Tariff Recovery Services | IEEPA Tariff Refund Services

Which Tariffs Qualify for a Refund? IEEPA vs Section 232 vs Section 301

The Supreme Court struck down IEEPA tariffs — but that does not mean every tariff your business paid is eligible for a refund. Understanding which tariffs qualify and which do not is essential before you file a CAPE declaration.

IEEPA Tariffs — ELIGIBLE for Refund

The International Emergency Economic Powers Act tariffs are the ones the Supreme Court ruled unconstitutional. These include the ‘reciprocal’ tariffs imposed on nearly every country in the world starting April 5, 2025, with rates ranging from 10% to 46% depending on the country. They also include the tariffs imposed on China, Canada, and Mexico beginning in February 2025, which were justified by the administration as a response to fentanyl trafficking.

Despite the ‘fentanyl’ label, these tariffs applied to all products from those countries — not just drugs or drug-related goods. Electronics, auto parts, furniture, food, clothing, lumber, and virtually every other product category were subject to these tariffs.

Every dollar paid under these IEEPA tariffs is now eligible for refund, plus interest at the statutory rate of 6-7% compounded daily.

Section 232 Tariffs — NOT Eligible for Refund

Section 232 of the Trade Expansion Act of 1962 authorizes the President to impose tariffs on grounds of national security. The 25% tariff on steel imports and the 10% tariff on aluminum imports were imposed under Section 232 and remain in effect. These tariffs were not part of the Supreme Court’s ruling and are not eligible for refund through the CAPE portal.

Section 301 Tariffs — NOT Eligible for Refund

Section 301 of the Trade Act of 1974 authorizes tariffs in response to unfair trade practices by foreign governments. The tariffs on certain Chinese goods — covering electronics, machinery, and other products — imposed under Section 301 remain in effect. These are separate from the IEEPA tariffs on China and are not eligible for refund.

This is where confusion often arises: a product imported from China may have been subject to both Section 301 tariffs AND IEEPA tariffs. Only the IEEPA portion is refundable. The Section 301 tariffs remain. Your customs broker can identify which tariff codes apply to each entry.

Section 122 Tariff — NOT Eligible for Refund

After the Supreme Court struck down IEEPA tariffs, President Trump imposed a new 10% tariff on all imports under Section 122 of the Trade Act of 1974. This replacement tariff is legally distinct from the IEEPA tariffs and is not covered by the Supreme Court’s ruling. However, Section 122 limits the President to a 15% tariff for a maximum of 150 days without Congressional approval, so this tariff is temporary and already facing legal challenges of its own.

How to Tell Which Tariffs You Paid

Your customs broker maintains records of every entry filed with CBP, including the Harmonized Tariff Schedule codes applied to each entry. IEEPA tariffs are identified by specific HTS Chapter 99 codes. Your broker can pull a report showing exactly which entries had IEEPA codes and which had Section 232, 301, or 122 codes. This is the first step in determining your refund eligibility.

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.