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IEEPA Refund Estimator IEEPA tariff refunds

Find the refund route for each IEEPA entry.

Estimate what you paid from the country, value and dates, then check where your entries stand with CAPE, CBP's refund process.

All free tools
IEEPA Refund Estimator
Example

$742,380 of goods made in Vietnam, entered between August 2025 and February 2026. Change any field to run your own.

Where were the goods made?
Value of these imports

Customs value of the goods that paid IEEPA duty. Pick a range or type the exact value.

When did most of them enter?

Estimated IEEPA duty paid

$148,476

Blended average for planning. Real refunds vary by HTS line, exclusions and liquidation status.

Import value used
$742,380
Effective rate20% reciprocal (negotiated reduction from original 46%)
20%
Estimated IEEPA duty paid
$148,476

Does not connect to ACE or CBP. Figures are blended averages for planning; confirm each entry's value, liquidation date and route before filing. Routes as of October 6, 2026.

A working IEEPA estimator with two tabs. Duties paid: pick the country of origin, the value of the imports and when they entered, and it shows the estimated IEEPA duty with the rate it used. Refund route: enter the entry months and the liquidation status, and it shows which route is open for those entries today.

What does the IEEPA refund estimator work out?

A first estimate of the IEEPA duty you paid, and the route open for entries like yours.

IEEPA Refund Estimator

The IEEPA refund estimator gives a first estimate of the IEEPA tariffs you paid, and the route those entries can take now. IEEPA tariffs were duties imposed under the International Emergency Economic Powers Act; the Supreme Court struck them down on February 20, 2026, and CBP stopped collecting them on February 24, 2026. Pick the country of origin, the value of the goods and when they entered, and it applies a blended rate for that country and period. Then the liquidation status shows whether CAPE, CBP's refund process, takes the entry. Exact amounts come from your ACE entry data.

Made for
Importers who paid IEEPA duties from February 2025 to February 2026
You give it
Country of origin, import value, entry period and liquidation status
You get back
Estimated IEEPA duty paid and the route for those entries

How does it estimate the duty and the route?

Duty paid is the value times a blended rate for the country and period; the route depends on liquidation status.

IEEPA rules · ruling, CAPE and courts
RuleWhat it saysSource
RulingIEEPA tariffs struck down, 6 to 3Learning Resources, Inc. v. Trump, U.S. Supreme Court, Feb 20, 2026 (CRS LSB11398)
Collection stoppedNo IEEPA duty on goods entered from 12:00 a.m. ET, Feb 24, 2026; goods entered through Feb 23 paid itEO 14389 (91 FR 9437); CBP CSMS #67834313, Feb 2026
Duty estimateValue times the country's blended IEEPA rate for the period; 10% where a country is not listedEO 14257 as amended by EO 14326 (Annex I, 90 FR 37963) and later orders; HTSUS ch. 99 (2026 Rev. 3)
USMCA goodsOnly goods entered free of duty under USMCA (general note 11) were exempt, from Mar 7, 2025EO 14231 (Canada) and EO 14232 (Mexico), signed Mar 6, 2025, effective Mar 7, 2025 (90 FR 11785, 90 FR 11787)
CAPEUnliquidated entries and entries up to 80 days after liquidation; not entries under an open protest or finally liquidatedCBP CAPE notice (Pub. 1009-1119), updated Jul 10, 2026; CSMS #68340863
CAPE Phase 3Finally liquidated entries of Court of International Trade plaintiffs whose entries the court has ordered reliquidated, from Oct 6, 2026. Plaintiffs who gave CBP their importer number by July 30, 2026 can file now; CBP will send later plaintiffs instructions.Declaration of Brandon Lord (CBP), Freestyle World v. CBP, CIT No. 26-01088, ECF 58, Oct 6, 2026
ProtestWithin 180 days of liquidation. A timely protest keeps the liquidation from becoming final. CAPE does not take protested entries yet; CBP lists them for a later phase. If CBP denies the protest, you have 180 days to sue at the Court of International Trade.19 USC 1514; Atmus Filtration v. United States, CIT No. 26-01259, ECF 52, Apr 1, 2026
Court of International TradeSuit under 28 USC 1581(i) within two years after the claim first accrues. No court has ruled when an IEEPA claim accrues, and the earliest reading, the payment date, would close the first claims in February 2027. A denied protest goes to the same court under 1581(a) within 180 days.28 USC 2636(i); Freestyle World v. CBP, CIT No. 26-01088, ECF 32, Aug 14, 2026

Not in this estimator

  • Your actual entries. Real refunds are worked out line by line from the ES-003 entry summary report in ACE.
  • Product-level rates, exclusions, offsets for debts you owe, and the interest CBP adds to refunds.
  • Your product's MFN rate. For the EU and Japan, and for South Korea and Switzerland from November 14, 2025, the 15% IEEPA rate includes MFN, so the refundable part is 15% minus the MFN rate. The estimate uses the full 15%.
  • Section 301, Section 232 and Section 122 duties. The ruling did not cover them, and CAPE does not refund them.

