IEEPA tariff refunds: who qualifies and how to file in CAPE

The short answer

If your company was the importer of record and paid IEEPA duties on goods entered from February 2025 through Feb. 23, 2026, you can get those duties back, with interest. The Supreme Court held on Feb. 20, 2026, that the International Emergency Economic Powers Act does not let the President impose tariffs (Thomson Reuters). The Court of International Trade then ordered CBP to refund every affected importer on entries that are not finally liquidated. No lawsuit is needed for those (Foley).

For most entries the way to claim is a CAPE declaration: a CSV file of entry numbers uploaded in the ACE Portal. Only the importer of record, or the licensed customs broker that filed the entries, can submit it. CBP says valid refunds are generally issued 60 to 90 days after a declaration is accepted. CBP charges nothing for this. Anyone asking for a fee or your bank details in CBP's name is running a scam (CBP).

The hard cases are entries that liquidated more than 80 days ago. Between day 81 and day 180 after liquidation, file a protest. After day 180 the entry is finally liquidated. Today CBP pays on those only for importers with their own court case. Everyone else is waiting on a federal appeal and a class action.

Where refunds stand

CBP told the court on March 6, 2026, that refunds would cover about $166 billion paid by more than 330,000 importers on roughly 53 million entries (Dickinson Wright). Here is how much has moved through CAPE since then, using CBP figures as reported in court filings and client advisories.

Read these numbers with care. CBP has not published how much has actually been disbursed to importers (Supply Chain Dive). If your own refund is late, the most common causes are missing ACH refund details, an entry that is suspended or extended, an offset against a debt you owe the government, or a compliance review. The REV-603 and REV-613 reports in ACE will show which one it is (CBP).

How we got here: the legal timeline

• Feb. 4, 2025. The first IEEPA duties take effect, on goods from China and Hong Kong. Canada and Mexico follow on March 4, 2025, the "reciprocal" tariffs on April 5, 2025, Brazil on Aug. 6, 2025, and India on Aug. 27, 2025 (CBP IEEPA FAQ).
• Feb. 20, 2026. The Supreme Court decides Learning Resources, Inc. v. Trump, 6-3. IEEPA does not authorize tariffs, because Article I gives that power to Congress. The Court does not decide refunds, and the ruling does not touch Section 232 or 301 tariffs (Ropes & Gray).
• Feb. 24, 2026. CBP stops collecting IEEPA duties on goods entered from 12:00 a.m. Eastern. Entries through Feb. 23 still carried them (Thompson Hine).
• March 4, 2026. Judge Richard K. Eaton of the Court of International Trade rules in Atmus Filtration v. United States that every importer of record gets the benefit of the Supreme Court decision. CBP must liquidate open entries without IEEPA duties and reliquidate entries whose liquidation is not final. That order was replaced on March 27, and similar orders followed on April 7 and April 17, 2026 (Foley).
• April 20, 2026. CAPE Phase 1 opens in the ACE Portal for unliquidated entries and entries up to 80 days past liquidation (CSMS #68340863).
• June 3, 2026. The Justice Department appeals the universal refund orders to the Federal Circuit (Thompson Hine).
• June 29, 2026. CAPE Phase 2 adds entries flagged for reconciliation (types 01, 02 and 06) with no Type 09 reconciliation entry filed yet, and warehouse withdrawals (types 31, 32, 34 and 38) (CAPE notice).
• July 17, 2026. Judge Eaton orders reliquidation of plaintiffs' entries more than 80 days past liquidation, covering plaintiffs in about 3,700 IEEPA cases (Supply Chain Dive).
• Oct. 6, 2026. CAPE Phase 3 opens for finally liquidated entries, but only where a court ordered reliquidation. In practice that means importers with their own case. It had been planned for late July (Barnes & Thornburg).
• Oct. 8, 2026. Judge Eaton certifies a nationwide class in Freestyle World, Inc. v. CBP (Davis Wright Tremaine).
• Nov. 8, 2026. The Federal Circuit has not ruled on the appeal, and we found no oral argument date.

What the Federal Circuit appeal decides

The appeal is not about whether IEEPA tariffs were lawful. The Supreme Court settled that. It is about who gets paid. The government argues that the trade court cannot grant relief to importers who were not parties to the case, and that finally liquidated entries can be reliquidated only under orders specific to each importer (Foley). The government filed its opening brief in August 2026 (Thomson Reuters). The government has put the amount at stake on finally liquidated entries at "$30 billion or more" (Holland & Knight). If the government wins, only importers with their own suits may recover on those entries (Barnes & Thornburg).

What the class action does, and what it doesn't

The Freestyle World class covers importers of record that paid IEEPA duties from Feb. 1, 2025, to Feb. 19, 2026, except those who filed their own suit. There is no opt-in and no opt-out. Filing your own case takes you out of the class. Certification does not pay anyone. There is no classwide refund order yet, and class members cannot use Phase 3. As of Oct. 19, 2026, the government had not appealed the certification, though an appeal was expected (Customs & International Trade Law blog; Thompson Hine).

