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Tariff refunds: your IEEPA duties may be waiting on your broker's filing

Informational only. This is an estimate-style guide, not legal advice. Verify every step with a licensed US customs broker or trade counsel. Facts on this page were last checked on 2026-09-29.

In February 2026 the US Supreme Court ruled that the International Emergency Economic Powers Act (IEEPA) does not let the President impose tariffs. CBP is now refunding IEEPA duties on eligible entries, but only through specific CBP processes, and only to specific parties. If you export to the US from Vietnam or China, or you import into the US and paid these duties, this page explains what to check and what to ask.

What happened, in dates

  • 2026-02-20. In Learning Resources, Inc. v. Trump (No. 24-1287, decided together with Trump v. V.O.S. Selections, No. 25-250), the Supreme Court held that "IEEPA does not authorize the President to impose tariffs."
  • From 2026-02-24. CBP stopped collecting IEEPA duties on goods entered on or after 12:00 a.m. ET on that date. CBP said the change affects IEEPA duties only, not Section 232 or Section 301 duties.
  • 2026-04-20. CBP launched CAPE, a tool inside its ACE Secure Data Portal that refunds IEEPA duties (with interest) in bulk instead of entry by entry.

Who is eligible

CBP refunds IEEPA duties to the importer of record (IOR), or to the party the IOR designated as the "notify party" on CBP Form 4811 or in the ACE Portal. CBP does not refund consumers or end buyers who paid a higher price because of the duty.

Only two parties can file a CAPE request: the IOR for the listed entries, or the licensed customs broker that filed those entries for the IOR.

That has three consequences for exporters:

  1. If your US buyer was the importer of record, the refund goes to your buyer (or their designated notify party), not to you.
  2. If you sold on a delivered-duty-paid basis and acted as the importer of record yourself, you are the party that must be set up in ACE to receive the refund.
  3. Whether a refund must be passed back to whoever bore the cost is a contract question between you and your buyer. CBP does not decide it.

What CAPE is, and its phases

CAPE lets an importer or broker upload a list of entry numbers. CBP validates the list, removes the IEEPA duties from each accepted entry, recalculates the duties as if IEEPA duties were never owed, and refunds the difference with interest. CBP says valid refunds are generally issued within 60 to 90 days after a declaration is accepted, unless a compliance concern needs further review.

PhaseStartEntries covered
Phase 12026-04-20Unliquidated entries, and entries up to 80 days past liquidation
Phase 22026-06-29Entries flagged for reconciliation (entry types 01, 02, 06) where the reconciliation entry (type 09) has not been filed; limited to unliquidated entries and entries within 80 days of liquidation

Why 80 days: CBP can voluntarily reliquidate an entry only within 90 days of liquidation, and it stops accepting entries at day 80 to leave time to process them.

CBP lists other entry types as not yet covered or handled separately: entries already on a drawback claim, entries under an open protest, entries not filed in ACE, entries subject to antidumping or countervailing duties (AD/CVD) with pending Commerce liquidation instructions, and entries whose liquidation is final. Entries with a suspended, extended, or under-review liquidation status are accepted but keep their status until resolved, and the refund follows liquidation.

Older, finally liquidated entries. Entries whose liquidation is final are outside Phases 1 and 2. CBP's own FAQ says a CIT case is not needed to receive a refund for Phase 1 entries, and adds that CBP "offers no legal guidance on whether a case needs to be filed with the CIT for any other entries." If you have entries in this category, take that question to trade counsel now, because it can depend on court deadlines.

What an importer needs

CBP requires very little in the file itself. The preparation is mostly account setup.

  1. An ACE Portal account with an Importer sub-account (brokers use their broker or filer sub-account). CAPE is not filed through ABI.
  2. US bank account details for refunds, enrolled in ACE under the ACH Refund Authorization tab. CBP pays refunds by ACH only. If refund bank details are missing, CBP holds the refund until they are added. A refund does not reach you without this step.
  3. A list of entry numbers with IEEPA duties, uploaded as a .csv file in the CAPE tab. CBP requires no other data in the file. One declaration holds up to 9,999 entries; you can file several. ACE report ES-003 (Entry Summary Line Tariff Details, with the IEEPA tariff indicator) helps find eligible entries.
  4. The right filer. The IOR, or the broker that filed the entries, using the ACE filer code tied to those entries.
  5. Notify-party status, if any. If a party other than the IOR should receive refunds, check the Form 4811 or ACE designation before filing.

