How to Claim Your IEEPA Tariff Refund: A Step-by-Step Guide for U.S. Importers

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Who Is Eligible for an IEEPA Tariff Refund?

Any importer of record who paid duties under IEEPA — including fentanyl tariffs on Canada, Mexico, and China (HTS 9903.01.xx) and reciprocal tariffs on most other trading partners (HTS 9903.02.xx) — between February 2025 and February 2026 is eligible. The Supreme Court ruled on February 20, 2026 that IEEPA does not authorize the President to impose tariffs, and the Court of International Trade ordered CBP to process refunds for all affected importers.

How Much Money Is at Stake in IEEPA Tariff Refunds?

CBP's own filings report that more than 330,000 importers paid approximately $166 billion in IEEPA tariffs across 53 million individual entries. The Penn Wharton Budget Model estimates total refunds including interest could exceed $175 billion, with interest accruing at an estimated $650 million per month while refunds remain outstanding.

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The Supreme Court's February 20, 2026 decision in Learning Resources, Inc. v. Trump invalidated every tariff imposed under IEEPA since February 2025. The Court of International Trade followed on March 4, 2026 with an order directing CBP to liquidate and reliquidate all affected entries without IEEPA duties — covering all importers of record, not just those who filed lawsuits.

The money is real. The process is still taking shape. Importers who prepare now will be first in line when CBP's refund system goes live.

GingerControl is a trade compliance AI platform that helps importers, exporters, and customs brokers classify products, simulate tariff costs, and track policy changes. This guide walks through exactly how to determine your eligibility, calculate what you are owed, and take the right steps to claim your IEEPA tariff refund.

Last updated: March 2026

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What Tariffs Were Struck Down by the Supreme Court?

The Supreme Court's 6-3 decision addressed IEEPA tariffs in two main categories. Both were imposed by executive action and both are now void.

Tariff Category	HTS Prefix	Countries Affected	Effective Period	Rates
Fentanyl tariffs	9903.01.xx	Canada, Mexico, China	February 4, 2025 – February 20, 2026	10%–20% on Canada/Mexico; up to 145% on China
Reciprocal tariffs	9903.02.xx	Most other U.S. trading partners	April 2, 2025 – February 20, 2026	Country-specific, ranging from 10%–50%

Chief Justice Roberts, writing for the majority joined by Justices Sotomayor, Kagan, Gorsuch, Barrett, and Jackson, stated:

"Based on two words separated by 16 others in … IEEPA—'regulate' and 'importation'—the President asserts the independent power to impose tariffs on imports from any country, of any product, at any rate, for any amount of time. Those words cannot bear such weight."

The ruling also noted that interpreting "regulate" to include tariff authority would render IEEPA unconstitutional under the Export Clause, since the statute also authorizes regulation of "exportation" — and the Constitution prohibits Congress from imposing taxes on exported goods.

IEEPA tariffs on imports from Venezuela, Brazil, and Russia are also covered by the ruling.

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How Is CBP Building the Refund Process?

CBP cannot process 53 million entries through manual liquidation. Instead, the agency is building a purpose-built system called CAPE (Consolidated Administration and Processing of Entries) within the ACE portal.

CAPE's Four Components

Component	Function	Completion (as of March 11, 2026)
Claim Portal	Importers/brokers submit affected entry summaries via CSV upload	73% complete
Mass Processing	Automated removal of IEEPA HTS provisions and duty recalculation	In development
Review and Liquidation/Reliquidation	CBP review and formal liquidation action	40% complete
Refund	Electronic ACH refund disbursement	60% complete

CBP originally estimated the system could be operational within 45 days of its March 6 declaration to the court. However, the agency acknowledged that operational, legal, and technical considerations may extend the timeline. The CIT has scheduled continued hearings to monitor progress, with the most recent status conference set for March 31, 2026.

What Happened to Immediate Refunds?

On March 4, 2026, Judge Richard Eaton of the CIT ordered CBP to begin processing refunds immediately in Atmus Filtration, Inc. v. United States. Two days later, on March 6, the CIT suspended that order after CBP filed a declaration citing an "unprecedented volume of refunds" and insufficient technology, processes, and resources to comply on the ordered timeline. The stay remains in effect while CBP builds CAPE.

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How to Calculate What You Are Owed

Before you can claim a refund, you need to know exactly how much you paid in IEEPA duties. Here is how to find that number.

