 adds reconciliation-flagged entries
Since June 29, 2026 (Phase 2), CAPE also accepts entries flagged for reconciliation (entry types 01, 02 and 06) when the reconciliation entry (type 09) has not been filed. Flagged entries with a type 09 already on file are not yet accepted.
Source: CAPE Phase 2 adds reconciliation-flagged entriesGovernment appeals refunds for importers that did not sue
On June 2, 2026, the government appealed to the Federal Circuit the part of the Court of International Trade's April 17, 2026 refund order that requires refunds on finally liquidated entries for importers that did not sue. Its position is that CBP cannot reliquidate or refund finally liquidated entries without a court order for that importer. As of mid-October 2026 the appeal was still pending.
Source: Government appeals refunds for importers that did not sueCAPE Phase 1 opens for recent entries
CAPE Phase 1 opened in the ACE Portal on April 20, 2026 for most entries that are unliquidated or up to 80 days past their liquidation date, including entries whose liquidation is suspended, extended or under review (refunds for those follow liquidation). CAPE does not accept entries whose liquidation is final.
Source: CAPE Phase 1 opens for recent entriesSupreme Court rules IEEPA does not authorize tariffs
On February 20, 2026, the Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs (Learning Resources, Inc. v. Trump, No. 24-1287, decided with Trump v. V.O.S. Selections, Inc., No. 25-250). The same day, Executive Order 14389, “Ending Certain Tariff Actions,” ended the IEEPA tariff actions.
Source: Supreme Court rules IEEPA does not authorize tariffs
Last checked:
Start From How You Paid
Each card starts the check with that answer filled in.
Importers of record
Paid through a carrier
Bought from a U.S. supplier
Not sure
Frequently Asked Questions
Who can file for an IEEPA tariff refund?
Only the importer of record on the entries, or the licensed customs broker that filed those entries for it, can file a CAPE Declaration in CBP’s ACE Portal. An attorney cannot file on an importer’s behalf. CBP pays the refund to the importer of record, or to a notify party the importer designated on CBP Form 4811.
Which duties and dates are covered?
IEEPA duties only. CBP began collecting them on February 4, 2025 and stopped for goods entered on or after February 24, 2026, so the covered entries run from February 4, 2025 through February 23, 2026. Section 232 and Section 301 duties are not part of these refunds.
CBP’s older IEEPA FAQ says it could not refund IEEPA duties on USMCA-qualifying goods from Canada or Mexico entered March 4–6, 2025. If you have entries like that, check with your customs broker.
Which entries can be filed in CAPE now?
Since April 20, 2026, CAPE accepts most entries that are not yet liquidated or were liquidated within the last 80 days. Since June 29, 2026, it also accepts entries flagged for reconciliation when no reconciliation entry has been filed. Since October 6, 2026, finally liquidated entries can be filed only by importers that are plaintiffs in their own Court of International Trade case and submitted their importer-of-record number to CBP by July 30, 2026.
How are refunds paid, and how long do they take?
By ACH only, to refund bank details on file in your ACE Portal account. Those details are separate from any ACH details used to pay CBP, and CBP does not pay a refund until they are in place. CBP says valid refunds generally go out 60 to 90 days after a declaration is accepted, with interest, unless an entry needs further review.
Does anyone charge to file?
CBP charges no fee to process a refund. A licensed customs broker may charge for its own work preparing and filing a CAPE Declaration. CBP reviews every declaration and sets the timeline, so no one can guarantee a refund or speed one up for a fee. CBP says anyone claiming to be CBP who asks for a fee or financial information is running a scam.
I paid duties to a carrier, or bought from a U.S. importer. Can I file?
Not for entries where the carrier or your supplier was the importer of record. CBP refunds only the importer of record or its notify party, so any refund on those entries goes to the carrier or supplier, and what happens next depends on that company. If a carrier only acted as your customs broker and filed under your own importer number, your business is the importer of record and can file.
What about entries liquidated more than 80 days ago?
CAPE accepts finally liquidated entries only from importers that sued at the Court of International Trade and meet CBP’s Phase 3 conditions. The government has appealed the court order that would extend refunds on those entries to importers that did not sue. On October 8, 2026, the court certified a class of importers that did not file their own suits, a possible path for them, but it has not ordered refunds to class members. A trade lawyer can explain what applies to your entries.
Do I need to sue to get a refund?
Not for entries that CAPE accepts from every importer: CBP says no Court of International Trade case is needed for those. CBP gives no legal guidance on other entries. For finally liquidated entries, talk to a trade lawyer.