Do not file a post summary correction (PSC) to ask for an IEEPA refund. CBP prohibits it; IEEPA refund requests for these phases must come in on a CAPE declaration.

For your own records and any contract claim (CBP does not require these for the filing): the entry summaries (CBP Form 7501), commercial invoices, incoterms, and proof of who paid the duty.

Protests and the 180-day window

US customs law (19 U.S.C. 1514) generally gives an importer 180 days after liquidation or reliquidation to protest a covered CBP decision, including the rate and amount of duties. That is a separate clock from CAPE's 80-day window. An entry can be outside CAPE's 80 days and still inside its 180-day protest period.

Two cautions from CBP's own rules: CAPE does not accept an entry with an open or suspended protest, and CBP has allowed an importer that filed a protest only for IEEPA refund purposes to withdraw it, if the entry is otherwise eligible and within 80 days of liquidation, so the entry can go through CAPE. Before you withdraw or file a protest, ask your broker or counsel which route fits each entry.

What exporters should tell their US buyers

Send your buyer a short, factual note. Suggested points:

  1. "Please check with your customs broker whether the IEEPA duties on our shipments have been filed for refund through CBP's CAPE tool."
  2. "Please confirm who is listed as importer of record and whether a notify party is designated for refunds."
  3. "Please confirm your ACE Portal account and your refund bank details are set up. CBP holds refunds without them."
  4. "Please tell us which entries are involved so we can reconcile our records."
  5. "If our contract says who bears duties (incoterms, price adjustment clauses), let us both check how a refund should be handled. This is a commercial question, not something CBP decides."

What the refund does NOT cover

CAPE removes IEEPA duties (the IEEPA Chapter 99 provisions on the entry) and nothing else. It does not refund:

  • Section 122 duties (heading 9903.03). A 10% temporary surcharge imposed under Section 122 of the Trade Act of 1974 applied to goods entered from 2026-02-24 through 12:01 a.m. EDT on 2026-07-24, when its 150-day limit ended. It was a different legal authority from IEEPA and is not refunded through CAPE.
  • Section 301 duties. This includes the pre-existing Section 301 measures and the forced-labor Section 301 duties of 10% or 12.5% on goods of 60 economies, in force for goods entered on or after 12:01 a.m. ET on 2026-07-24 (country headings start at 9903.05.20). They are still being collected. Check CBP's guidance (CSMS 69326983) for the rate that applies to your country of origin.
  • Section 232 duties (for example steel, aluminum, copper). CBP said the end of IEEPA collection did not affect them.
  • AD/CVD. Antidumping and countervailing duties are a different remedy and continue to apply. They are not IEEPA duties. Entries with pending Commerce liquidation instructions are held out of CAPE.
  • Ordinary duties. MFN or preferential-rate duties, merchandise processing fees, and harbor maintenance fees are not IEEPA duties.

Also note: netting. CBP says CAPE refunds are subject to the rules for liquidation and reliquidation, including netting over- and underpayments across the whole entry. The amount you get back can differ from the IEEPA line alone.

What to ask your broker

  1. Which of our entries carry IEEPA duties, and what is each one's liquidation status?
  2. Which have been filed on a CAPE declaration, and what are the claim numbers?
  3. Which were rejected, and why? (CBP lists the rejection reason for each entry.)
  4. Are any of our entries final, under protest, on drawback, in a warehouse, or subject to AD/CVD? What is the plan for each?
  5. Whose bank account is enrolled for refunds, and has any refund been rejected for missing ACH details?
  6. Are there protest deadlines coming up, and do we need counsel for older entries?
  7. Who receives the refund when it is issued, and how will it reach us if we are not the importer of record?

This page summarizes public guidance from the US Supreme Court, CBP, and the Federal Register. It is an estimate of how the process works, not legal, customs, or tax advice, and it can be out of date. Court orders and CBP rules are still changing. Verify your entries and deadlines with a licensed customs broker or trade counsel before you act.

What to do next

  • Sign up to OpenBtoB to get the tariff-change alerts that matter to your goods.
  • Watch your HTS codes. Sign up and we will tell you when HTS-code alerts open.

Sources

Primary sources, checked on 2026-09-29.

Published 2026-09-30. Last updated 2026-09-30.