A table of the rules behind the IEEPA estimator, each with what it says and its source: the Supreme Court ruling, the date collection stopped, how the duty estimate is built, the USMCA exemption, which entries CAPE takes, CAPE Phase 3, protests and Court of International Trade suits. Below it, what the estimator leaves out.

Questions about IEEPA refunds

Are IEEPA tariffs still in effect?

No. The Supreme Court struck them down on February 20, 2026, in Learning Resources, Inc. v. Trump, and CBP stopped collecting them on goods entered from February 24, 2026 (CSMS #67834313). IEEPA duties paid from February 2025 up to that date can be refunded.

Will IEEPA tariffs be refunded?

Yes, to the importer of record that paid them, or the party it named on CBP Form 4811. After the Supreme Court ruled the IEEPA tariffs unlawful on February 20, 2026, CBP refunds the duty with interest through CAPE for entries within its scope; other entries need a protest or a case at the Court of International Trade. Shoppers who paid higher prices do not get refunds from CBP.

How do I get IEEPA tariffs refunded?

Through CAPE, the refund process CBP opened in ACE on April 20, 2026. It takes unliquidated entries and entries up to 80 days after liquidation; CBP liquidates or reliquidates them and refunds the IEEPA duty with interest. Drawback is not a route for IEEPA duties.

How does an entry's liquidation date affect my IEEPA refund?

It decides the route. Most unliquidated entries, and entries liquidated within the last 80 days, go through CAPE. Entries liquidated 81 to 180 days ago can still be protested under 19 USC 1514, which keeps the liquidation from becoming final. Past 180 days the route is the Court of International Trade. Ask counsel which applies to you.

Which Chapter 99 codes show that I paid IEEPA tariffs?

IEEPA duties were reported on Chapter 99 lines starting with 9903.01 or 9903.02, but some of those lines are exemptions that carry no duty. Run the ES-003 report in ACE with its IEEPA tariff indicator: it lists the duty on every line, entry by entry.

What if my entries liquidated more than 80 days ago?

CAPE will not take them now, but a protest or a court case can still reach them. Within 180 days of liquidation, a protest under 19 USC 1514 keeps the liquidation from becoming final; CAPE does not take protested entries yet, and CBP lists them for a later phase. Past 180 days the route is the Court of International Trade, and from October 6, 2026, CAPE Phase 3 takes finally liquidated entries of plaintiffs whose entries the court has ordered reliquidated. Ask counsel which applies to you.

Is the 180-day protest deadline the last chance?

Not necessarily. A suit at the Court of International Trade under 28 USC 1581(i) must be filed within two years after the claim first accrues, and no court has yet said when that is for IEEPA duties. Counting from the payment date, the first claims would close in February 2027. The government's appeal of the order to refund every importer (V.O.S. Selections v. Trump, No. 26-1895) is still pending at the Federal Circuit.

How accurate is this estimate?

It is a first estimate. It multiplies the value of your goods by a blended IEEPA rate for that country and period, so it misses product-level rates, exclusions and rates that changed partway through a period. The ES-003 entry summary report in ACE gives the exact IEEPA duty on every line.

Did USMCA goods from Mexico and Canada pay IEEPA duty?

Not if they were entered free of duty under USMCA: from March 7, 2025, those goods were exempt, so there is no IEEPA duty to refund on them. Goods from Mexico or Canada entered without a USMCA claim paid the IEEPA rate: 25% for Mexico, and for Canada 25%, then 35% from August 1, 2025, with lower rates on potash and Canadian energy.

Are Section 301, 232 or 122 duties refunded too?

Not through the IEEPA ruling or CAPE. Section 301 duties on China and Section 232 duties on metals still apply. The 10% Section 122 surcharge, collected on entries from February 24 to July 23, 2026, is a separate program; the Court of International Trade held it unlawful on May 7, 2026 for the named plaintiffs, and that ruling is stayed on appeal.

Can GingerControl file the refund for me?

Yes, through our licensed IEEPA refund partner. Our IEEPA refund service rebuilds the IEEPA duty paid on each entry from your ACE data, checks its liquidation status and route, and prepares the refund file; our partner files it. GingerControl is not a licensed customs broker and does not give legal advice.

Want the exact figure per entry?

The IEEPA refund service rebuilds every entry from your ACE report and prepares the refund file for our licensed refund partner to file.

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