Paid IEEPA tariffs? Here's how the refund process works.
In February 2026 the Supreme Court ruled the IEEPA tariffs unlawful. Customs is now paying that money back with interest, but it isn't automatic. This hub explains who qualifies, what to file, and when to expect your money.
What you need to know
What happened
On February 20, 2026, the Supreme Court ruled that IEEPA doesn't give the President power to set tariffs. Customs stopped collecting them on February 24.
Who gets the money
The importer of record, meaning the company named on the customs entry. If a supplier or forwarder was listed instead, the refund goes to them.
How you ask for it
You, or the customs broker who filed your entries, upload a list of entry numbers to CBP's online portal. That's called a CAPE Declaration.
When it shows up
CBP estimates 60 to 90 days after it accepts your request. Refunds come by direct deposit, with interest.
Four steps to get your refund moving
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1
Get into ACE
Set up your ACE Portal account.CBP's online system for customs.
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2
Add your bank info
Sign up for refund direct deposit.It's separate from how you pay duties.
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3
Pull your entry list
List every entry with IEEPA duties.ACE reports or your broker can help.
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4
Submit to CAPE
Upload the list in ACE.You'll get a claim number to track it.
Things that trip people up
These come up again and again. Getting them right early can save you weeks.
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Refunds aren't automatic.
Even if you qualify, nothing moves until a CAPE Declaration is filed and accepted.
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Don't file a Post Summary Correction for this.
CBP has said CAPE is the way to claim IEEPA refunds, not PSCs.
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Only IEEPA duties come back.
Your regular duty rate, Section 301, Section 232, and antidumping duties aren't part of this refund.
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Only you or your filing broker can submit.
A broker can file CAPE Declarations only for entries they filed for you. If we filed your original entries, our customs team may be able to submit an eligible CAPE Declaration for you.
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Missing bank info stalls everything.
In September, CBP reported about $1.3 billion in approved refunds on hold because importers hadn't added refund bank details.
Not sure you've got everything you need?
Get Help Gathering Your InfoRequest a reviewGo deeper on any topic
Readiness Review
Talk with our team about your situation and what comes next.
Request a review →Readiness Checklist
A short list of what to gather before you file.
Download it →Key Dates
Every phase, court date, and cutoff in one timeline.
View the dates →CAPE and ACE
How CBP's refund system works, step by step.
See how it works →Entry Status
Unliquidated, liquidated, finally liquidated. What each one means for your refund.
Learn the difference →Broker Questions
A worksheet to bring to your next conversation.
Get the worksheet →Refund FAQ
Straight answers to the questions we hear most.
Read the FAQ →Glossary
Customs terms put into everyday language.
Look up a term →Latest updates
Phase 3 opened for importers with their own court case, covering finally liquidated entries the court has ordered CBP to reopen.
CBP told the court that about $134.7 billion in refunds has been accepted into CAPE, with about $122 billion sent to the Treasury for payment. Phase 3 confirmed for October 6.
The Court of International Trade cleared the way for refunds on finally liquidated entries, for importers who filed their own case.
Phase 2 opened for entries flagged for reconciliation.
Phase 1 opened. CBP started accepting CAPE Declarations.
Not sure where your entries stand?
Send us what you have. We'll look over your entries, help you figure out which phase applies, and walk you through next steps.