Your IEEPA tariff refund is waiting.
The Supreme Court struck down IEEPA tariffs in February 2026. CBP's CAPE portal opened April 20. Over $166 billion in unlawfully collected duties are now refundable — but importers must file.
How much are you owed?
Enter your import details to get a free estimate.
Total dutiable value of imports during the IEEPA period.
Estimate only. Not legal, tax, or financial advice. Actual refund calculated by CBP per entry.
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Duty refund + estimated 5% statutory interest
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| IEEPA rate | |
| Estimated duty refund | |
| Estimated interest (5%) | |
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Claim My Refund →This estimate is for informational purposes only. Actual refunds are calculated by U.S. Customs and Border Protection (CBP) on a per-entry basis from your official CBP Form 7501 data. Interest is not guaranteed. This is not legal, tax, financial, or customs advice. Consult a licensed customs broker or trade attorney for personalized guidance.
Why is CBP refunding IEEPA tariffs?
In February 2026, the Supreme Court ruled 6-3 that the Trump administration's use of IEEPA to impose sweeping tariffs was unconstitutional. All duties collected between February 4, 2025 and February 20, 2026 must be refunded.
V.O.S. Selections Inc. v. United States
Chief Justice Roberts wrote the 6-3 majority opinion. The Court held that IEEPA does not grant the President authority to impose sweeping tariffs in peacetime, applying the "major questions doctrine."
IEEPA reciprocal duties only
- ✓ IEEPA reciprocal tariffs (10%–46%)
- ✓ Canada/Mexico/China IEEPA surcharges
- ✗ Section 301 China tariffs
- ✗ Section 232 steel/aluminum
- ✗ Section 122 replacement (10%)
Covered import dates
Entry date on CBP Form 7501 controls — not ship date.
Refund rates by country
How the CAPE refund process works
Determine eligibility
Confirm you are the importer of record (IOR) on CBP Form 7501 entries from the IEEPA coverage period. Gather entry summaries from your customs broker or ACE account.
Estimate your refund
Use our free calculator to get a directional estimate based on your country of origin, import value, and IEEPA rate. Get the estimate emailed to you instantly.
Prepare your CAPE CSV
Format your entry data into the CBP CAPE CSV template: one row per entry line, with entry number, date, HTS code, country of origin, dutiable value, and IEEPA duty paid.
File and receive payment
Submit your CSV through the CAPE portal at CBP.gov using your ACE credentials. Approved refunds are deposited via ACH in 60–90 days. Interest may also be paid.
CAPE Portal is Open
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Refund guides by industry
IEEPA tariff impact and CAPE filing advice specific to your sector.
Frequently asked questions
Who can claim an IEEPA tariff refund?
The importer of record (IOR) listed on the CBP Form 7501 is the only party eligible to file for a refund through the CAPE portal. This is typically the U.S.-based buyer or the licensed customs broker acting on the importer's behalf. Foreign exporters, freight forwarders, and third-party logistics providers cannot file unless they were also the listed IOR.
Which goods qualify for a refund?
Goods that qualify are those that (1) were entered for consumption between February 4, 2025 and February 20, 2026, (2) had IEEPA reciprocal tariffs actually assessed and collected by CBP, and (3) are not otherwise excluded from the court order. USMCA-qualifying Canadian and Mexican goods that were exempt from IEEPA duties do not qualify. Section 301 tariffs on Chinese goods remain in effect and are not refundable through CAPE.
Are Section 301 China tariffs also being refunded?
No. Section 301 tariffs on Chinese goods were imposed under a different legal authority and were not challenged in the V.O.S. Selections case. The Supreme Court's February 2026 ruling only addressed IEEPA reciprocal tariffs. Section 301 rates (ranging from 7.5% to 100% depending on the product list) remain fully in effect.
What if my Canadian or Mexican goods qualified under USMCA?
USMCA-qualifying goods that entered duty-free because of the trade agreement were never assessed IEEPA duties, so there is nothing to refund. However, Canadian and Mexican goods that did not meet USMCA rules of origin and paid the 25% IEEPA rate may qualify. Review your CBP 7501 forms carefully — if the IEEPA column shows $0 assessed, that entry is not refundable.
Do FTA partner countries like South Korea affect eligibility?
Yes. South Korea's KORUS FTA and other U.S. free trade agreements can reduce or eliminate the underlying duty rate. If KORUS-qualifying goods paid no IEEPA duty because of preferential treatment, there is no refund for those specific entries. You must check line by line on your 7501 forms to determine which entries had duties actually collected.
Don't leave your refund on the table.
CAPE is open now. Refunds are processed in order of submission. Every day you wait is one more day in the queue.
Calculate My Refund →Free estimate. No account required. Not legal, tax, or financial advice.