What Is the IEEPA Tariff Refund and How Do I Get My Money Back?
If your business imported goods into the United States between February 2025 and February 2026, you may be owed a significant refund from the federal government — and you may not even know it.
On February 20, 2026, the United States Supreme Court ruled 6-3 that President Trump’s tariffs imposed under the International Emergency Economic Powers Act were unconstitutional. The Court held that the President did not have the authority to impose tariffs under this law, and that tariff authority belongs exclusively to Congress.
The result: every dollar collected from importers under IEEPA tariffs is now owed back, plus interest. The total refund pool is approximately $166 billion, affecting more than 330,000 importers nationwide.
Which Tariffs Are Covered?
The ruling covers all tariffs imposed under IEEPA, including the so-called ‘reciprocal’ tariffs that took effect in April 2025, the China and fentanyl-related tariffs imposed in February 2025, and the Canada and Mexico tariffs. These tariffs applied to virtually every product imported from nearly every country in the world — not just China. If you imported goods from Vietnam, Taiwan, South Korea, the European Union, Japan, India, Thailand, or almost any other country, and you paid an IEEPA tariff, you are likely eligible for a refund.
Importantly, tariffs imposed under other laws are NOT eligible for refund. Section 232 tariffs on steel and aluminum, Section 301 tariffs on certain Chinese goods, and the new Section 122 replacement tariff remain in effect and are not affected by the Supreme Court’s ruling.
How Do I File for a Refund?
The U.S. Customs and Border Protection launched the CAPE portal on April 20, 2026. CAPE stands for Consolidated Administration and Processing of Entries. This is the only way to file for an IEEPA tariff refund.
To file, you or your customs broker must upload a CSV file listing the entry numbers for which IEEPA tariffs were paid. The file is submitted through the ACE Secure Data Portal. Only the Importer of Record or their authorized customs broker can file.
Once your declaration is accepted, CBP removes the IEEPA tariff codes, recalculates the duties owed, and issues a refund via electronic payment. Valid refunds are generally issued within 60 to 90 days.
Why You Should Act Now
Refunds are not automatic. You must file a CAPE declaration to receive your money. The portal is processing claims in the order received, and the government has indicated that the process could take months to fully implement.
Additionally, CAPE declarations cannot be amended once accepted. If you make an error in your entry numbers or formatting, you cannot fix it — you must submit a new declaration with the corrected entries. Errors can delay your refund by months.
The average small-business importer paid approximately $306,000 in IEEPA tariffs. That is money that belongs to you, sitting in the government’s accounts, earning interest that will be paid to you when you file.
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.