Resources
International Emergency Economic Powers Act (IEEPA)
General Introduction
The IEEPA tariff refund process gives importers a way to recover certain duties that were paid under tariffs imposed through the International Emergency Economic Powers Act, or IEEPA. After the U.S. Supreme Court held that IEEPA did not authorize the President to impose these broad tariffs, U.S. Customs and Border Protection began developing a refund process for affected import entries. CBP is now using the Consolidated Administration and Processing of Entries, or CAPE, tool within ACE to help process eligible refunds more efficiently.
For many importers, this refund process may represent a significant opportunity to recover previously paid duties, including applicable interest. However, eligibility depends on factors such as who served as the importer of record, whether IEEPA duties were actually paid, the status of the entry, and whether the refund request is properly submitted through CBP’s required process. CBP has stated that validated CAPE declarations will update entry summaries by removing the relevant IEEPA tariff provisions and corresponding duties before liquidation or reliquidation and refund processing.
This page explains what the IEEPA tariff refund is, who may qualify, how the CAPE process works, and what importers should consider before submitting a refund request. Because the refund process is still highly technical and may vary by entry, importers should work with their customs broker, trade counsel, or other qualified advisor before taking action.
What is the IEEPA tariff refund?
The IEEPA tariff refund refers to the return of certain tariffs that were collected under the International Emergency Economic Powers Act after courts found that those tariffs were unlawfully imposed. The refund process is being handled through U.S. Customs and Border Protection, or CBP, using a new ACE/CAPE process designed to consolidate refund requests instead of issuing refunds entry by entry.
Who may be eligible for an IEEPA tariff refund?
Eligibility generally applies to importers of record who paid IEEPA duties on covered entries. Some consignees may also be involved depending on how the import transaction was structured, but businesses or consumers that did not directly pay the tariffs to CBP generally are not the direct refund claimant.
Which tariffs are covered by the refund?
The refund process applies to tariffs imposed under IEEPA, including tariffs commonly described as “fentanyl,” “trafficking,” “reciprocal,” or “baseline” tariffs, as well as certain IEEPA-based tariffs connected to specific countries. It does not apply to other tariff programs such as Section 232, Section 301, Section 201, antidumping or countervailing duties, or ordinary MFN tariffs.
Do all importers automatically receive a refund?
Not necessarily. CBP has created the CAPE process in ACE to help importers and brokers submit refund declarations, and the process may depend on the status of the relevant entries. Importers should not assume that every refund will arrive automatically without checking their entry data, liquidation status, and CAPE filing requirements.
What is CAPE and why does it matter?
CAPE stands for Consolidated Administration and Processing of Entries. It is a new function within CBP’s Automated Commercial Environment, or ACE, created to process IEEPA tariff refunds more efficiently. Through CAPE, importers of record or their brokers can submit a declaration listing entry numbers for which IEEPA duties were paid.
How does an importer request a refund?
CBP’s Phase 1 guidance says importers of record and brokers can access the CAPE tab through the ACE Portal. To file a CAPE Declaration, they upload a CSV file listing up to 9,999 entry numbers for entries on which IEEPA duties were paid and for which a refund is being requested. The CSV should include only the entry numbers.
Does liquidation status affect the refund?
Yes. Liquidation status is important because CBP’s early refund process focuses on unliquidated entries and entries that are still within the reliquidation window. The Court of International Trade ordered CBP to liquidate unliquidated entries without IEEPA duties and to reliquidate liquidated entries that are not yet final without those duties.
Will refunds include interest?
Yes, refunds are expected to include applicable interest. CBP’s CAPE process is designed to streamline and consolidate both refunds and interest payments for entries subject to IEEPA duties. The U.S. Chamber also notes that CBP has acknowledged interest must be paid where required by law.
Do importers need to file a lawsuit to receive a refund?
For many importers, litigation may not be necessary because CBP is building an administrative refund process through ACE/CAPE. However, legal strategy may still matter for entries that are final, disputed, outside the current CAPE phase, or otherwise complex. Importers should consult customs counsel or a qualified broker before relying on any one path.
What should importers do now?
Importers should review their entry records, identify entries where IEEPA duties were paid, confirm liquidation status, coordinate with their customs broker, and make sure they have access to ACE/CAPE. They should also monitor CBP guidance because CBP has said it will issue additional instructions as CAPE functionality develops.
Are consumers eligible to claim refunds directly from CBP?
Generally, no. The CBP refund process is focused on importers of record and brokers using ACE/CAPE. Consumers who paid higher retail prices because a business passed tariff costs along typically are not the direct CBP refund claimant. Any consumer-facing refund would depend on the seller, contract terms, litigation, or other legal claims outside the CBP tariff refund process.
How can businesses avoid IEEPA refund scams?
Businesses should work only with trusted customs brokers, trade counsel, or verified CBP systems. Because large refund amounts are involved, scammers may attempt to impersonate brokers, government agencies, or refund processors. CBP and the U.S. Chamber both emphasize using legitimate channels and monitoring official guidance.
Is this legal or tax advice?
