- Goods were imported into the United States during the IEEPA tariff period
- Those goods were subject to the IEEPA tariff rate (not the standard MFN rate alone)
- The entry was filed with CBP through ACE, the standard electronic filing system used by licensed importers and brokers
- The 90-day refund window for those entries has not yet closed
IEEPA Tariff Refunds: what they are, who qualifies, and how to claim them
Understanding IEEPA
What Is an IEEPA Tariff Refund?
In February 2025, the U.S. government imposed emergency tariffs on a broad range of imported goods under the International Emergency Economic Powers Act (IEEPA). In February 2026, the US Supreme Court struck down all IEEPA tariffs as unconstitutional, subsequently CBP was directed to refund duties paid at the higher IEEPA rates.
The refund window applies to imports made between specific dates in the IEEPA tariff period. Eligible importers (or the customs brokers acting on their behalf) can submit claims through a new CBP portal called CAPE. An estimated 330,000+ U.S. importers qualify.
This isn’t a discretionary benefit or an application process where eligibility is uncertain. Companies that imported covered goods during the eligible window are owed money back with interest. The question is whether claims are filed on time and filed correctly.
Filing deadlines are entry specific
Two separate clocks govern every IEEPA refund claim, and both run from the liquidation date of each individual entry.
Before liquidation
Entries can be flagged for refund up to 314 days before they liquidate. Acting during this window is the lowest-friction path.
After liquidation
Once an entry liquidates, you have 180 days to file a protest. Missing this deadline permanently forfeits the refund for that entry.
An important date to watch: June 7, 2026
The government retains the right to challenge the refund framework in court. An appeal filed on or after this date could freeze in-progress claims. Submissions already being processed before that date are better protected.
Because liquidation dates vary by shipment, there is no single deadline for a portfolio, there are as many deadlines as you have entries. The first step is pulling entry data and identifying which protest windows are still open.
REfund Eligibility
Who Qualifies for an IEEPA Tariff Refund?
Eligibility under Phase 1 of CAPE is straightforward. An importer likely qualifies if all of the following apply:
Only the importer of record on the original CBP entry is eligible to claim a refund. Companies that purchased imported goods domestically after entry, even if they absorbed the tariff cost through supplier pricing, are generally not eligible and cannot file through CAPE.
Before you file: what you'll need
Before preparation begins, confirm you have the following in place:
01
ACE account access
CAPE submissions run through ACE, CBP's electronic filing system. If you don't have an account or your access has lapsed, you'll need to either reinstate it or authorize a licensed customs broker to file on your behalf.
02
Customs entry data
You'll need the CBP entry number, filing date, and HS codes for every shipment being claimed. This data lives in your ACE account or with your customs broker. Pulling and reviewing it before filing is the step where most errors originate, duplicate entries, date-range mismatches, and HS code inconsistencies are the primary rejection triggers.
03
ACH payment setup and Power of Attorney
Refunds are issued electronically to the account on file with CBP. If you don't have an ACH account registered, set one up before submitting.
If a customs broker is filing on your behalf, a signed POA must be in place before submission.
04
Liquidation and protest tracking
Liquidation and protest tracking. Each entry has its own liquidation date, and the 180-day protest window runs from that date. Before filing, pull the liquidation status for every entry in your claim. Entries whose protest windows have already closed cannot be included, and entries approaching their window need to be prioritized.
How the CAPE Refund Process Works
CAPE, Consolidated Administration and Processing of Entries, is the electronic refund portal CBP built specifically to handle IEEPA refunds at scale. It’s designed around one principle: process thousands of entries in bulk, not one at a time.
Here’s how a claim moves through the system:
01
Identify eligible entries
Every CBP entry number from the ACE account that covers imports made during the IEEPA tariff window is potentially eligible. Customs brokers can pull these on behalf of the importer of record.
02
Prepare the CSV
CAPE accepts a single file listing all entry numbers. CBP reviews the entire batch as one declaration rather than requiring a separate filing for each shipment — which is why the process is fast when the file is clean, and why filing errors are the primary cause of delays and rejections.
