Over 330,000 importers are owed IEEPA tariff refunds following the Supreme Court’s ruling in Learning Resources, Inc. v. Trump. The legal question is settled. The money is owed. CBP has been directed to process refunds. And yet, as of early 2026, fewer than 10% of eligible importers have taken any concrete steps toward recovery.
This isn’t because they don’t want the money. It’s because a combination of awareness gaps, process confusion, misplaced patience, and competing priorities has created an inertia trap that’s costing importers real dollars every week. Let’s break down the seven most common reasons importers haven’t acted — and why each one is a mistake.
Barrier 1: They Don’t Know They Qualify
This is the single biggest barrier, and it’s the most frustrating because it’s the most avoidable.
Thousands of importers paid IEEPA tariffs without ever seeing the words “IEEPA” on their paperwork. They saw higher duty rates. They saw their landed costs increase. They may have assumed the increases were normal duty adjustments or Section 301 changes. Their customs broker processed the entries, the duties were paid, and the increased costs were absorbed into product pricing.
Now that the tariffs have been struck down, many of these importers don’t realize they’re owed refunds because they never identified the payments as IEEPA-specific in the first place.
The reality: If you imported goods into the United States between February 4, 2025, and February 24, 2026, and those goods came from countries subject to reciprocal tariffs, fentanyl surcharges, or other IEEPA programs, you almost certainly paid IEEPA duties. The eligibility guide explains how to check. It takes about 15 minutes with your ACE portal access.
What you’re losing: Every day you don’t know you qualify is a day closer to protest deadlines expiring on your liquidated entries — deadlines you can’t recover once they pass. It’s also another day at the back of the CAPE queue, where filing position determines how quickly you get paid.
Barrier 2: They Think It’s Too Complex
“I don’t have a trade attorney.” “I don’t understand customs law.” “This sounds like it would take months of internal resources.” These are common reactions from importers who’ve read headlines about the ruling but haven’t looked into the actual recovery process.
The reality: For the majority of importers, recovery doesn’t require a trade attorney, specialized customs knowledge, or months of internal effort. If your entries are unliquidated, your customs broker files a Post-Summary Correction through ACE — a routine adjustment they already know how to do. If your entries are liquidated within the 180-day window, a protest filing is similarly straightforward. The four recovery paths explains each option in plain language.
The complexity comes from figuring out which entries are in which status and applying the right recovery path to each one. That’s exactly what an Impact Assessment does — it maps your entire entry portfolio and tells you which path applies to each entry. You don’t need to become a customs expert to recover your money.
What you’re losing: The longer you delay because of perceived complexity, the more your actual options narrow. Protest windows close. Queue positions fill. The complexity you’re worried about actually increases with time, not decreases.
Barrier 3: They’re Waiting for CAPE
“I’ll file when CAPE launches.” This is the most dangerous form of false patience.
CBP’s CAPE system — the automated processing environment for IEEPA refund claims — is projected to launch in mid-April 2026. Some importers have interpreted this as a reason to wait. Why prepare now when the system isn’t even online yet?
The reality: CAPE will process claims sequentially. Importers whose data is validated and ready to submit on Day 1 of CAPE launch will be processed first. Importers who start preparing after CAPE launches — pulling ACE data, verifying entries, organizing documentation — will join a queue that’s already deep and growing.
The data preparation itself takes 2-4 weeks for a moderately complex import portfolio. If you start preparing in mid-April, you won’t be ready to file until May at the earliest. By then, thousands of importers will already be ahead of you in line. The CAPE queue filing position guide explains why this matters — the difference between the first processing wave and the third could be 12-24 months of additional wait time.
What you’re losing: Queue position. Every week you delay preparation is approximately one week further from the front of the line. Over an 18-36 month processing window, that delay compounds into real money through time value erosion.
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Barrier 4: They Think the Refund Is Too Small to Bother
“We’re only talking about a few thousand dollars.” “It’s not material to our P&L.”
The reality: Most importers significantly underestimate their IEEPA exposure. Here’s why: IEEPA tariffs were layered on top of normal duties, often at rates of 10-50%. A company importing $5 million annually from tariffed countries at an average IEEPA rate of 15% paid approximately $750,000 in refundable duties. That’s not immaterial for most mid-market companies.
