IEEPA Tariff Refunds: How Importers Can Get Their Money Back (2026 Guide)

By Dr. Shirley Ayangbah, Founder and Lead Strategist, Global Economic Research Consulting (GERC)

If your business imported goods from Canada, Mexico, China or almost anywhere else in 2025 and early 2026, you may be owed money. On February 20, 2026, the U.S. Supreme Court ruled in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. That decision covered both the “fentanyl” or border tariffs on Canada, Mexico and China and the so-called “reciprocal” tariffs on most trading partners.

U.S. Customs and Border Protection (CBP) is now paying IEEPA tariff refunds, with interest, to importers who claim them. This guide explains who qualifies, how the refund process works, what is not refundable, and what to gather now. We work with importers, freight forwarders and logistics companies across the United States.

Who can get an IEEPA tariff refund?

• The importer of record. CBP pays refunds to the importer of record (IOR), the party that was responsible for the entry and paid the duties.
• Through a licensed customs broker. The importer can file its own claim, or the licensed customs broker that filed the original entries can file on the importer’s behalf.
• Small parcels shipped by express carriers. If an express carrier such as UPS, FedEx or DHL acted as the importer or broker for your shipments, the carrier handles the claim. The major carriers have said they will pass refunds on to the customers who paid the duties.
• Not downstream buyers. Businesses and consumers that paid higher prices because of tariffs, but were not the importer, do not get refunds directly from CBP.

How IEEPA tariff refunds work

CBP built a refund tool called CAPE (Consolidated Administration and Processing of Entries) inside its ACE Portal. In general, the process works like this:

1. Make sure you have an active ACE Portal account and are enrolled to receive refunds by ACH direct deposit.
2. Pull a list of your entries that included IEEPA tariff lines (ACE reports can help, or ask your broker).
3. Your broker, or you as the importer, uploads the list of entry numbers to CAPE as a file.
4. CBP removes the IEEPA duties, recalculates the entry and issues the refund with interest. Industry reports suggest refunds have typically arrived within about 60 to 90 days of acceptance.

CBP has opened CAPE in phases. Phase 1 opened on April 20, 2026 for unliquidated entries and entries close to liquidation. Phase 2 opened on June 29, 2026 for entries flagged for reconciliation. Entries that are already finally liquidated are being handled in a later phase and, in many cases, through Court of International Trade proceedings. Because the details keep changing, check CBP’s latest trade guidance and CSMS messages or ask your broker which path applies to each entry.

What is not refundable

The Supreme Court decision only affects tariffs imposed under IEEPA. It does not refund:

• Section 232 tariffs (for example on steel, aluminum and certain other products)
• Section 301 tariffs (including those on many Chinese goods)
• Section 122 tariffs and other duties imposed under different trade laws
• Normal duties under the Harmonized Tariff Schedule

Do not wait: deadlines can apply

CBP has not announced a single cut-off date for all refund claims. However, other time limits can still apply depending on the status of an entry, including the 180-day window to protest a liquidation and the time limits for bringing a case in the Court of International Trade. In fact, some of these clocks may already be running. Talk to your customs broker or a trade attorney promptly about older and liquidated entries.

Your refund checklist

• Active ACE Portal account and ACH refund enrollment
• Your importer of record number
• A list of entry numbers with IEEPA tariff lines and their liquidation status
• Broker or carrier records for each entry
• Any Court of International Trade case or order that covers your entries
• A contact at your customs broker who can file the claim

How GERC helps importers and logistics companies

GERC is an economic research firm, not a customs broker or law firm, so we do not file refund claims. Instead, we help you understand the money involved and what comes next:

• Refund and exposure analysis: we estimate how much IEEPA tariff you paid and what you may recover, so you know what is worth pursuing.
• Updated landed costs: we recalculate your landed cost under today’s tariffs, so your pricing reflects reality.
• Pricing and sourcing strategy: we compare sourcing countries and routes as tariff rules keep changing.
• Working with your broker: we work alongside your customs broker or forwarder, who files the claims.

Learn more about our international trade and logistics consulting, call (909) 454-7076 or book a consultation. We serve clients nationwide.

This guide is general information, not legal advice. Refund rules and CBP procedures change often; confirm the details for your entries with your customs broker or a trade attorney.

Frequently asked questions