Frequently Asked Questions: IEEPA Tariff Refunds
What tariffs are eligible for a refund?
Only tariffs imposed under the International Emergency Economic Powers Act are eligible. This includes the reciprocal tariffs on nearly every country, the China fentanyl tariffs, and the Canada/Mexico tariffs. Section 232 tariffs on steel and aluminum, Section 301 tariffs on certain Chinese goods, and the new Section 122 replacement tariff are NOT eligible.
Is the refund automatic?
No. You must file a CAPE declaration through the CBP’s ACE Portal listing the entry numbers for which IEEPA tariffs were paid. If you do not file, you will not receive a refund.
Who can file a CAPE declaration?
Only the Importer of Record or the licensed customs broker who filed the original entries can submit a CAPE declaration. Attorneys cannot file directly — we coordinate with your customs broker to ensure the filing is accurate and complete.
How long does it take to get my refund?
CBP has stated that valid refunds will generally be issued within 60 to 90 days after accepting the CAPE declaration. However, entries that require additional compliance review, or entries that are flagged for issues, may take longer.
Do I get interest on my refund?
Yes. Refunds include interest at the statutory rate — currently 7% for individuals and 6% for corporations — compounded daily from the date the duties were deposited.
What if my entries have already been liquidated?
Entries that are unliquidated or were liquidated within the last 80 days qualify for Phase 1 of CAPE. Entries liquidated more than 80 days ago may qualify for later phases or may require litigation at the U.S. Court of International Trade.
Can I file the CAPE declaration myself?
Technically, yes — if you are the Importer of Record and have an ACE Portal account. However, once a declaration is accepted it cannot be amended. Errors in entry numbers, duplicate entries, or inclusion of ineligible entries can result in rejection and delays. We recommend working with experienced counsel to ensure accuracy.
What does it cost to hire Tariff Recovery Services?
We work on a pure contingency basis. You pay nothing upfront — no retainer, no hourly fees, no costs. Our fee is a percentage of what we recover for you. If we do not recover money, you owe us nothing.
I’m a small importer. Is it worth filing?
Absolutely. The average small-business importer paid approximately $306,000 in IEEPA tariffs. Even if your total is lower, the refund plus interest makes filing worthwhile. There is no minimum claim amount.
My company imports from China. Am I eligible?
Yes — but with an important distinction. Products imported from China may have been subject to both IEEPA tariffs and Section 301 tariffs. Only the IEEPA portion is refundable. Your customs broker can identify which tariff codes apply to each entry.
I already have a customs broker. Why do I need an attorney?
Your broker can help with the portal filing itself. But if entries are denied, excluded from Phase 1, or require litigation at the Court of International Trade, you need legal representation. We handle both the filing coordination and the legal side if anything goes wrong. Your broker cannot represent you in court.
What if my CAPE declaration is rejected?
If the entire file is rejected due to formatting errors, you can correct and resubmit. If individual entries are rejected, you can submit those entries in a new CAPE declaration after correcting the issues. However, entries that were accepted on a prior declaration cannot be resubmitted — accepted declarations are final and cannot be amended.
Does this apply to consumer purchases?
No. Refunds go to the Importer of Record — the business that paid the tariffs to CBP. Individual consumers who paid higher prices as a result of tariffs are not eligible to file CAPE declarations. Class-action lawsuits seeking consumer refunds are a separate legal matter.
Don’t leave money on the table. Contact Tariff Recovery Services today for a free evaluation of your refund eligibility. Call (508) 365-9992 or visit TariffRecoveryAttorneys.com.
We work on a contingency basis — you pay nothing unless we recover money for you.