IEEPA Tariff Refund Resource Center

The Supreme Court’s February 2026 ruling striking down IEEPA tariffs created one of the largest customs refund opportunities in U.S. history — but collecting your share requires action before specific deadlines that are already passing. Whether you are an importer trying to understand what you are owed, a freight forwarder helping clients navigate the process, or a business that absorbed tariff costs through supplier pricing, this resource center has what you need. We have built five free interactive tools that cover the complete picture: the full legal timeline, a step-by-step liquidation guide, a decision tree that tells you exactly what to do for your specific entries, a deadline calculator so you never miss a filing window, and a readiness checklist to make sure you are set up to receive your refund when CBP’s new CAPE portal opens. Everything updated through March 2026.

Free tools and guides covering every stage of the IEEPA tariff refund process

On February 20, 2026, the Supreme Court struck down all IEEPA tariffs in a landmark 6-3 ruling. CBP is building a refund system expected to launch April 20, 2026. The tools and guides below cover the complete picture — from legal history through your exact filing deadlines.

$166B

Collected in IEEPA tariffs from 330,000+ importers

26,664

Importers enrolled for ACH electronic refunds as of March 26, 2026

Apr 20

CAPE portal launch date — filing opens 8:00 a.m. EDT

CAPE launches April 20, 2026 at 8:00 a.m. EDT — prepare now. Only the importer of record or the customs broker who originally filed the entries can submit a CAPE Declaration. Post Summary Corrections for IEEPA refunds are prohibited. Make sure your ACE account is active and ACH enrollment is complete before the portal opens or your refund will go to reject status.

Five free tools, one complete picture

Each tool addresses a different part of the IEEPA refund process. Start with the Decision Tree if you are not sure where to begin, or go straight to the Deadline Calculator if you know your entries have liquidated.

Start here

Interactive guide

Entry Status Decision Tree

Not sure what action to take? Answer five questions about your specific entry and receive a clear, tailored recommendation covering whether you should prepare for CAPE, file a protest, or contact a trade attorney.

About 60 seconds →

Deadlines closing

Calculator

Refund Deadline Calculator

Enter your import dates and instantly see your PSC cutoff, expected liquidation date, protest window close, and final liquidation date for each entry. Supports up to 50 entries and prints to PDF.

Enter dates, get results →

Checklist

CAPE Readiness Checklist

Sixteen items covering everything you must complete before the CAPE portal opens — ACE account setup, ACH bank enrollment, entry records compilation, and protective protests for liquidated entries.

Check off as you go →

Step-by-step guide

Customs Liquidation Explained

A step-by-step walkthrough of the full customs entry lifecycle, from Day 0 import through liquidation, the protest window, and final liquidation, with IEEPA-specific context at every stage.

6 stages, click through →

Full timeline

IEEPA Tariff Timeline

The complete legal and policy story from the February 2025 executive orders through the Supreme Court ruling, CBP's CAPE announcement, and March 2026 court developments. Updated through March 31, 2026.

Click any event for detail →

Where the refund process stands today

Updated April 14, 2026

Step 1 — Complete

Supreme Court ruling

February 20, 2026 — IEEPA tariffs struck down 6-3 in Learning Resources v. Trump.

Step 2 — Complete

IEEPA collection stops

February 24, 2026 — CBP halted all IEEPA tariff collection. Section 122 (10%) took effect.

Step 3 — Complete

CIT orders refunds

March 4-6, 2026 — CIT ordered refunds. CBP proposed CAPE and the CIT paused to allow it.

Step 4 — Right now

CAPE being built - launching April 20

CAPE launches April 20, 2026 at 8 a.m. EDT. Claim Portal 85% complete as of March 30. Prepare your entry data now.

Step 5 — Coming

CAPE portal opens

Importers upload a CSV of entry numbers. Refunds issued electronically via ACH to your bank.

The most common questions, answered

Who is eligible for a refund?

The importer of record who paid IEEPA tariffs on shipments released between February 4, 2025 and February 24, 2026. Buyers who absorbed costs through supplier pricing are not directly eligible — that recovery depends on your contract terms with your supplier.

Do I need to file anything right now?

Not yet for most entries — CAPE launches April 20, 2026. When it opens, log into your ACE portal, go to the More tab, select CAPE, and upload a CSV of your entry numbers using the template available through the Upload button. Only the importer of record or the customs broker who originally filed the entries can submit. Post Summary Corrections for IEEPA refunds are prohibited. If your ACH enrollment is not complete, do that now or your refund will go to reject status when processed..

What is CAPE?

Consolidated Administration and Processing of Entries — CBP's new ACE portal system for IEEPA refund requests, launching April 20, 2026 at 8:00 a.m. EDT. Importers and brokers upload a CSV file of up to 9,999 entry numbers through the CAPE tab under More in their ACE account. Refunds are consolidated by IOR or designated Form 4811 party and liquidation date, then issued electronically via ACH. For unliquidated standard entries, refunds are generally expected within 60 to 90 days of CAPE Declaration acceptance.

Will Section 232 or Section 301 tariffs be refunded?

No. The Supreme Court ruling applies only to tariffs imposed under IEEPA. Section 232 tariffs on steel, aluminum, and autos, and Section 301 tariffs on Chinese goods, remain in force and are not part of this refund process.

How long will the refund process take?

CBP's own court declaration cautioned that issuing all refunds could take years. The DOJ is also expected to appeal the CIT's refund order, which could affect timing. Focus on what you can control: get your ACE account set up and ACH enrollment complete now.

Do IEEPA tariffs still apply to new shipments coming in now?

The reciprocal IEEPA tariffs stopped on February 24, 2026 following the Supreme Court ruling. A 10% Section 122 tariff is currently in effect on most imports through July 24, 2026. If you are planning upcoming shipments and want to make sure your entries are classified correctly and your duties are accurate from the start, our team can help. Contact us to get started.

Not sure where to start?

Contact our team →

All tools and content on this page are for informational purposes only and do not constitute legal or financial advice. Tariff refund procedures are subject to change as CBP releases further guidance on the CAPE system and as litigation before the Court of International Trade progresses. For guidance specific to your entries and situation, contact our team directly.