How to Get Your IEEPA Tariff Refund in 2026: Step-by-Step
Founder, USTariffCalc.com · LinkedIn
⚠️ Time-Sensitive
In brief
- →IEEPA tariffs paid April 2025 – February 2026 are eligible for a full refund
- →File through the CAPE system — your customs broker can handle the paperwork
- →Section 301 and Section 122 tariffs are NOT being refunded (different legal authority)
- →Protest window: 180 days from liquidation of each entry — act before deadlines pass
On February 20, 2026, the Supreme Court struck down IEEPA tariffs. If you paid import duties under IEEPA between April 2025 and February 2026, you may be entitled to a full refund. Approximately 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.75 billion was collected under these tariffs. The refund window is open — but deadlines apply from the date each entry liquidates.
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.
Who Qualifies for a Refund?
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.
How to Apply for Your Refund
Register for the CAPE System
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.
Submit a Refund Declaration
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.
Identify Eligible Entries
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.
Wait for Processing
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.
What If Your Entries Are Already Liquidated?
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.
How Much Could You Get Back?
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 →Important Deadlines
| 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 |
Frequently Asked Questions
Do I need a lawyer to get a refund?
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.
Are Section 301 tariffs on China being refunded?
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.
How long will the refund take?
CBP estimates 60-90 days after approval. Given the volume of claims, it could take longer. Budget for 3-6 months total processing time.
Can I get interest on my refund?
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.
Section 301 Tariffs: Why They Are NOT Being Refunded
The Supreme Court ruling struck down IEEPA tariffs only. Section 301 tariffs were imposed under the Trade Act of 1974 and were upheld by the Court of International Trade. They remain legally valid. Many importers confuse IEEPA refunds with Section 301 refunds — here's the key difference:
| Tariff Type | Legal Authority | Status | Refund Available? |
|---|---|---|---|
| IEEPA "Reciprocal" Tariffs | IEEPA | Struck down Feb 2026 | ✅ Yes — via CAPE |
| Section 301 (China) | Trade Act of 1974 | Still in effect | ❌ No (with exceptions) |
| Section 122 Surcharge | Trade Act of 1974 | Expires July 24, 2026 | ❌ No |
| Section 232 (Steel/Aluminum) | Trade Expansion Act | Still in effect | ❌ No |
Exceptions: When You Might Get a Section 301 Refund
1. Product Exclusion Grants. USTR periodically grants exclusions for specific products from Section 301 tariffs. If your product received a retroactive exclusion, you can request a refund for duties paid during the exclusion period. Check the USTR website for current exclusions.
2. Misclassification. If your product was incorrectly classified under an HTS code on the Section 301 list, but the correct classification is NOT on the list, you can file a protest with CBP to recover overpaid duties. This is more common than you'd think.
3. Ongoing Legal Challenges. Several legal challenges to Section 301 tariffs are working through the courts. If these succeed, refunds could become available — but this is uncertain and could take years. Do not count on it in your planning.
What You CAN Do to Reduce Section 301 Costs
Review your HTS classifications. A different code might move your product off the Section 301 list.
Apply for duty drawback. If you export any of your imported goods, you can recover up to 99% of Section 301 duties paid. Read our duty drawback guide.
Source from non-China countries. Section 301 only applies to Chinese goods. Vietnam, India, or Mexico eliminate this tariff entirely.
Use Foreign Trade Zones. FTZs can help you defer, reduce, or avoid Section 301 tariffs in certain circumstances.
Important: If you paid IEEPA tariffs between April 2025 and February 2026, those ARE eligible for refunds through the CAPE system. The IEEPA portion is refundable, the Section 301 portion on the same shipments is not. Your customs broker can separate these on your entry summaries.