Even for smaller importers, the math deserves attention. A company importing $1 million from China with a 20% IEEPA surcharge is owed approximately $200,000. That’s a quarter-million dollars sitting in a government processing queue. The refund calculator guide shows how to estimate your specific amount.
| Annual Import Volume | Average IEEPA Rate | Approximate Refund |
|---|---|---|
| $1 million | 15% | $150,000 |
| $5 million | 15% | $750,000 |
| $10 million | 20% | $2,000,000 |
| $25 million | 15% | $3,750,000 |
| $50 million | 20% | $10,000,000 |
What you’re losing: The refund itself. If you don’t file, you don’t recover. CBP doesn’t automatically send checks to every importer who overpaid — you have to file through one of the recovery paths. Leaving six or seven figures on the table because you assumed it was immaterial is a decision your CFO won’t appreciate.
Barrier 5: They Don’t Have Customs Expertise In-House
Many companies — especially those outside traditional import-heavy industries — don’t have a customs department. They may not even have a dedicated supply chain function. Imports are handled by a logistics coordinator who works with a customs broker, and nobody internally has deep knowledge of tariff classifications, entry liquidation, or protest procedures.
The reality: You don’t need customs expertise in-house to recover your IEEPA refund. That’s what your customs broker is for — and that’s what advisory services exist to handle. Your customs broker already has access to your ACE data and can tell you within hours which entries are IEEPA-related and what their liquidation status is.
If your broker hasn’t proactively raised the IEEPA refund issue with you, it doesn’t mean you don’t qualify. It may mean they’re overwhelmed (330,000 importers is a lot of clients to notify), or they’re not sure how to structure the recovery, or they’re waiting for you to ask. Ask.
What you’re losing: Time. The longer you assume that lack of internal expertise means you can’t act, the more deadlines pass and the further back in the queue you fall. Your broker can handle this. If they can’t, an Impact Assessment will organize your data and identify the right next steps.
Barrier 6: Their Broker Hasn’t Raised It
This is a variant of Barrier 5, but it deserves separate attention because it’s so common. Importers trust their customs broker to flag important developments. If the broker hasn’t mentioned IEEPA refunds, the importer assumes either they don’t qualify or it’s not a priority.
The reality: Customs brokers are managing the IEEPA fallout across hundreds of clients simultaneously. Many are prioritizing their largest accounts and working down the list. Others are uncertain about the recovery process themselves — CAPE is new, the scale is unprecedented, and not every broker has deep experience with post-summary corrections at this volume.
Some brokers are proactively reaching out. Others are waiting for clients to ask. If yours hasn’t raised it, pick up the phone. Ask: “Do we have entries with IEEPA tariff payments under HTS 9903.01 or 9903.02? What’s the liquidation status of those entries? Can you pull our ES-003 reports?”
The complete guide to IEEPA refunds gives you enough background to have an informed conversation with your broker — even if you’re not a customs expert.
What you’re losing: The same thing as Barrier 5 — time and queue position. But there’s an added risk: if your broker is overwhelmed and slow to act, your entries may liquidate and the 180-day protest window may start ticking without anyone monitoring it.
Barrier 7: Competing Priorities
“We know about it. We’ll get to it. It’s on the list.” This is the response of a busy executive who understands the refund exists but hasn’t prioritized it against other demands on their time and attention.
The reality: Competing priorities are real. But IEEPA refund recovery has a unique characteristic that most line items on your priority list don’t: hard deadlines that, once missed, permanently reduce your recovery. This isn’t a project you can push to Q3 without consequences.
The cost of waiting is quantifiable. Each month of delay costs you queue position, may cost you protest eligibility on liquidated entries, and costs you the time value of the refund capital. A $1 million refund at a 10% cost of capital costs you roughly $8,300 per month in opportunity cost — every month you wait.
What you’re losing: Compound value. Unlike most delayed projects, the cost of delay here accelerates over time. Early-liquidated entries hit protest deadlines first. Queue position is first-come, first-served. And the time value calculation is linear — every month counts equally.
The Organizational Gap: Who Owns This?
Beyond individual barriers, many companies face an organizational ownership problem. IEEPA recovery doesn’t fit neatly into any existing department’s mandate.
Finance sees it as a trade compliance issue. Trade compliance (if it exists) sees it as a finance recovery. Operations sees it as a broker responsibility. The broker sees it as a client-directed activity. And so the refund sits in organizational no-man’s-land, waiting for someone to claim ownership.