Step 1: Log into your ACE portal.

The Automated Commercial Environment is CBP's system for all import and export data. If you do not have an ACE account, apply immediately at CBP's website. Processing times are currently slower than usual due to the volume of applications.

Step 2: Run the Entry Summary details report (ES-003).

This report can be exported to a spreadsheet. It contains every entry summary line for your imports, including the HTS codes and duty amounts assessed.

Step 3: Filter for IEEPA tariff codes.

Look for HTS codes beginning with 9903.01 (fentanyl tariffs on Canada, Mexico, and China) and 9903.02 (reciprocal tariffs on other countries). Filter further at the eight-digit level by country to see exactly which entries were subject to IEEPA duties and how much was assessed.

Step 4: Calculate the total with interest.

Add up the IEEPA duty amounts across all affected entries. Interest accrues at rates published quarterly by the IRS in the Federal Register. Each month the government delays repayment, interest continues to accumulate — currently estimated at roughly $650 million per month across all importers.

If your import volume is high or your data is spread across multiple customs brokers, this process can be complex. Getting your HTS classifications right is critical — misclassified entries may have been assessed incorrect IEEPA rates or may not show up in the right filter. GingerControl's HTS Classifier follows GRI logic and asks clarifying questions before assigning a classification — producing audit-ready reports grounded in Section Notes, Chapter Notes, and relevant cross rulings. As a pre-classification research tool, it provides the research foundation a broker needs for defensible, consistent classifications across your entire product catalog.

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Why Does Liquidation Status Matter for Your Refund?

Your refund path depends on whether your entries are liquidated or unliquidated. This is the single most important distinction in the refund process.

Entry Status	Definition	Refund Path	Importer Action Required
Unliquidated	CBP has not yet issued its final duty calculation (within 314 days of entry)	CIT ordered CBP to liquidate without IEEPA duties — refund should be automatic once CAPE is live	Monitor via ACE; no protest needed
Liquidated (not final)	CBP issued final calculation, but fewer than 180 days have passed	CIT ordered reliquidation without IEEPA duties	File protective protest within 180-day window
Liquidated (final)	More than 180 days since liquidation, no protest filed	Most uncertain category — CIT March 4 order did not explicitly address these	Consult trade attorney; may need legislative relief

The key takeaway: Check the liquidation status of every entry that included IEEPA duties in your ACE portal. Entries that are still unliquidated or recently liquidated are in the strongest position for refunds. For entries approaching the 180-day protest deadline, filing a protective protest now preserves your rights regardless of how the legal process unfolds.

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What Should Importers Do Right Now?

The refund process is still evolving. CBP is building the CAPE system, and the CIT continues to hold status conferences. In the meantime, importers who prepare their data and preserve their rights will be positioned to recover funds faster.

7-Step Action Checklist

1. Get your ACE account set up. If you do not already have one, apply immediately. You need this to access your import data, track liquidation status, and eventually file refund claims through CAPE.

2. Register for ACH refunds. CBP will issue refunds electronically via Automated Clearing House. Make sure your ACH information is on file with CBP. This requires an active ACE account.

3. Preserve all documentation. Gather and securely store entry summaries (CF-7501), commercial invoices, packing slips, bills of lading, and any internal records showing how tariff costs were allocated. You will need these to support your refund claim and to respond to any CBP requests for information.

4. Audit your entry data for accuracy. This is where many importers find problems. If different customs brokers classified the same product under different HTS codes, your IEEPA duty amounts may be inconsistent. Inaccurate classifications can mean you overpaid on some entries and underpaid on others — and CBP is already issuing an increased volume of Requests for Information (CF-28s) and Notices of Action (CF-29s) as it reviews entries during the refund process.

5. Monitor your liquidation deadlines. For liquidated entries, the 180-day protest window is running. Track every entry's liquidation date and calendar the protest deadline. Missing this window could forfeit your refund rights for those entries.

6. Consider filing protective protests. For entries that have already liquidated, filing a protest within the 180-day window preserves your rights even while the broader refund process is being sorted out. This is especially important given the government's legal options — including petitioning the Supreme Court for rehearing or appealing CIT orders to the Federal Circuit.

