IEEPA Tariff Refunds: What Business Owners Need to Know
If your business paid duties under the International Emergency Economic Powers Act (IEEPA) tariffs imposed in 2025, you may be entitled to a refund.
On February 20, 2026, the U.S. Supreme Court in Learning Resources, Inc. v. Trump held these emergency tariffs to be unlawful. As a result, U.S. Customs and Border Protection (CBP) created a new electronic system for importers to recover the duties paid.
But time is limited, and the tariff refund process has strict requirements. Here’s what you need to know.
How Do You Apply for a Refund?
On April 20, 2026, CBP launched the Consolidated Administration and Processing of Entries (CAPE) tool within the online system used for customs filings, the Automated Commercial Environment (ACE) Portal. Only electronically submitted requests will be accepted.
Step 1: Make Sure Your Business is Eligible.
During Phase 1, the CAPE system will process unliquidated entries, entries up to 80 days past liquidation, entries with a status of suspended, extended, or under review, and warehouse or warehouse withdrawal entries. Not all entries will qualify for Phase 1 processing.
Step 2: Create an ACE Portal Account.
Be sure to set up your ACE Portal account. The importer of record (the business that imported the goods) or an authorized customs broker must have an ACE Secure Data Portal account. If you don’t already have one, you’ll need to apply.
Step 3: Provide Bank Account Information.
The CBP will issue refunds electronically via Automated Clearing House (ACH) transfer. You must use the ACE Portal to provide U.S. bank account information designated specifically for receiving refunds. CPB will not issue paper refund checks.
Step 4: Submit a CAPE Declaration.
To request a refund, upload a “CAPE Declaration” – a file listing the entry numbers for each requested refund. Once CBP validates and accepts the declaration, the system will update your entries by removing the IEEPA duties.
How Long Will Refunds Take?
The CBP expects to issue refunds between 60 and 90 days after you successfully submit your request.
What Entries Are NOT Eligible Right Now?
The CBP will evaluate some requests for future processing. These include entries flagged for reconciliation, entries on a drawback claim, entries covered by an open protest, entries not filed in ACE, entries subject to Antidumping/Countervailing Duties with pending liquidation instructions, and entries for which liquidation is final.
Important Considerations
The refund process involves strict eligibility requirements, precise filing procedures, and detailed documentation. Errors or omissions can result in rejected claims. Additionally, you can’t amend CAPE Declarations once filed, so accuracy is critical from the start. Certain entries also have limited windows for refund eligibility, making timely action essential.
We Can Help
Navigating the CAPE system and ACE Portal requirements can be complex – especially if you’re unfamiliar with customs procedures.
If you believe your business may qualify for an IEEPA tariff refund, don’t wait. Reach out to discuss your situation and learn how we can help you recover the duties you may be owed.
Our firm will review your entries for eligibility, file refund requests on your behalf, guide you through the ACE Portal requirements, and handle protests or appeals for any rejected claims.
Zane S. Averbach and Joshua S. Stein represent business owners in a variety of corporate and litigation matters.