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 open in mid-April 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 2026

CAPE refund portal expected to open

CAPE portal launch is weeks away. As of March 31, 2026, the Claim Portal is 85% complete and CBP is targeting mid-April 2026. Phase 1 now covers more entry types than originally announced. If you have not completed your ACE Top Account setup and ACH enrollment, do it now — refunds sent to unenrolled accounts 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 March 31, 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

CBP building the CAPE portal. Claim Portal 85% complete as of March 30. Target launch: mid-April 2026.

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?

For most entries wait for CAPE, expected mid-April 2026. Phase 1 now accepts Suspended, Extended, Under Review, AD/CVD, and warehouse entries — CAPE will remove IEEPA codes but refunds for those entries will follow through the normal liquidation process. Finally liquidated entries will be handled in a subsequent CAPE phase. CBP will take up to 45 days after accepting your CAPE Declaration to process entries. If you have liquidated entries still within the 180-day protest window, consult your customs broker or trade attorney before filing.

What is CAPE?

Consolidated Administration and Processing of Entries — the new ACE portal system CBP is building to process IEEPA refunds. Importers upload a CSV file of entry numbers through a new tab in their ACE account. Refunds are issued electronically via ACH. Phase 1 covers approximately 63% of all IEEPA entries and CBP will take up to 45 days from accepting your declaration to process and liquidate entries.

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.