⚠️ Time-Sensitive
The IEEPA tariff refund window is open now. If you paid tariffs under IEEPA between April 2025 and February 2026, you may be entitled to a full refund. Act quickly — deadlines apply.
On February 20, 2026, the Supreme Court ruled that President Trump could not use the International Emergency Economic Powers Act (IEEPA) to impose import tariffs. This landmark decision immediately invalidated the "reciprocal" tariffs that had been in place since April 2025, affecting approximately $175 billion in collected duties.
If your business paid IEEPA tariffs, here's exactly how to get your money back.
You may qualify for an IEEPA tariff refund if you are the importer of record and you paid any of the following tariffs between April 2, 2025 and February 20, 2026:
"Reciprocal" tariffs — the country-specific rates ranging from 10% to 145% imposed under IEEPA executive orders. This includes the 10% universal baseline tariff and higher rates on specific countries.
"Fentanyl" tariffs — the 25% tariffs on Canadian and Mexican goods imposed under IEEPA in February 2025, and the additional 10-20% tariffs on Chinese goods under the same authority.
Note: Section 301 tariffs on Chinese goods, Section 232 tariffs on steel/aluminum/autos, and the new Section 122 tariffs are not eligible for refunds — these were imposed under different legal authorities that remain valid.
The Consolidated Administration and Processing of Entries (CAPE) system is CBP's electronic payment platform. If you don't already have an account, register at the CBP website. You'll need your importer number and business information.
Through CAPE, submit a declaration listing all entries for which you paid IEEPA tariffs. You'll need your entry numbers, the dates of importation, and the amounts paid. If you work with a customs broker, they should have this information on file.
Currently, only entries that were either estimated but not yet finalized (liquidated) or within 80 days of final accounting are eligible for refunds. Entries that were fully liquidated more than 80 days ago may require filing a protest or a lawsuit at the Court of International Trade.
Once approved, expect 60 to 90 days for the refund to be issued. CBP is processing a massive volume of refund requests, so delays are possible.
If your entries were liquidated more than 80 days ago, you have two options:
File a protest with CBP — under 19 USC § 1514, you can protest a liquidation within 180 days. If your entries fall within this window, file immediately.
File a lawsuit at the Court of International Trade — for entries outside the protest window, this is the path taken by companies like FedEx, which filed suit for a full refund of all IEEPA tariffs paid. This route requires legal counsel but may be worthwhile for large sums.
💡 Pro Tip
Keep all options on the table. File the CAPE application AND a protest AND consider a CIT lawsuit simultaneously. The refund landscape is still evolving, and having multiple claims filed protects your position regardless of how the legal process unfolds.
Your refund amount equals the total IEEPA tariffs you paid, minus any applicable MFN base duties (which you still owe). Use our tariff calculator to estimate what you should have paid under normal duty rates versus what you actually paid under IEEPA — the difference is your potential refund.
Calculate Your Potential Refund
Compare IEEPA rates vs. current rates to estimate your refund amount.
Use Free Calculator →| Action | Deadline |
|---|---|
| CAPE refund application | No set deadline yet — apply ASAP |
| CBP protest (19 USC § 1514) | 180 days from liquidation |
| Court of International Trade lawsuit | 2 years from protest denial |
For the CAPE process, no. Your customs broker can handle it. For a CIT lawsuit, yes — you'll need a trade attorney licensed to practice before the Court of International Trade.
No. Section 301 tariffs were imposed under a different legal authority (the Trade Act of 1974) and were not affected by the Supreme Court's IEEPA ruling. Only IEEPA-based tariffs are being refunded.
CBP estimates 60-90 days after approval. Given the volume of claims, it could take longer. Budget for 3-6 months total processing time.
Potentially, yes. Under customs law, refunds on entries not liquidated in a timely manner may accrue interest. Consult your customs broker or trade attorney for specifics.