One open question: Davis Wright Tremaine reads the class definition as leaving out IEEPA duties on Brazilian and Indian goods, which would mean those importers need their own suits (DWT). We have not confirmed that reading against the order. If you paid those duties, ask counsel.

Which entries qualify, and what to do with each

Your route depends on where each entry sits in liquidation, which is CBP's final calculation of duty on an entry. Entries usually liquidate about 314 days after entry, so many 2025 entries have already liquidated. Ask your broker for the liquidation date of each one.

Sources: CBP; Barnes & Thornburg; Supply Chain Dive.

Entries CAPE can't handle yet

As of Nov. 2, 2026, CBP lists these as "under evaluation", with no filing route (CBP):

• Type 09 reconciliation entries, and flagged entries that already have a Type 09 on file
• entries on a duty drawback claim
• warehouse entries (types 21 and 22)
• entries with an open protest
• non-ACE entries
• AD/CVD entries pending liquidation
• finally liquidated entries, unless a court ordered reliquidation

Phase 3 plaintiffs who gave CBP a valid importer of record number by July 30, 2026, could file at launch. Later plaintiffs are waiting for CBP instructions, with no date given (Supply Chain Dive).

If you didn't import the goods yourself

CBP pays only the importer of record, or a "notify party" the importer named on CBP Form 4811. Consumers are not refunded by CBP (CBP). If you bought from a supplier or marketplace that imported the goods, any claim you have is against that seller under your contract (Jones Walker). If UPS, FedEx or DHL cleared your packages, the carrier usually files CAPE and passes the refund on under its own policy (UPS).

The reverse also matters if you are the importer. Customers who paid you tariff surcharges may claim a share of your refund, through contracts or consumer class actions (Sidley).

How to file a CAPE declaration, step by step

CAPE stands for Consolidated Administration and Processing of Entries. It is a tab in the ACE Portal, and it is the only way to request an IEEPA refund (CSMS #68569567). The steps below follow CBP's refunds page and its CAPE notice.

1. Find your IEEPA entries. Run the ES-003 report in ACE, or ask your broker to. It lists the entry lines that carried IEEPA duties.
2. Get a verified ACE Portal account with an Importer sub-account. Without an ACE Portal account, CBP issues no refund.
3. Add refund bank details on the "ACH Refund Authorization" tab. These are separate from the ACH details you use to pay CBP. Without them, your refund is held.
4. Build a CSV file of entry numbers only. One declaration can hold up to 9,999 entries, and you can file several. ABI cannot be used to file.
5. Check before you submit. An accepted declaration cannot be amended or cancelled, and an entry can appear on only one accepted declaration.
6. Submit in the CAPE tab and keep the declaration number.
7. Don't file a post-summary correction or protest on an entry that is in a declaration. CBP prohibits post-summary corrections to remove IEEPA duties.

Who can file

Only the importer of record, or the licensed customs broker that filed the entries. The filer code on the declaration has to match the entries, so a new broker generally cannot file for entries your old broker handled. You can file those yourself. One broker declaration can cover several importers. Attorneys cannot file CAPE declarations for a client, and neither can refund consultants who are not licensed brokers (CBP).

After you file: timing, interest and tracking

CBP says valid refunds are generally issued 60 to 90 days after a declaration is accepted: 45 days of CBP review plus Treasury processing time, unless the entry is pulled for a compliance review. Most refunds reach the bank account 3 to 5 weeks after liquidation or reliquidation. Refunds go by ACH only (CBP).

Interest is added automatically under 19 U.S.C. 1505, from the date you deposited the duty to liquidation or reliquidation. The IRS sets the rates each quarter. For October through December 2026 they are 7% for non-corporate overpayments, 6% for corporate overpayments and 4.5% on the corporate portion above $10,000 (IRS). CBP has not said which rate it applies to corporate importers, so check the principal and interest split in your reports.

Four ACE reports do most of the tracking:

• ES-022 links each declaration to its refunds.
• REV-603 shows status: "Sent to Treasury", "Treasury Issued" or "Funds Diverted".
• REV-613 lists ACH rejects.
• REV-615 splits principal and interest.

Why a refund can come in smaller than expected

CBP nets refunds at liquidation. If you underpaid other duties on the same entry, the refund shrinks, and it can even turn into a bill. CBP can also offset a refund against debts you owe the US government under 19 CFR 24.72, which shows up as "Funds Diverted". If you never paid an IEEPA bill, CBP has paused collection on it, including sanctions and surety demands (CBP).

File CAPE before you claim drawback

If you export goods and claim duty drawback, order matters. Entries already on a drawback claim are excluded from CAPE, and CBP has no route for them yet. CBP's instruction is to put entries on a CAPE declaration first. An entry must be in liquidated or reliquidated status before it goes on a drawback claim (CBP). You cannot recover the same IEEPA dollar twice. Tell your drawback provider about your CAPE filings before they file anything new. Our duty drawback guide covers which other tariffs qualify.