No. IEEPA tariff refunds can involve customs law, liquidation deadlines, protests, litigation strategy, accounting treatment, and tax consequences. This information is general and should not be treated as legal, tax, or customs advice. Importers should speak with a qualified customs broker, trade attorney, or tax professional about their specific situation.
We help importers review their entries, organize documentation, and determine whether a refund request may be appropriate.
Do You Qualify for an IEEPA Tariff Refund?
Use this checklist to determine whether your import entries may be worth reviewing for a possible IEEPA tariff refund.
- You were the importer of record for the affected goods.
- You paid duties imposed under IEEPA.
- You have access to your entry numbers or entry summaries.
- You can identify which tariff payments were connected to IEEPA.
- Your entries are unliquidated, recently liquidated, or still within a review or reliquidation period.
- You have access to ACE/CAPE or are working with a customs broker who does.
- You have confirmed the duties were not from another tariff program, such as Section 301, Section 232, antidumping duties, or countervailing duties.
Important: This list does not guarantee refund eligibility. IEEPA tariff refund eligibility depends on the facts of each entry, CBP guidance, liquidation status, and the applicable filing process.
How the CAPE Refund Process Works
CBP is using the Consolidated Administration and Processing of Entries, or CAPE, tool within the ACE Portal to process eligible IEEPA duty refund requests. CAPE is designed to consolidate IEEPA duty refunds, including applicable interest, instead of processing refunds one entry at a time. CBP launched Phase 1 of CAPE on April 20, 2026.
The process generally begins when the Importer of Record or an authorized customs broker submits a CAPE Declaration through the ACE Portal. Once the declaration is accepted, CBP removes the applicable IEEPA Harmonized Tariff Schedule number from the entry, recalculates the duties without the IEEPA amount, updates the entry summary, and then liquidates or reliquidates the entry as appropriate. Refunds are then consolidated by Importer of Record or the party designated through CBP Form 4811.
Basic process:
- Identify entries where IEEPA duties were paid.
- Confirm that the entries may be eligible under the current CAPE phase.
- Make sure the Importer of Record or broker has an active ACE Portal account.
- Confirm that refund banking information is set up for ACH refunds.
- Submit a CAPE Declaration through ACE.
- Monitor the declaration status and resolve any errors or issues.
- Wait for CBP review, liquidation or reliquidation, and refund processing.
Documents and Import Records You May Need
Before beginning an IEEPA refund review, importers should gather the records needed to identify affected entries and support a refund request. CBP advises importers and brokers to compile a list of entries on which IEEPA duties were paid and to ensure they have an active ACE Portal account with refund banking information. Refund banking information is separate from payment banking information, and CBP states that refunds are not processed without it.
You may need:
- Entry numbers
- Entry summaries
- Commercial invoices
- Packing lists
- Bills of lading or airway bills
- Customs broker statements
- Proof of duty payment
- Records showing IEEPA duties were assessed
- Importer of Record information
- ACE Portal access information
- ACH refund enrollment information
- CBP Form 4811 information, if a refund should be directed to a designated party
- Liquidation or reliquidation notices, if available
The exact records needed may vary depending on the entry, the importer, the broker, and the status of the refund request.
Common Mistakes to Avoid
IEEPA refund requests can be highly technical, so importers should avoid assuming that every tariff payment automatically qualifies. CAPE is specifically for eligible IEEPA duty refunds, not every type of customs duty or tariff program.
Common mistakes include:
- Assuming all tariffs are IEEPA tariffs
- Confusing IEEPA duties with Section 301, Section 232, antidumping, countervailing, or ordinary customs duties
- Filing without confirming the entry’s liquidation status
- Submitting incomplete or incorrect entry numbers
- Assuming payment banking information is the same as refund banking information
- Waiting too long to review records
- Filing without coordinating with the customs broker who handled the entries
- Relying on unofficial advice instead of CBP guidance, broker guidance, or qualified trade counsel
- Sharing ACE Portal or banking information with unverified third parties
CBP has also published a CAPE declaration guide that includes filing instructions and error definitions, which may help importers and brokers understand why a declaration is rejected or needs correction.
Scam Warning
Importers should be cautious of emails, phone calls, social media messages, or third parties claiming they can guarantee an IEEPA tariff refund. Refund claims should be handled through legitimate CBP systems, an authorized customs broker, qualified trade counsel, or a trusted advisor.
Do not share ACE Portal credentials, importer account information, banking information, or sensitive customs records with anyone you have not verified. CBP’s official IEEPA duty refund guidance directs importers and authorized brokers to use ACE/CAPE and to maintain proper refund banking information through the ACE Portal.
Important reminder: No outside party should guarantee that your business qualifies for a refund before reviewing your entry records, duty payments, liquidation status, and applicable CBP guidance.
Legal Disclaimer
This page is provided for general informational purposes only and does not constitute legal, tax, customs, or financial advice. IEEPA tariff refund eligibility depends on the specific facts of each entry, CBP guidance, liquidation or reliquidation status, documentation, and the applicable refund process.
Importers should consult with a qualified customs broker, trade attorney, tax advisor, or other appropriate professional before submitting a refund request or making decisions based on potential IEEPA duty refunds. Refund eligibility is not guaranteed, and the process may change as CBP issues additional guidance.