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 August 25, 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 on April 20, 2026 and Phase 2 launched June 29, 2026. As of August 21, 2026, over $106 billion has been sent to Treasury for disbursement. The tools and guides below cover the complete picture from legal history through your exact filing deadlines.

$132.5B

In refunds accepted for processing in CAPE as of Aug 21, 2026

26.4M

Entries accepted for IEEPA duty removal as of Aug 21, 2026

$106.6B

Completed through CAPE and sent to Treasury as of Aug 21, 2026

ACH warning: $1.7 billion in refunds currently held at Treasury. As of August 21, 2026, 22,170 refunds totaling approximately $1.7 billion have not been transmitted to Treasury because ACH bank account information is missing. If you have not enrolled your bank account in ACE under the ACH Refund Authorization tab, your refund is being held right now. CAPE Phase 1 and Phase 2 are both live. 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. Phase 3 covering finally liquidated entries has been temporarily delayed by CBP.

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 including 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 August 25, 2026.

Click any event for detail →

Where the refund process stands today

Updated August 25, 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 live. 26.4 million entries accepted. $106.6 billion sent to Treasury as of Aug 21.

Step 4 — Complete

CAPE Phase 2 launches

June 29, 2026 — Reconciliation entries (types 01, 02, 06) now accepted. Runs concurrently with Phase 1. 2.3 million entries filed through Phase 2 as of Aug 21.

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. 22,170 refunds worth $1.7 billion held due to missing ACH enrollment.

Step 6 — Delayed

Phase 3 temporarily delayed

CBP delayed Phase 3 to build new validations for finally liquidated entries. Applies only to importers who filed CIT lawsuits. Phases 1 and 2 remain fully operational.

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 are the most common reasons CAPE declarations fail?

CBP confirmed three primary reasons as of August 2026: (1) Importer of record or filer mismatches — the submitter must be the IOR or the broker who filed the original entries. (2) Entry number validation errors — the entry number is the wrong length or does not exist in ACE. (3) The CSV file is not in alignment with the template published in the ACE portal. Download the official template from the Upload button in the CAPE tab before building your file.

What about my entries that start with zero?

To preserve a leading zero in an entry summary number in your CSV file, insert an apostrophe directly before the zero. Example: type '000-XXXXXX-XX instead of 000-XXXXXX-XX. Without the apostrophe, Excel will strip the leading zero and CBP will reject that entry.

What about finally liquidated entries and Phase 3?

CBP has temporarily delayed the deployment of Phase 3, which covers finally liquidated entries. The delay is to build new validations ensuring no other duty adjustments are made outside of IEEPA refunds. Phase 3 will apply only to importers who have filed lawsuits at the Court of International Trade. The July 17, 2026 CIT order directed CBP to reliquidate finally liquidated entries for plaintiffs once Phase 3 launches. Importers who have not filed suit have no confirmed mechanism for Phase 3 refunds under the current government position. 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), Declaration of Brandon Lord, Freestyle World, Inc. v. United States, Court No. 26-01088, Document 38 (August 25, 2026), Declaration of Brandon Lord (August 4, 2026). For guidance specific to your entries and situation, contact our team directly.