The companies that recover fastest resolve this ambiguity immediately. They designate an owner — typically someone in finance or supply chain — and give them clear authority to coordinate with the customs broker, request data, engage advisory resources, and make decisions about recovery path selection. Without a designated owner, the inertia barriers described above become self-reinforcing: nobody takes the first step because nobody is explicitly responsible for taking it.
If you’re reading this and your company hasn’t designated an IEEPA recovery owner yet, consider volunteering. The person who brings a structured recovery plan to the CFO — complete with estimated amounts, deadlines, and recommended next steps — creates significant organizational value.
The Real Cost of Inaction
Let’s put numbers to it. Consider a mid-market importer with $500,000 in IEEPA refundable duties, a mix of unliquidated and liquidated entries, and a 10% cost of capital.
If they act now (February 2026):
- PSC filed on unliquidated entries → refund within weeks
- Protests filed on liquidated entries → refund in 18-24 months via CAPE
- Total expected recovery: ~$500,000 plus statutory interest
- Or: immediate capital via claim assignment → ~$400,000-$425,000 within 21 days
If they wait 6 months (August 2026):
- Some entries liquidated during the wait → protests still possible but clock is running
- CAPE queue position: mid-pack → expected processing in late 2027 or 2028
- Opportunity cost of 6-month delay: ~$25,000 at 10% WACC
- Some early-liquidated entries may have passed the protest window → CIT litigation required at $15,000-$25,000 in legal fees
- Net recovery after costs and delays: potentially $425,000-$450,000
If they wait 12 months (February 2027):
- Multiple entries past the 180-day protest window
- CAPE queue position: near the back
- Opportunity cost of 12-month delay: ~$50,000
- CIT litigation costs for missed-window entries: $15,000-$50,000
- Net recovery after costs and delays: potentially $375,000-$425,000
The difference between acting now and waiting 12 months could be $75,000-$125,000 on a $500,000 claim. For larger claims, the gap widens proportionally.
The Awareness Gap by Industry
The inaction problem isn’t evenly distributed across industries. Some sectors have higher awareness and faster adoption of IEEPA recovery. Others are lagging significantly.
Highest Awareness: Automotive, Electronics, Large Retail
These industries have dedicated trade compliance teams, established customs broker relationships, and regular engagement with tariff issues. Companies in these sectors were among the first to assess their IEEPA exposure after the ruling. Many have already begun filing PSCs and preparing CAPE submissions.
Moderate Awareness: Industrial Manufacturing, Consumer Goods
Mid-market manufacturers and consumer goods companies often have procurement teams familiar with tariff costs but lack dedicated trade compliance staff. They know tariffs went up during the IEEPA period but may not have connected that to the refund opportunity. These companies benefit most from broker outreach and partner referrals.
Lowest Awareness: E-Commerce, Small Retail, Specialty Importers
Smaller importers — especially those who source through intermediaries, trading companies, or marketplaces — may not even realize they paid IEEPA tariffs directly. Their duties were embedded in landed cost calculations or freight forwarder invoices. These importers are the most likely to leave money on the table unless someone brings the opportunity to their attention.
| Industry | Awareness Level | Typical Action Status | Risk |
|---|---|---|---|
| Automotive, Electronics | High | Filing or preparing | Low — acting early |
| Industrial Manufacturing | Moderate | Researching options | Medium — need to accelerate |
| Consumer Goods, Retail | Moderate | Aware but not acting | Medium-High — deadline risk |
| E-Commerce, Specialty | Low | Unaware or dismissive | High — may miss windows entirely |
If you’re in a low-awareness industry, the urgency is even greater — because you’re starting further behind the companies that are already in the CAPE queue.
What “Taking Action” Actually Looks Like
Taking action doesn’t mean hiring a law firm or spending weeks on customs research. It means:
- 15 minutes: Log into ACE or ask your broker to pull your ES-003 reports for the IEEPA period
- 1 hour: Review the reports (or have your broker review them) to identify entries with IEEPA duty payments
- 1 day: Request an Impact Assessment — free, NDA-protected, and typically delivered within 5-10 business days
That’s it. The assessment will tell you how much you’re owed, which entries are in which status, what deadlines are approaching, and which recovery path is right for each entry. From there, you’ll have a clear action plan with specific next steps.
You don’t need to understand every detail of customs law. You don’t need internal expertise. You don’t need to wait for CAPE. You need to take the first step — and the first step is understanding your position.