What replaced IEEPA, and what isn't refundable

The Supreme Court ruling covered IEEPA only. Here is what importers have paid since, and where each stands on refunds.

• Section 122 surcharge. A 10% global surcharge ran from Feb. 24, 2026, until it expired on July 24, 2026, the statute's 150-day limit (Fennemore). The trade court held it unlawful on May 7, 2026, in a 2-1 decision, but its order covers only the State of Washington and two importer plaintiffs (Holland & Knight). The Federal Circuit stayed that ruling on June 11, 2026, pending appeal, noting that any harm could be fixed "through refunds with interest" if the tariffs are held unlawful in the end (Appellate Lawyers). So it is not refundable today, and may be later. Keep your records and protect your protest rights.
• Section 301 "forced labor" duties. Additional duties of 10% or 12.5% on goods from 60 economies, about 99.4% of US imports, took effect July 24, 2026 (USTR; Livingston). Not refundable. It is a separate authority.
• Section 301 China and Brazil. The China lists continue, and a 25% Section 301 duty on Brazilian goods took effect around July 22, 2026 (Alliance CHB). Not refundable.
• Section 232 sector tariffs. Steel, aluminum and copper at 50%, autos and parts at 25%, semiconductors at 25%, plus lumber and some furniture (Alliance CHB). Not refundable. The Supreme Court ruling did not touch them.

Two more limits. Under the "framework agreement" rates for the EU, Japan, South Korea and Switzerland, only the IEEPA part of the 15% all-in rate comes back. In CBP's example, 5% was the regular duty and 10% was IEEPA, so only the 10% is refunded (CBP). And the regular duty rate on your goods was never at issue.

What refund help costs

Filing with CBP is free. What you pay depends on who helps you, and the published prices vary widely.

These are vendor prices and reported deals, not a market survey. Still, the math is easy to run. On a $100,000 refund that CAPE would pay anyway, Clearit's published price comes to $4,200. A 25% contingency comes to $25,000. A sale at 60 cents gives up $40,000. Sen. John Hickenlooper wrote to CBP in March 2026 that intermediaries had offered small businesses "as little as twenty cents on the dollar" (letter). For entries CAPE can handle, which generally pay within 60 to 90 days with interest, selling at a discount rarely makes sense.

How to judge a refund provider

• Can they actually file? Only your filing broker, or you, can submit CAPE. A consultant or law firm needs one of you to do it.
• What is the fee charged on? A contingency on refunds CAPE pays you automatically is hard to justify. Paying for help with protests, reconciliation entries or a court case is different.
• Where does the money go? The refund should go to your bank account. Don't let a provider change the ACH refund account or make itself your 4811 notify party, which redirects refunds (CAPE notice).
• Do they want your ACE password? A broker files under its own filer code. Nobody needs your login.
• Do they promise a result or invent a deadline? The real deadlines are the 180-day protest window and the two-year limit on court cases. "Guaranteed" refunds with fees up front are a red flag.

Providers that file refunds

The list below covers brokers and firms that publicly offer CAPE filing, protests or refund litigation, with what each one discloses about fees and who it serves.

How to spot a refund scam

CBP issued a scam warning on May 7, 2026, in CSMS #68569567. Its red flags:

• a stranger offering to file for you in exchange for personal, company or bank information
• unsolicited emails, calls or texts
• pressure to act quickly
• poor grammar or suspicious links

Real CBP email ends in @cbp.dhs.gov, and scheduled ACE reports come from bobjadm@cbp.dhs.gov. CBP does not email CAPE updates, and it never charges for refunds (CBP). Report suspicious messages to IEEPAFraud@cbp.dhs.gov or the DHS Inspector General hotline.

Law firms have flagged letters that quote an importer's real import history, QR codes, and requests for ACE logins. Remove dormant ACE users and former employees from your account (Parker Poe). Be wary of anonymous "refund" websites with countdown banners. If a deadline isn't in a CBP notice or a court order, check it with your broker or counsel.

Deadlines to watch

• 180 days after each liquidation. That is the protest window under 19 U.S.C. 1514 (CBP). It rolls entry by entry, because entries keep liquidating.
• Two years for your own court case, possibly from Feb. 4, 2027. Suits under 28 U.S.C. 1581(i) have a two-year limit. Several firms say the earliest deadlines start around Feb. 4, 2027, two years after the first China IEEPA entries, so entries made April 5, 2025, would need a suit by April 5, 2027 (Barnes & Thornburg; DWT). This is debated. Lawyers disagree on whether the clock starts at payment, at liquidation or at the Supreme Court ruling. Don't assume the class action stops it. If you have large finally liquidated entries, get legal advice well before February.
• No date yet: the Federal Circuit decision, a classwide refund order in Freestyle World, any government appeal of the class certification, and CBP's next CAPE releases.

We review this page whenever CBP or the courts change something. If you see a newer figure or ruling, send it with a source to editors@bestcustomsbrokers.com.