These are the 20 most common questions we receive from U.S. importers about IEEPA tariff refunds, based on assessment requests and conversations since the Supreme Court ruling on February 20, 2026. Answers reflect the latest available information as of March 25, 2026. For a broader overview of the recovery process, see how it works or our complete guide to IEEPA tariff refunds.
1. What is an IEEPA tariff refund?
An IEEPA tariff refund is the return of customs duties collected under the International Emergency Economic Powers Act that were ruled unconstitutional by the Supreme Court on February 20, 2026, in Learning Resources, Inc. v. Trump. The 6-3 decision held that IEEPA does not delegate tariff authority to the President. Importers of record who paid these duties between February 4, 2025, and February 24, 2026, may be eligible for a full refund plus statutory interest. See our full ruling analysis for details.
2. Who is eligible?
Any U.S. importer of record who paid duties under HTS headings 9903.01 or 9903.02 during the covered period. There is no minimum import value threshold. You can use the eligibility screening tool for an initial qualification check.
3. How much is my refund?
Your estimated refund equals the total IEEPA duties paid during the covered period, plus interest under 19 U.S.C. Section 1505(c). The interest rate is set quarterly by the IRS. A free Impact Assessment calculates this from your entry data with line-by-line precision.
4. How do I get my refund?
Start with a free Impact Assessment, which identifies every affected entry and maps your options. Then choose from four recovery paths: post-summary correction, protest filing, CIT litigation, or immediate capital through claim assignment.
5. What is the CAPE system?
CAPE (Claims Automation and Processing Engine) is new functionality CBP is building within the ACE platform to process IEEPA tariff refunds at scale. CBP requested 45 days from March 11, 2026, to build the system. Expected launch: approximately mid-April 2026. As of March 19, the Claim Portal was 73% complete and Mass Processing was 45% complete. See our CAPE queue analysis for filing strategy.
6. When will I get my refund?
CAPE processing is estimated at 18-36 months for all claims, with timing dependent on filing position and data completeness. Importers who file early with validated data will be processed first. Immediate capital through claim assignment delivers payment in 14-21 business days regardless of CAPE timelines.
7. What is the 180-day protest deadline?
Under 19 U.S.C. Section 1514, importers have 180 days from the date of liquidation to file a formal protest. This is a hard deadline that varies by entry. The earliest IEEPA entries from February 2025 began liquidating in December 2025, meaning the first protest windows may close as early as June 2026. See our detailed protest window guide.
8. Do I need a lawyer?
For most importers, no. Post-summary corrections and protest filings can be handled by your customs broker through the ACE system. CIT litigation under 28 U.S.C. Section 1581(i) requires a trade attorney admitted to the CIT bar. Our partner network includes vetted trade attorneys for referrals.
9. Do I need a customs broker?
A customs broker is helpful for accessing your ACE data, filing PSCs, and filing protests. If you do not currently work with a broker, our assessment can work with CF-7501 entry summary forms or other available import documentation. Our documentation guide lists all acceptable data sources.
10. Can I assign my claim for immediate capital?
Yes. Institutional buyers acquire validated IEEPA tariff refund claims for immediate, non-recourse payment. Payment is typically delivered within 14-21 business days of data validation. The buyer assumes all CBP processing risk. Partial assignments are available.
11. What does non-recourse mean?
Once you assign the claim and receive payment, you have no further obligation. If CBP delays, reduces, or denies the claim, the risk is entirely on the buyer. There is no clawback provision.
12. Are Section 301 tariffs on China also refundable?
No. Section 301 tariffs (HTS 9903.88.xx) are a separate program imposed under different legal authority. The Supreme Court ruling applies only to IEEPA tariffs under HTS headings 9903.01 and 9903.02. For importers with both IEEPA and Section 301 exposure on China-origin goods, the China IEEPA tariff refund guide explains how to distinguish between the two at the entry level.
13. What data do I need?
The primary document is your ES-003 Entry Summary Details report from CBP’s ACE portal. Your customs broker can export this in minutes. The report should cover February 4, 2025, through February 24, 2026, and include entry numbers, HTS codes, duty amounts, and liquidation dates. See our documentation guide for the complete checklist.
14. What if I do not have ACE access?
Your customs broker has access to the ACE portal and can pull your ES-003 data. If you do not currently work with a customs broker, contact us and we can advise on alternative data sources.
15. Will I receive interest?
Yes. Under 19 U.S.C. Section 1505(c), CBP pays interest on excess duties deposited. Interest accrues from the date of deposit to the date of refund at rates set quarterly by the IRS. The CFO guide includes analysis of how statutory interest compares to typical corporate cost of capital.
16. What if my customers want a share of my refund?
Only the importer of record can claim a refund from CBP. However, importers who passed tariff costs through to buyers may face contractual claims from those downstream customers. Review your supply agreements with legal counsel to assess exposure.
17. What about duty drawback — is that different?
Yes. Duty drawback is a refund of duties on imported goods that are subsequently exported or destroyed. It is a separate CBP program with different eligibility requirements and filing procedures. Drawback and IEEPA refunds are not mutually exclusive — importers may be eligible for both on different entries. Our IEEPA refund vs. drawback comparison explains the key differences.
18. Is the assessment really free?
Yes. Free, confidential, covered by mutual NDA. Delivered within 5-10 business days of receiving your data. Request your Impact Assessment.
19. What if I only have a small amount of IEEPA exposure?
There is no minimum threshold. The question is whether the expected recovery justifies your time investment. An assessment gives you the specific number so you can decide. Learn more about what an Impact Assessment includes. Even importers with $25,000-$50,000 in exposure may find the recovery worthwhile given the no-cost assessment and straightforward PSC or protest filing process.
20. What should I do right now?
Three things. First, request a free Impact Assessment to determine your exact exposure and recovery options. Second, ensure your ACE portal access is current and ACH enrollment is active. Third, prepare your ES-003 data for CAPE portal submission so you can file on day one.
For additional questions not covered here, visit our FAQ page or contact us directly. Customs brokers and trade attorneys who advise importers may also benefit from the partner referral program.
