IEEPA tariff refunds: how to claim in 2026
On February 20, 2026 the Supreme Court struck down the IEEPA tariffs (V.O.S. Selections, 6-3). If your company paid those duties, you may be owed a refund — but the window is closing and the process has specific deadlines. Here is the plain-English version.
If you do nothing else
- CBP protest deadline: 180 days from liquidation of each entry. This is a hard deadline CBP cannot extend.
- CIT suit deadline: file before the end of January 2027 to preserve rights on liquidated entries.
- Document now: gather entry summaries (CBP 7501), proof of payment, and broker records. Missing docs are the top reason claims stall.
- Appeals pending: the government could still seek to delay refunds. Filing preserves your rights either way.
What happened: IEEPA tariffs struck down
The administration imposed broad reciprocal and fentanyl-related tariffs under the International Emergency Economic Powers Act (IEEPA), beginning with Executive Order 14257 on April 2, 2025 targeting Canada, Mexico, and China, and later expanding to other partners. Importers paid these duties at the border throughout 2025 and into early 2026.
On February 20, 2026, the Supreme Court ruled 6-3 in the consolidated cases Trump v. V.O.S. Selections and Learning Resources, Inc. that IEEPA did not authorize these tariffs. The Court of International Trade then issued a nationwide refund order. The refund process is now underway — but it is not automatic, and the appeals create uncertainty about timing.
Three ways to claim a refund
| Path | Deadline | Best for |
|---|---|---|
| CBP protest | 180 days from liquidation | Recent, unliquidated or recently-liquidated entries |
| CAPE system | Per court-ordered phases | Bulk claims under the nationwide refund order |
| CIT lawsuit | By end of January 2027 | Liquidated entries; preserving rights through appeals |
Many importers pursue more than one path — e.g., file a protest now and a CIT suit to backstop liquidated entries. A trade attorney can map the right combination for your entries.
The CAPE refund system
Following the CIT's nationwide refund order, CBP stood up the CAPE process to administer IEEPA refund claims. Phase 1 covers the initial batch of filings. Through CAPE, importers (or their assignees) submit entry-level data and supporting documentation for the duties paid. The system is being refined as the appeals proceed, so check CBP guidance for the current phase and filing requirements.
A common pitfall in the early filing surge: claims from parties who were not the Importer of Record on the entries. If your company used a broker or third party as importer of record, there are specific procedures to establish your entitlement before filing. Get this right up front — incorrect filer status sinks claims.
Gather your documentation
Whether you file a protest, use CAPE, or sue at the CIT, you will need a consistent set of records. Start assembling now:
- ✓ Commercial invoices for each affected entry
- ✓ CBP entry summaries (Form 7501) showing IEEPA duty collected
- ✓ Proof of payment / cancelled checks or ACH records
- ✓ Customs broker records and entry filings
- ✓ Any CBP correspondence about the IEEPA tariffs on your entries
- ✓ Liquidation status for each entry (protest deadline runs from here)
Engage your customs broker or trade counsel early — they can pull entry data you may not hold directly and confirm liquidation dates, which determine your 180-day protest window.
The risk: appeals could delay everything
The government's window to appeal the CIT's nationwide refund order ran into early June 2026. A successful appeal could stay the refund process and significantly delay payments — or narrow who qualifies. This uncertainty is exactly why attorneys recommend filing protests and CIT suits to preserve rights, rather than waiting for the CAPE process to run its course. A filed claim survives an appeal; a wait-and-see approach may not.
Know which entries paid IEEPA duties
If you are reconstructing what you paid, CVDar can help you look up the HTS codes and duty structure behind each shipment. For the refund filing itself, work with a licensed customs broker or trade attorney.
Look up an HTS code →Common questions
Who is eligible for an IEEPA tariff refund?
Importers who paid the IEEPA reciprocal or fentanyl tariffs — imposed under Executive Order 14257 on Canada, Mexico, and China, and later expanded — before the Supreme Court's February 20, 2026 ruling in V.O.S. Selections / Learning Resources. Eligibility turns on whether you were the Importer of Record on entries where IEEPA duties were collected, and whether you file within the applicable deadline. Even if your entries have liquidated, you can preserve refund rights by filing a protest or suit.
What is the deadline to claim an IEEPA refund?
There are two main paths with different clocks. A CBP protest must be filed within 180 days of liquidation — this is a hard statutory deadline CBP has no discretion to extend. Alternatively, a suit at the Court of International Trade must generally be filed before the end of January 2027 under the relevant limitations period. Do not wait until the last day; the CIT and trade counsel have urged filing well before the deadline given documentation lead times.
What is the CAPE system for IEEPA refunds?
CAPE is the CBP-administered process (under the court's nationwide refund order) for submitting IEEPA refund claims. Phase 1 covers the initial batch of filings. Importers submit entry data, proof of payment, and supporting documentation through the system. If you were not the Importer of Record on certain entries, there are specific procedures for claims purchasers and assignees. The process is still being refined as the appeals play out.
What documentation do I need for an IEEPA refund claim?
Expect to provide: commercial invoices, CBP entry summaries (CBP Form 7501), proof of duty payment, customs broker records, and any correspondence with CBP regarding the IEEPA tariffs. Proper documentation speeds processing and reduces the risk of denial on technical grounds. Engage your customs broker or trade counsel early to assemble the package — missing or incomplete records are the most common reason claims stall.
Can the refund process be delayed or reversed?
Yes. The government's deadline to appeal the CIT's nationwide refund order ran into early June 2026, and a successful appeal could stay the refund process and significantly delay or reduce payments. This is why trade attorneys recommend filing a protest or CIT suit to preserve your rights even on already-liquidated entries — it keeps your claim alive regardless of how the appeals resolve.
Should I sell my IEEPA refund claim or borrow against it?
Some lenders and claims purchasers are offering advances or purchases of IEEPA refund claims. This can provide liquidity, but the terms vary widely and the ultimate refund amount and timing remain uncertain given the pending appeals. If you are considering monetizing a claim, have trade counsel review the assignment and confirm it preserves your underlying rights. CVDar cannot advise on this — consult a qualified attorney.