Understand whether you may be eligible for IEEPA tariff refunds

What happened

• February 20, 2026 — The Supreme Court, in Learning Resources, Inc. v. Trump, ruled that the tariffs imposed under the International Emergency Economic Powers Act (IEEPA) in 2025 exceeded the President's statutory authority and were therefore unlawful.
• February 24, 2026 — CBP stopped collecting IEEPA duties on new entries.
• April 20, 2026 — CBP opened the CAPE (CBP Automated Post-entry Entry) refund portal, through which importers can apply for refunds of IEEPA duties paid on qualifying entries.

Who may be eligible

Under the scope published by CBP, importers who paid IEEPA-based duties on qualifying entries during 2025 and early 2026 may be able to apply for a refund. Eligibility for any specific entry depends on:

• who was the importer of record or consignee for the entry — refunds flow to whoever actually paid the duty, not to overseas suppliers;
• whether the entry is still unliquidated, or whether it is within the 90-day reliquidation window at the time the application is filed;
• the specific IEEPA measure that applied (reciprocal tariffs, fentanyl/trafficking-related tariffs, country-specific measures, and so on), and whether CBP's published refund scope covers that measure; and
• other entry-specific facts only the importer and their broker can assess.

The full determination is made by CBP based on your entry documentation. This page cannot tell you whether your specific entries qualify.

What is not refundable under the current scope

• Section 232 duties (steel, aluminum, automotive).
• Section 301 duties (China).
• Section 201 safeguard duties.
• Antidumping and countervailing duties (AD/CVD).
• Regular column-1 MFN duties from the base Harmonized Tariff Schedule.

Only duties assessed under the invalidated IEEPA measures, to the extent covered by CBP's published refund scope, are in play.

How refunds are processed

Refund applications are filed through the CAPE portal, which sits inside CBP's ACE system. Applications can be submitted by:

• A licensed customs broker acting on behalf of the importer of record (typically the broker that filed the original entry, or another broker the importer has engaged); or
• The importer of record directly, using their own ACE portal account.

CBP has signalled that it will publish expanded refund scope in subsequent phases of CAPE. The status page at cbp.gov/trade/ace is the authoritative source for current scope, deadlines, and filing guidance.

How Tariffs API can help

We publish structured, historical tariff data drawn from USITC, USTR, and CBP sources. That makes it easier to answer informational questions like:

• which of the HTS codes I import were subject to IEEPA measures during a given window?
• what were the rates, effective dates, and country-of-origin conditions for those measures?
• which Federal Register notice is the source for a given measure?

Our HTS Watch product lets you save the HTS codes you import and see this history across them without running lookups one at a time. That research can be a useful input when you or your broker assess a potential refund claim.

How Tariffs API cannot help

Tariffs API is not a licensed customs broker. We do not:

• determine whether you are eligible for a CAPE refund;
• file CAPE applications, entries, or post-summary corrections with CBP;
• act as your agent before CBP for any purpose; or
• classify your goods for customs purposes. You and your broker remain responsible for classification.

For anything beyond research — especially eligibility assessment and filing — engage a licensed customs broker or file directly through your ACE account.

Disclaimers

• This page is informational and does not constitute legal or customs advice.
• Final determinations on refund eligibility are made by US Customs and Border Protection.
• To file a claim, work with a licensed customs broker or file directly through the CBP ACE portal.
• Tariffs API is not affiliated with CBP or any US government agency.
• Data shown on this site is drawn from public government sources and may contain parsing errors. See our Terms of Service for the full data-accuracy disclaimer.