Canada IEEPA Tariff Refund Recovery
Energy, lumber, steel, aluminum, and CUSMA-qualifying goods from Canada were hit with IEEPA tariffs of 25%. A federal court ordered those duties refunded. CAPE Phase 3 is live — file your claim now.
Canada is the United States’ largest single trading partner. The IEEPA tariff orders applied a 25% rate to most Canadian goods (10% on energy products), creating an immediate conflict with CUSMA (the Canada-United States-Mexico Agreement, successor to NAFTA). Courts ruled the tariffs unlawful, and CBP is now disbursing refunds through CAPE.
Importers of Canadian energy, lumber, steel, agricultural products, and manufactured goods are among those with the largest refund exposure. CAPE Phase 3, which opened October 6, 2026, extends eligibility to finally liquidated entries — the most significant expansion yet for Canadian goods importers.
Energy products from Canada were assessed at 10% IEEPA (vs. 25% for most goods). This creates a separate audit track — we identify all HTS Chapter 27 entries and calculate the energy-rate refund separately from the standard 25% pool.
Canadian goods claiming CUSMA preference had zero MFN duty, then were assessed IEEPA on top. The IEEPA component is fully refundable. We verify CUSMA certificates of origin and flag any entries where the preference claim may need to be corrected before filing.
Canadian softwood lumber had existing countervailing and antidumping duties before IEEPA was imposed. Refund calculations must isolate the IEEPA component from CVD/AD duties, which are not covered by the refund order.
We pull all Canadian-origin entry summaries and separate them into energy-rate entries (Chapter 27) and standard-rate entries. Each category follows a different CAPE calculation pathway.
For entries covered by existing antidumping or countervailing duty orders — particularly softwood lumber — we segregate the IEEPA component from the pre-existing AD/CVD amounts. Only the IEEPA increment is claimable under the refund order.
All filings are coordinated with or executed through a licensed customs broker in accordance with 19 C.F.R. Part 111. We manage the complete CAPE submission and all CBP correspondence through final disbursement.
Advisory only — not legal advice. Customs brokerage services are coordinated with or executed through a licensed customs broker in accordance with 19 C.F.R. Part 111. The Tariff Bureau LLC is not itself a licensed customs broker. Governing law: Georgia. Arbitration: Fulton County, GA.
IEEPA tariffs on Canadian goods have been ordered refunded. CAPE Phase 3 is now live — act before CBP processing windows close.
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