03
Submit through ACE
The CAPE portal lives inside ACE, the same system used for standard entry filing. Licensed importers can file directly; others must file through a licensed customs broker who has ACE access.
04
CBP review and refund processing
Once submitted, CBP processes the claim. Clean, complete submissions with no entry errors move fastest. Common rejection triggers include duplicate entry numbers, entries outside the eligible date range, and HS code mismatches.
05
Refund issued
Approved refunds are credited back to the importer of record for the original entry.
A note before you file:
CAPE submission asks CBP to look closely at a set of entries. In doing so, it can surface questions about whether duties on those same entries were otherwise correctly paid, classifications, valuations, or country-of-origin, determinations that weren't under scrutiny before.
This isn't a reason to avoid filing, because the exposure is limited for most importers. However, it is a reason to review your entry data before submitting.
Experienced customs counsel will review entries as part of claim preparation before it goes to CBP rather than correcting it under review.
Estimate your IEEPA tariff refund
TARIFF REFUND CLAIM FAQ
Frequently Asked Questions
What are the deadlines for filing an IEEPA tariff refund claim?
Two separate deadlines govern IEEPA tariff refund claims, and both matter.
The more immediate threshold is the 180-day protest window, calculated from the date of liquidation for each individual entry. Missing this deadline permanently closes the door on a refund for that entry; it cannot be reopened. Because liquidation dates vary by shipment, importers with a large number of entries should confirm the liquidation date for each one rather than assuming a single universal cutoff applies.
The second urgency factor is the June 7, 2026 appeals risk. The government retains the right to challenge the refund framework in court, and an appeal filed by that date could trigger a freeze on in-progress refunds. Claims that are submitted and being processed before that date are better positioned than those still in preparation.
CBP processes submissions on a rolling basis. Importers with high entry volumes should prioritize filing now rather than waiting — the combination of entry-level protest windows and the potential for a mid-stream freeze makes early submission the lower-risk path.
Can I file a CAPE claim myself, or do I need a customs broker?
Licensed importers with direct ACE access can file claims independently. Most companies, however, work through a licensed customs broker — particularly where entry volume is high or HS code classifications require review. The CSV preparation step is where errors most commonly occur, and a broker familiar with CAPE submissions can significantly reduce rejection risk.
What documentation do I need for a CAPE filing?
At minimum, a CAPE filing requires the CBP entry numbers for every shipment being claimed, the original entry filing dates, and the applicable HS codes and declared values for those entries. CBP cross-references the rest against the original ACE records, which is why accurate entry numbers are the most critical input.
How long does it take to receive a refund after filing?
CBP has not published a fixed processing timeline. Clean, error-free submissions are generally processed faster than claims requiring manual review. Importers with a high volume of entries or complex HS code classifications should allow additional time. CBP has indicated it is processing claims on a rolling basis as they are received.
Are IEEPA tariff refunds taxable income?
Tariff refunds are generally treated as a reduction in the cost of imported goods rather than as separate taxable income. The specific tax treatment depends on how the original duties were expensed and how inventory costs are accounted for. Tax advisors should be consulted for guidance on the correct treatment for each situation.
What entries qualify under Phase 1?
Phase 1 of CAPE covers specific HS code categories subject to the invalidated IEEPA tariffs. A licensed customs broker can confirm coverage for specific entry types.
For entries that do not qualify for Phase 1, it is important to monitor protest deadlines — typically 180 days from liquidation — to preserve your legal right to a refund. Phase 2 is expected to extend to older liquidated entries, but no launch date has been announced.
What happens if CBP rejects my claim?
A rejected claim is not a denied claim — in most cases, importers can correct the error and refile within the window. The most common rejection reasons are clerical: duplicate entry numbers, entries outside the eligible date range, and HS code mismatches with the original filing. CBP issues a rejection notice with a reason code that identifies the specific error to be corrected.
Ready to file? Get connected with an IEEPA specialist
Filing a CAPE claim correctly — especially at volume — requires clean data, accurate HS code classification, and familiarity with ACE submission requirements. Errors are the primary cause of delays and rejections.