7. Watch for CBP guidance. Subscribe to CBP's Cargo Systems Messaging Service (CSMS) updates and monitor the IEEPA FAQ page for the latest procedural guidance on CAPE rollout and refund filing requirements.

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Can Downstream Buyers Recover IEEPA Tariff Costs?

IEEPA refunds go to the importer of record listed on the customs entry. But many businesses that paid higher prices due to IEEPA tariffs were not the IOR — they purchased from distributors, intermediaries, or suppliers who imported the goods and passed the tariff cost through.

If your supplier documented the tariff pass-through in writing — price increase notices, tariff surcharge line items on invoices, or cost-plus contract structures — you have a stronger basis for recovery. The practical step: send a written preservation-of-rights notice to your key suppliers now, asserting your claim to a share of any IEEPA tariff refund attributable to goods you purchased. Do not wait until the refund is issued. Establish your position early.

If your freight forwarder or a third-party logistics provider served as the nominal importer of record, your path to a direct refund is more complicated. Review your broker agreements and determine whether the IOR arrangement entitles you to claim refund proceeds.

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What Tariffs Are NOT Covered by the IEEPA Refund?

The Supreme Court's ruling only invalidated tariffs imposed under IEEPA. The following tariffs remain fully in effect and are not eligible for refunds:

Tariff Authority	What It Covers	Current Rate
Section 232	Steel, aluminum, copper, automobiles, semiconductors, lumber, heavy vehicles	10%–50% depending on product
Section 301	Chinese-origin goods	7.5%–100% depending on product category
Section 122	Global tariff imposed February 24, 2026	15% (expires July 24, 2026)
Antidumping / Countervailing Duties	Country- and product-specific	Varies

If your total duty burden still feels high after IEEPA refunds, it may be worth reviewing your broader tariff strategy. Misclassifications, missed duty drawback opportunities, or suboptimal country of origin determinations could be costing you more than you realize. GingerControl's Tariff Calculator covers the full U.S. tariff stack — base duty, Section 232, Section 301, Chapter 99, and Section 122 reciprocal tariffs across 200+ countries — so you can model your actual exposure under the tariffs that remain.

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FAQ

How much are IEEPA tariff refunds worth in total?

CBP reported approximately $166 billion in IEEPA tariff collections from more than 330,000 importers across 53 million entries. The Penn Wharton Budget Model estimates total refunds including interest could exceed $175 billion. Individual refund amounts depend on your import volume, sourcing countries, and the IEEPA rates that applied to your entries.

Do I need to file a lawsuit to get my IEEPA refund?

Likely not. The Court of International Trade's March 4, 2026 order directed CBP to process refunds for all importers of record, not just those who filed suits. However, the order was suspended on March 6 while CBP builds the CAPE system. Filing protective protests for liquidated entries preserves your rights regardless of how legal proceedings evolve.

What is the deadline to claim an IEEPA tariff refund?

For liquidated entries, you generally have 180 days from the date of liquidation to file a formal protest with CBP. For unliquidated entries, the CIT has ordered CBP to liquidate them without IEEPA duties, which should result in automatic refunds once CAPE is operational. Check your ACE portal for liquidation dates and calendar your deadlines now.

How do I find out which entries were subject to IEEPA tariffs?

Log into your ACE portal and run the Entry Summary details report (ES-003). Filter for HTS codes beginning with 9903.01 (fentanyl tariffs on Canada, Mexico, and China) and 9903.02 (reciprocal tariffs on other countries). This shows every entry line where IEEPA duties were assessed and the amounts paid.

I am not the importer of record — can I still get a refund?

IEEPA refunds go to the importer of record listed on the customs entry. If your supplier or freight forwarder served as the IOR and passed tariff costs through to you, review your purchase agreements and send a written preservation-of-rights notice asserting your claim to a share of any refund they receive. Establish your position before refunds are disbursed.

Are Section 232 and Section 301 tariffs also being refunded?

No. The Supreme Court's ruling only invalidated tariffs imposed under IEEPA. Section 232 tariffs (steel, aluminum, autos, copper, semiconductors), Section 301 tariffs on China (7.5%–100%), the Section 122 global tariff (15%), and all antidumping/countervailing duties remain in effect and are not eligible for refunds.

What is the CAPE system and when will it be available?

