# Tariff Refund Guides

> An independent informational resource helping U.S. importers understand, estimate, and claim refunds for IEEPA reciprocal tariffs struck down by the U.S. Supreme Court in February 2026. The site provides a free 30-second refund calculator, country-specific guides, industry guides, and educational content about the CBP CAPE refund portal.

## Key Facts

- The Supreme Court ruled 6-3 on February 20, 2026 (V.O.S. Selections, Inc. v. United States) that IEEPA does not authorize tariffs, striking down all IEEPA reciprocal tariffs
- Approximately $166 billion in IEEPA duties paid by U.S. importers between February 4, 2025 and February 20, 2026 are now refundable
- CBP's CAPE (Claims and Processing Engine) refund portal launched April 20, 2026 — Phase 1 is now accepting claims
- A 10% Section 122 tariff replaced IEEPA tariffs on February 24, 2026 and is set to expire ~July 24, 2026 — it is NOT refundable through CAPE
- Section 232 (steel/aluminum) and Section 301 (China) tariffs are also NOT refundable through CAPE
- Only the Importer of Record (Box 26 of CBP Form 7501) can file a CAPE claim
- IEEPA reciprocal rates ranged from 10% (UK, Japan, Brazil, Australia) to 46% (Vietnam)

## Country IEEPA Rates

- China: 34% (effective Feb 4, 2025) — Section 301 tariffs separate and not refundable
- Canada: 25% (effective Feb 4, 2025) — USMCA-qualifying goods not refundable
- Mexico: 25% (effective Feb 4, 2025) — USMCA-qualifying goods not refundable
- Vietnam: 46% (effective Apr 5, 2025)
- Bangladesh: 37% (effective Apr 5, 2025)
- Thailand: 36% (effective Apr 5, 2025)
- Indonesia: 32% (effective Apr 5, 2025)
- Taiwan: 32% (effective Apr 5, 2025)
- India: 18% (effective Apr 5, 2025)
- Malaysia: 24% (effective Apr 5, 2025)
- Switzerland: 31% (effective Apr 5, 2025)
- EU members (Germany, France, Italy, Spain, Netherlands): 20% (effective Apr 5, 2025)
- Philippines: 17% (effective Apr 5, 2025)
- UK, Japan, South Korea, Turkey, Brazil, Australia, and most others: 10% (effective Apr 5, 2025)

## Refund Calculation

The estimate formula: (import value × IEEPA rate) × 1.05 (including ~5% statutory interest approximation).
Actual CBP refunds are calculated per-entry from exact duties paid per 19 USC § 1505. The 5% interest is an approximation — actual statutory interest fluctuates quarterly.

## Site Sections

- [Home](https://tariffrefundguides.com/): IEEPA refund overview, embedded calculator, country rate grid, news
- [Refund Calculator](https://tariffrefundguides.com/calculator): Free 3-step calculator — enter country, import value, date range; get estimate in 30 seconds
- [How It Works](https://tariffrefundguides.com/how-it-works): CAPE portal process, 4-step refund flow, eligibility, pitfalls
- [Eligibility](https://tariffrefundguides.com/eligibility): Who qualifies, IOR requirement, ACE Portal, Phase 1 vs. future phases
- [CAPE Portal Explained](https://tariffrefundguides.com/cape-portal-explained): ACE Portal setup, ACH banking, CSV format, 9,999-entry limit
- [Timeline](https://tariffrefundguides.com/timeline): Key dates from April 5, 2025 tariff imposition through CAPE launch
- [FAQ](https://tariffrefundguides.com/faq): 30 questions on eligibility, process, timeline, money, and DIY vs. expert help
- [Countries Hub](https://tariffrefundguides.com/countries): All 24 country pages with rates and eligibility details
- [Industries Hub](https://tariffrefundguides.com/industries): 10 industry guides (electronics, apparel, auto parts, etc.)
- [Guides Hub](https://tariffrefundguides.com/guides): 14 long-form guides on IEEPA basics, process, and strategy

## Key Guides

- [What Is IEEPA?](https://tariffrefundguides.com/guides/what-is-ieepa): Plain-English explanation of the International Emergency Economic Powers Act
- [IEEPA Tariff Codes](https://tariffrefundguides.com/guides/ieepa-tariff-codes): HTS Chapter 99 codes (9903.01.xx) that identify refundable IEEPA duties
- [IEEPA Tariffs by Country](https://tariffrefundguides.com/guides/ieepa-tariffs-by-country): All rates by country with effective dates
- [Supreme Court Ruling](https://tariffrefundguides.com/guides/ieepa-tariffs-supreme-court): V.O.S. Selections Inc. v. United States — the 6-3 decision explained
- [Section 122 vs IEEPA](https://tariffrefundguides.com/guides/section-122-replacing-ieepa): The 10% replacement tariff that is NOT refundable
- [DIY vs. Recovery Partner](https://tariffrefundguides.com/guides/diy-vs-expert-help): When to file yourself vs. use a vetted recovery partner
- [ACE Portal Setup](https://tariffrefundguides.com/guides/ace-portal-setup): Step-by-step guide to setting up the ACE portal for CAPE filing

## Important Disclaimers

This site is for informational purposes only. It is not legal, tax, financial, or customs advice. Tariff Refund Guides is not a customs broker, law firm, or licensed professional. All calculator outputs are estimates — actual CBP refunds are calculated per-entry from exact duties paid. The "Claim My Refund" link on the calculator connects users with a vetted recovery partner; Tariff Refund Guides may receive a referral fee (FTC affiliate disclosure applies). Consult a licensed customs broker or trade attorney before filing.

## About

Tariff Refund Guides is an independent informational resource. Contact: updates@em.tariffrefundguides.com
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