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, and the process to claim your refund is open right now. CBP launched the CAPE refund portal on April 20, 2026, and Phase 2 launched June 29, 2026. If you have not filed your CAPE Declaration yet, time-sensitive deadlines are passing every day. Whether you are an importer who paid IEEPA tariffs and needs to file, a freight forwarder helping clients navigate the process, or a business trying to understand where things stand, 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 can track your 80-day CAPE filing window and protest deadlines, and a readiness checklist to make sure you are set up to receive your refund. Everything updated through June 29, 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 launched CAPE — the refund portal — on April 20, 2026. Phase 1 is live and Phase 2 launched June 29, 2026. The tools and guides below cover the complete picture — from legal history through your exact filing deadlines.

$85B

In refunds accepted for processing in CAPE so far

15.1M

Entries accepted for IEEPA duty removal through CAPE

Phase 2

Launched June 29, 2026 — reconciliation entries now accepted

CAPE is live — file now if you have not already. Phase 1 launched April 20, 2026 and covers unliquidated entries and entries within 80 days of liquidation. Phase 2 launched June 29, 2026 and adds reconciliation entries (types 01, 02, 06 where no type 09 has been filed). Only the importer of record or the customs broker who originally filed the entries can submit a CAPE Declaration. ACH enrollment is required — over 4,000 refunds are currently held at Treasury due to missing bank information. Post Summary Corrections for IEEPA refunds are prohibited.

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 file a CAPE Declaration, 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 expected liquidation date, your 80-day CAPE filing window, 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 to receive your IEEPA refund — ACE account setup, ACH bank enrollment, entry records compilation, and guidance on 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 80-day CAPE window, 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, CAPE launch, and the latest court developments. Updated through June 2026.

Click any event for detail →

Where the refund process stands today

Updated June 29, 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

CAPE Phase 1 launches

April 20, 2026 — CAPE portal went live. 15.1 million entries accepted. $20.6 billion sent to Treasury.

Step 4 — Complete

CAPE Phase 2 launches

June 29, 2026 — Reconciliation entries (types 01, 02, 06) now accepted. Runs concurrently with Phase 1.

Step 5 — Now

File your CAPE Declaration

Log into ACE, click More, select CAPE, upload your CSV. Refunds generally issued within 60 to 90 days of acceptance for standard entries.

Step 6 — Coming

Phase 3 expected

CBP confirmed Phase 3 is expected by end of July 2026. Scope not yet confirmed. Finally liquidated entries remain unresolved pending appeal.

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.

Has CAPE launched and can I file now?

Yes. CAPE Phase 1 launched April 20, 2026 and Phase 2 launched June 29, 2026. Log into your ACE portal, click the More tab, select CAPE, go to File Uploads, and upload your CSV of entry numbers. Only the importer of record or the customs broker who originally filed the entries can submit. Post Summary Corrections for IEEPA refunds are prohibited. ACH enrollment must be complete or your refund will go to reject status.

What is CAPE and how does it work?

CAPE stands for Consolidated Administration and Processing of Entries. It is CBP's ACE portal system for IEEPA refund requests. You upload a CSV file of up to 9,999 entry numbers through the CAPE tab under More in your ACE account. CBP removes the IEEPA HTS codes, recalculates duties, and liquidates or reliquidates entries. Refunds are consolidated by IOR or designated Form 4811 party and liquidation date, then issued electronically via ACH. For standard unliquidated entries, refunds are generally expected within 60 to 90 days of acceptance.

What about my entries that start with zero?

CBP has confirmed that to preserve a leading zero in an entry summary number when completing your CSV file, you must insert an apostrophe directly before the zero. Example: '000-XXXXXX-XX or '000XXXXXXXX. Without the apostrophe Excel will strip the leading zero and CBP will reject that entry.

What about finally liquidated entries?

This remains unresolved. CBP stated in a May 2026 court filing that it lacks authority to refund finally liquidated entries without a specific court order for each importer. The judge rejected that position and the government filed an appeal on June 2, 2026. Phase 3 of CAPE is expected by end of July but CBP has not confirmed it will cover finally liquidated entries. If you have finally liquidated entries, consult a licensed trade attorney about your options.

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.

Need help filing or preparing your CAPE Declaration?

Southern Star Navigation is a licensed customs brokerage that has been tracking every development in the IEEPA refund process since day one. We can help you prepare your entry data, build your CSV, and guide you through the CAPE filing process.

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. Sources: CBP CSMS No. 68340863 (April 13, 2026), CBP CSMS No. 69035485 (June 23, 2026), CBP CSMS No. 69066837 (June 2026), BDO Customs and International Trade Services (May 26, 2026), Thompson Hine SmarTrade (June 2026). For guidance specific to your entries and situation, contact our team directly.