From February 1, 2025 through February 24, 2026, Canada-origin goods faced IEEPA "fentanyl and border" tariffs — 25% on non-USMCA-compliant goods (rising to 35% on August 1, 2025), 10% on energy products, and a USMCA-compliant exemption from March 7, 2025 onward. The Supreme Court ruled those duties unlawful. Whether you're a U.S. importer sourcing from Ontario, British Columbia, Quebec, or elsewhere in Canada — including French-Canadian and Quebec-based exporters — duties paid during that period remain refundable through CBP's CAPE system.
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The Supreme Court’s February 20, 2026 ruling in Learning Resources v. Trump held that IEEPA tariffs were unlawful, opening $166 billion+ in refunds across 53 million entry summaries and 330,000+ importers of record. U.S. importers of Canada-origin goods — whether sourcing from Quebec, Ontario, British Columbia, or anywhere else in Canada — are among the eligible. CBP’s CAPE system is actively processing refunds through Phase 1 and Phase 2 — as of its most recent public status update (August 21, 2026), $132.5 billion has been accepted into CAPE and $106.6 billion sent to Treasury for disbursement. Phase 3, covering finally liquidated entries, remains undeployed, with no new deployment date announced.
Canadian softwood lumber, wood products, and paper goods — long a focus of U.S.-Canada trade friction — paid IEEPA duties on non-USMCA-qualifying shipments during the eligible period, alongside pre-existing softwood lumber duties.
Canadian crude oil, natural gas, and potash imports were carved out at the lower 10% IEEPA rate rather than the 25%–35% general rate, but still paid duties that are refundable for the eligible period.
Ontario and Quebec automotive and auto-parts manufacturers shipping non-USMCA-qualifying content into the U.S. faced IEEPA duties stacking on existing Section 232 automotive tariffs.
Canadian agricultural products, processed foods, and beverages — including Quebec-origin goods from French-Canadian producers — paid IEEPA duties on entries that did not qualify for the USMCA exemption.
CBP is processing IEEPA refunds in three phases. Your eligibility depends on your entry liquidation status and whether a Type 09 reconciliation entry has been filed.
Entries not yet liquidated, or liquidated within 80 days of your CAPE Declaration filing date. Open since April 20, 2026. Applies to all origins including Canada.
Entry Types 01, 02, 06 flagged for reconciliation with no Type 09 filed. Open since June 29, 2026. File CAPE Declaration before Type 09 — sequence matters.
Entries liquidated more than 80 days ago. CBP confirmed August 25, 2026 that Phase 3 remains undeployed, with no new deployment date given. A July 17, 2026 CIT order opened case-linked reliquidation for the roughly 3,700 companies that already had cases on the docket — not a public portal.
From eligibility screening to CAPE Declaration delivery — TariffIQ™ handles the analysis, we prep the filing, your licensed broker submits in ACE.
Submit your import profile at tariffbureau.com/assessment. TariffIQ™ screens your Canada-origin entries, HTS codes, USMCA-origin status, and liquidation status against CAPE Phase 1, 2, and 3 eligibility criteria. No obligation.
We build a CFO-ready financial model of your recoverable Canada-origin IEEPA duties plus statutory interest under 19 U.S.C. § 1505. You see your recovery estimate before signing anything.
We build your CAPE Declaration CSV, validate Chapter 99 HTS codes on your Canada-origin entries, check ACH enrollment status in ACE, and verify filing sequence. Your licensed customs broker submits in ACE.
No recovery, no fee. We take a percentage of the refund when CBP pays. If you don’t recover, you owe nothing. The Form 4811 designee model means your ACH refund can flow directly through our account for disbursement.
The Tariff Bureau serves U.S. importers of Canada-origin goods remotely through our digital engagement platform — including importers sourcing from Quebec and French-Canadian suppliers. No office visit required. Submit your free assessment at tariffbureau.com/assessment and receive a TariffIQ™ eligibility report within minutes. For direct assistance, reach us at (404) 882-5839 or [email protected], Monday through Friday, 9 AM – 6 PM Eastern.
With CAPE Phase 3 still undeployed and statutory interest continuing to accrue under 19 U.S.C. § 1505 on unpaid IEEPA balances, every week before you file affects your total recovery. The earlier your CAPE Declaration is filed and validated, the more interest you collect.
TariffIQ™ identifies your exact CAPE phase position, your refund estimate, and your next step. Free assessment, no obligation, no recovery no fee.
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