Direct Answer
To get an IEEPA tariff refund, confirm you are the Importer of Record on CBP Form 7501, enroll a U.S. bank account for ACH in the ACE Secure Data Portal, identify your IEEPA Chapter 99 HTS codes, prepare a CAPE Declaration CSV file, and submit it through the CAPE tab in ACE. Refunds include duties plus statutory interest.
The Supreme Court’s February 20, 2026 ruling in Learning Resources v. Trump opened $166 billion in IEEPA refunds for 330,000 importers of record across 53 million entry summaries. As of June 29, 2026, $71.06 billion has been certified and sent to Treasury through CBP’s CAPE system, with statutory interest accruing at approximately $650 million per month under 19 U.S.C. § 1505.
How to Get an IEEPA Tariff Refund — 2026 Guide
How do I get an IEEPA tariff refund?
Step 1
Confirm You Are the Importer of Record
Check your CBP Form 7501 entry summaries. The Importer of Record (IOR) is the only party entitled to file a CAPE Declaration and receive the refund. If your licensed customs broker filed entries on your behalf, contact them for copies of Form 7501. Your company name must appear in the IOR field.
Step 2
Verify Your ACE Account Is Active
Log into the ACE Secure Data Portal at cbp.gov. If you have not logged in for 45 days or more, your account may require reactivation. Foreign importers of record without ACE accounts must authorize their U.S. licensed customs broker to file on their behalf under a valid Power of Attorney.
Step 3
Enroll ACH Banking Information in ACE
Navigate to your ACE account banking section and enroll a U.S. bank account for ACH refund receipt. CBP requires a U.S. bank account — foreign bank accounts cannot receive ACH payments. As of June 29, 2026, 8,384 certified refunds are stuck at Treasury solely because the importer never completed this step.
Step 4
Identify Your IEEPA HTS Chapter 99 Codes
Run the Entry Summary Detail Report (ES-003) in ACE. Filter the HTSUS column for codes beginning with 9903.01 or 9903.02 — these are the IEEPA-specific codes on your entry summaries. Each row with one of these codes represents an entry line where you paid an IEEPA duty. The duty amount on those lines is your refund exposure.
Step 5
Determine Your CAPE Phase Eligibility
Phase 1 covers unliquidated entries and entries liquidated within 80 days of your Declaration filing date. Phase 2 covers reconciliation-flagged entries (Types 01, 02, 06) with no Type 09 filed. Phase 3 (late July 2026) covers finally liquidated entries for CIT plaintiffs only. Confirm which phase applies to each entry before filing.
Step 6
Prepare Your CAPE Declaration CSV
Download the CAPE Declaration upload template from the CAPE tab in ACE. It is a single-column CSV with 'Entry Number' in Row 1 and your entry numbers in subsequent rows. Each Declaration is limited to 9,999 entries. Verify all entries have qualifying Chapter 99 codes, no duplicates, and correct entry types for the active phase.
Step 7
Submit the CAPE Declaration in ACE
Upload your validated CSV through the CAPE tab. ACE performs two sequential validations: file-level (rejects the whole file if it fails) and entry-level (rejects individual entries while processing others). Download the Validation Result File to identify any rejections. Accepted entries are reliquidated and queued for Treasury ACH disbursement.
Step 8
Monitor Status and Await ACH Payment
Check your CAPE Claim Status in ACE for validation results, approved refund amounts, and disbursement status. Treasury ACH payments typically arrive 60–90 days after a validated Declaration. If payment is delayed, confirm your ACH information is current in ACE.
Common Questions
Frequently Asked Questions
Who can file a CAPE Declaration?
Only the Importer of Record named on CBP Form 7501, or the licensed customs broker who filed the original entry summaries under a valid Power of Attorney, can submit a CAPE Declaration in ACE.
How long does the IEEPA refund process take?
The typical timeline from a validated CAPE Declaration to Treasury ACH disbursement is 60–90 days. Filing earlier captures more statutory interest under 19 U.S.C. § 1505.
Can I file a CAPE Declaration myself?
Yes, if you are the IOR and have an active ACE account. Most importers use their licensed customs broker, who already has ACE access and entry history. The Tariff Bureau prepares the CAPE Declaration CSV and delivers it to your broker for submission.
What if my entries are finally liquidated?
Finally liquidated entries (more than 80 days past liquidation) are targeted for CAPE Phase 3 in late July 2026 — but under DOJ's current position, only importers who filed individual CIT lawsuits qualify. Consult trade counsel immediately if you have significant finally liquidated entry exposure.
⚠️
Note: CAPE Declarations cannot be amended once accepted. Prepare carefully and pre-validate all entries before submission. The Tariff Bureau performs this pre-validation through TariffIQ™ and delivers a ready-to-file CSV to your broker.
Free • No Obligation • 3 Minutes
Find Out Where Your Entries Stand
TariffIQ™ identifies your CAPE phase, refund estimate, and next step. Free. No obligation. No recovery, no fee.
Mon–Fri 9am–6pm ET • [email protected]
Informational only. Not legal, tax, or financial advice. The Tariff Bureau LLC is not a law firm, is not a licensed customs broker, and is not affiliated with CBP or any U.S. government agency. The IEEPA statute of limitations accrual date remains legally unsettled. Consult qualified trade counsel for your specific situation.