IEEPA Tariff Refunds: Who Qualifies and How to File
If you were the Importer of Record and paid IEEPA tariffs on goods entered between February 1, 2025 and February 20, 2026, you likely qualify for a refund. File through CBP's CAPE tool in the ACE Portal; refunds are generally issued 60–90 days after CBP accepts your declaration. Roughly $81 billion has been refunded as of July 2026.
Who is eligible
On February 20, 2026, the Supreme Court ruled 6–3 in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs. That ruling invalidated IEEPA tariffs imposed on entries dating back to February 1, 2025. If you are the Importer of Record on an entry that paid IEEPA duties during that window, you are eligible to seek a refund. Eligibility is tied to the entry, not the product — check every entry individually rather than assuming a blanket refund.
How to file via CAPE
CBP built a dedicated tool, CAPE (Collections and Payment Enhancement), inside the ACE Portal specifically to process IEEPA refund declarations at scale. Phase 1 launched April 20, 2026, and Phase 2 launched June 29, 2026 with broader entry coverage and fewer manual steps. Before filing:
- Confirm your ACH payment information is on file with CBP — refunds cannot be issued without it.
- Have your entry numbers and IEEPA duty amounts ready before starting a CAPE declaration.
- If a customs broker filed your entries, confirm with them whether they've already submitted a CAPE declaration on your behalf, or whether you need to reclaim the refund yourself.
Timeline: 60–90 days
CBP generally issues refunds 60 to 90 days after your CAPE declaration is accepted — not after you submit it. Acceptance can take longer if the entry has outstanding amendments or corrections. Track your declaration status directly in the ACE Portal rather than assuming silence means a problem.
What to do if the refund amount is wrong
Refund amounts can mismatch your own records for a few common reasons: entry amendments filed after the original entry, post-summary corrections (PSCs), or partial liquidations that split a single entry's duty treatment. If the amount CBP refunds doesn't match what you paid, file a protest within 180 days of the refund notice — not 180 days from the original entry or payment date. Missing that window generally forecloses the claim.
Do consumers get refunds?
No. CBP only refunds the Importer of Record — the entity that paid the duty directly to CBP at the border. If a retailer or manufacturer passed tariff costs on to consumers through higher prices, those consumers have no direct CBP refund claim. Refund flow-through to end customers, if any, happens through the business's own pricing decisions, not a CBP process.
Section 122 refunds: separate and still contested
Section 122 refunds are not part of the IEEPA/CAPE process described above. A two-judge panel of the U.S. Court of International Trade ruled on May 7, 2026 that the Section 122 surcharge also exceeded presidential authority, but the government appealed, and the CIT's remedy was party-specific rather than a general refund order. Separately, the Section 122 surcharge lapsed on its own terms at 12:01 a.m. EDT on July 24, 2026, when its 150-day statutory clock under the Trade Act of 1974 ran out without a congressional extension. Section 301 forced-labor duties took effect the same instant. See which tariffs are in effect right now for the current picture, and our Section 122 legal status breakdown for why most importers still can't count on a refund yet.
Full refund guides
Step-by-step walkthroughs, troubleshooting, and background on the SCOTUS ruling and Section 122.
Frequently asked questions
Am I eligible for an IEEPA tariff refund?+
You’re eligible if you were the Importer of Record and paid IEEPA duties on entries made between February 1, 2025 and February 20, 2026, the date the Supreme Court ruled in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. You must be the importer of record — CBP does not refund consumers or downstream buyers.
How do I file for an IEEPA refund?+
File through CBP’s CAPE (Collections and Payment Enhancement) tool inside the ACE Portal. Phase 1 of CAPE went live April 20, 2026, and Phase 2 launched June 29, 2026 with expanded functionality. You’ll need your ACH payment information on file with CBP before a refund can be issued.
How long does an IEEPA refund take?+
CBP generally issues refunds 60 to 90 days after your CAPE declaration is accepted. Processing time can vary depending on entry complexity and whether CBP needs to verify amendments or prior corrections on the entry.
What if my refund amount is wrong?+
If the refunded amount doesn’t match your records — often because of entry amendments, post-summary corrections, or partial liquidations — file a protest within 180 days of the refund notice. Don’t wait for a follow-up correction from CBP; the 180-day clock starts at the notice date.
Do consumers get a refund on tariffs they paid indirectly through higher prices?+
No. CBP only refunds the Importer of Record — the business or individual listed on the customs entry who paid the duty directly to CBP. Consumers who paid higher retail prices because a business passed along tariff costs have no CBP refund claim.
Can I get a refund on Section 122 surcharge payments?+
Section 122 refunds are a separate, still-contested track. A U.S. Court of International Trade panel ruled the 10% Section 122 surcharge unlawful on May 7, 2026, but the government has appealed, and the CIT’s remedy applied only to the parties in that specific case — it did not create an automatic refund right for all importers. Section 122 itself lapsed on July 24, 2026 when its 150-day statutory clock ran out; see our tariffs-in-effect tracker for what replaced it.
How much has CBP refunded so far?+
As of July 2026, CBP has reported approximately $81 billion in IEEPA tariff refunds issued since the February 20, 2026 Supreme Court ruling.
Estimate your IEEPA refund in minutes
Use our free refund estimator to get a rough figure before you file in CAPE, then create a free account to track your entries and filing deadlines.