IEEPA tariff refund estimator
The Supreme Court ruled the 2025 IEEPA tariffs unlawful, and CBP is refunding them through the CAPE tool in ACE. Pick the country of origin, enter your entries, and see how much IEEPA duty you paid by period.
| Measure | Value | Rate | IEEPA duty | Legal basis |
|---|---|---|---|---|
Fentanyl and border duty In effect Mar 4, 2025 to Nov 9, 2025 | $50,000.00 | 20% | $10,000.00 | 9903.01.20 + 9903.01.24, EO 14228 |
Reciprocal tariff In effect May 14, 2025 to Feb 23, 2026 | $50,000.00 | 10% | $5,000.00 | 9903.01.25, EO 14298, EO 14358 |
Rates reviewed Oct 22, 2026. Estimate of principal only: it does not include interest, and does not check product exclusions. Not legal advice.
Who can claim
Only the importer of record, or the licensed customs broker that filed the entries, can claim an IEEPA refund through CAPE. If a supplier or seller acted as importer of record, the refund goes to them, not to you; check your contract or ask them directly.
How CAPE works
- 1Get ACE Portal access
The importer of record or the licensed broker that filed the entries needs an ACE Portal account. Claims are not filed through ABI, and attorneys cannot file on an importer's behalf.
- 2Enroll for ACH refunds
Add refund bank details in the Importer sub-account. Every IEEPA refund is paid by ACH, and refunds are held until bank details are on file. A CBP Form 4811 sends the refund to a designated notify party.
- 3Find your entries with the ES-003 report
Run the Entry Summary Line Tariff Details report (ES-003) with the IEEPA tariff indicator and the liquidation date field. It lists the lines where IEEPA duties were assessed.
- 4Check the deadline for each entry
CAPE accepts unliquidated entries and entries within 80 days of liquidation. For an entry liquidated longer ago, file a protest within 180 days of liquidation to keep the claim.
- 5Upload a CAPE declaration
Upload a CSV of entry numbers, up to 9,999 per declaration. Accepted declarations get a claim number. A declaration cannot be amended, and an entry can appear on only one accepted declaration.
- 6Track the refund
CBP removes the IEEPA duties and liquidates or reliquidates the entry. Track claims in ES-022 and payments in REV-603. REV-613 shows rejected ACH refunds. CBP says refunds generally issue 60 to 90 days after acceptance.
CAPE opened on April 20, 2026 for unliquidated entries and entries within 80 days of liquidation. Since June 29, 2026 it also accepts entries flagged for reconciliation where no reconciliation entry is on file yet. CBP says warehouse, drawback, reconciliation, open protest and finally liquidated entries will be handled in later phases or not at all, so do not wait on deadlines you control.
What is not refundable
- Section 232 duties on steel, aluminum, copper, autos and parts, lumber and other goods.
- Section 301 duties on goods of China.
- Section 122 duties charged from February 24, 2026.
- Normal MFN duty, antidumping and countervailing duties, MPF and HMF.
Goods subject to Section 232 were generally not charged the reciprocal tariff in the first place, and many products were excluded (Annex II goods, informational materials, donations, some farm goods from November 13, 2025). The estimator does not check these, so use the IEEPA lines on your entry summaries or the ES-003 report for exact amounts.
Rate timeline used
Frequently asked questions
Can I get a refund of the IEEPA tariffs I paid?
Yes, in most cases. In February 2026 the Supreme Court held that IEEPA does not authorize these tariffs, and CBP stopped collecting them for entries from February 24, 2026. The importer of record, or the customs broker that filed the entries, can claim the IEEPA duties back. CBP pays the refund with interest.
How do I file an IEEPA refund claim in CAPE?
Log in to the ACE Portal, add refund bank details for ACH in the Importer account, run the ES-003 report to find entries with IEEPA duties, then upload a CSV file of entry numbers to CAPE. CBP removes the IEEPA duties, liquidates or reliquidates the entries and pays the refund by ACH.
What is the deadline to claim an IEEPA tariff refund?
CAPE accepts unliquidated entries and entries within 80 days of liquidation. Once an entry is liquidated, the general deadline to protest is 180 days from liquidation. Entries that are finally liquidated without a protest are not refunded through CAPE at this time, so check liquidation dates early.
Are Section 232 and Section 301 tariffs refunded too?
No. The ruling covers only duties imposed under IEEPA, reported under HTS headings 9903.01 and 9903.02. Section 232 duties on steel, aluminum, autos and other goods, Section 301 duties on Chinese goods, Section 122 duties from February 24, 2026, and normal MFN duty are not refundable under it.
Know the duty before the next shipment
Classify a product to its 10-digit HTS code and see the duty for your shipment, with Section 232 and Section 301 measures flagged for review.