CAPE (Consolidated Administration and Processing of Entries) is a new module CBP is building within the ACE portal specifically to handle IEEPA refund claims at scale. It has four components: Claim Portal, Mass Processing, Review and Liquidation/Reliquidation, and Refund. As of March 11, 2026, the Claim Portal is 73% complete and the Refund component is 60% complete. CBP originally estimated a 45-day build timeline from March 6.

How does GingerControl help with the IEEPA refund process?

GingerControl is a pre-classification research tool that follows the same reasoning process a licensed customs broker uses — GRI analysis, Section/Chapter Note review, and cross ruling research. For the IEEPA refund process specifically, accurate HTS classification is essential to identifying all affected entries and ensuring your refund claim data is consistent. GingerControl's Classifier produces audit-ready documentation that supports classification decisions, while the Tariff Calculator models the full duty stack so you can see your remaining exposure after IEEPA refunds.

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Get a Clear Picture of What You Are Owed

Navigating the IEEPA refund process starts with accurate data: the right HTS codes, the right entry records, and a clear understanding of your exposure. If you are not confident that your classifications are consistent and defensible, start there. GingerControl's Tariff Calculator models the full U.S. tariff stack for every product across 200+ countries — so you can see exactly what you owe under the tariffs that remain, and exactly what you should recover from the tariffs that were struck down.

GingerControl is not just a tool — we work with importers and trade compliance teams on process consulting, digital transformation strategy, and end-to-end custom system development. If you need help auditing your IEEPA exposure, cleaning up classification inconsistencies, or modeling your post-refund duty position, talk to our team.

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References

[REF 1] U.S. Supreme Court — Learning Resources, Inc. v. Trump, No. 24-1287 (February 20, 2026) Data cited: IEEPA does not authorize tariffs, 6-3 decision, Chief Justice Roberts opinion, Export Clause analysis Source: Supreme Court Opinion Published: February 20, 2026

[REF 2] Congressional Research Service — Supreme Court Rules Against Tariffs Imposed Under IEEPA (LSB11398) Data cited: Legal analysis of the ruling, scope of invalidated tariffs Source: CRS Legal Sidebar Published: February 2026

[REF 3] U.S. Customs and Border Protection — IEEPA Frequently Asked Questions Data cited: HTS code structure (9903.01.xx, 9903.02.xx), ACE portal procedures, entry summary reporting Source: CBP IEEPA FAQ

[REF 4] Penn Wharton Budget Model — Supreme Court Tariff Ruling: IEEPA Revenue and Potential Refunds Data cited: $175 billion refund estimate, $650 million monthly interest accrual Source: Penn Wharton Budget Model Published: February 20, 2026

[REF 5] Greenberg Traurig — Court of International Trade Orders IEEPA Tariffs to Be Refunded Data cited: March 4, 2026 CIT order details, Atmus Filtration Inc. v. United States, Judge Richard Eaton Source: Greenberg Traurig Analysis Published: March 2026

[REF 6] BDO — IEEPA Tariff Refunds: CIT Suspends Tariff Refund Order, CBP Develops New Refund Procedure Data cited: March 6 suspension, CBP declaration on CAPE system, $166 billion in collections, 330,000+ importers, 53 million entries Source: BDO Analysis Published: March 2026

[REF 7] Troutman Pepper Locke — CBP Provides Further Details on IEEPA-Related Refund Mechanism Data cited: CAPE four-component architecture, CSV submission model, automated HTS provision removal Source: Troutman Pepper Analysis Published: March 2026

[REF 8] International Trade Insights — CBP Reports Continued Progress on ACE CAPE System for IEEPA Refunds Data cited: March 19 court filing, Claim Portal 73% complete, Refund component 60% complete, Review component 40% complete Source: International Trade Insights Published: March 2026

[REF 9] Holland & Knight — Court of International Trade Orders Nationwide Tariff Refunds Data cited: Government appeal options, Supreme Court rehearing petition, Federal Circuit appeal Source: Holland & Knight Analysis Published: March 2026

[REF 10] Thompson Hine SmarTrade — CIT Suspends Earlier Order Directing IEEPA Tariff Refunds Data cited: March 6 suspension details, Judge Eaton's reasoning, CBP compliance limitations Source: Thompson Hine SmarTrade Published: March 2026

[REF 11] USTR — Ambassador Greer Issues Statement on Supreme Court IEEPA Decision Data cited: Administration response to the ruling Source: USTR Statement Published: February 2026