IEEPA Tariff Refund Recovery
Two legal mechanisms exist for IEEPA duty recovery. The right choice depends on your entry timeline, duty amount, and the state of the appellate proceedings.
U.S. importers seeking to recover IEEPA duties have two procedural options: filing a formal protest under 19 U.S.C. § 1514, or submitting a direct refund claim through CBP's CAPE portal pursuant to the CIT injunction. The right choice depends on several factors specific to your situation.
A customs protest is the standard mechanism for challenging CBP duty assessments. Protests must be filed within 180 days of liquidation of the entry. For IEEPA duties assessed during 2025–2026, protest deadlines are running now — importers who fail to file timely protests on unliquidated entries risk losing the protest avenue entirely.
Preserves rights independent of the injunction. Effective even if the appellate court reverses the CIT. Applies to all entry types including bonded warehouse and FTZ withdrawals.
Must be filed within 180 days of liquidation. Requires detailed legal grounds. Can be appealed to CIT if denied.
The CAPE portal claim is a direct refund mechanism created by the CIT injunction. It does not require the normal protest procedures and is available for entries regardless of liquidation status under the injunction's terms.
Faster processing timeline. No 180-day limitation (under current injunction terms). Direct ACH disbursement mechanism established.
Dependent on the injunction remaining in effect. If the Federal Circuit stays or reverses the injunction, CAPE claims may be suspended.
File both. Where timely protest rights exist, preserve them. Simultaneously file the CAPE portal claim for the fastest potential recovery. The two mechanisms are not mutually exclusive, and a dual-track approach provides the maximum protection regardless of how the appellate proceedings resolve. Our TariffIQ™ platform supports both filing types.
U.S. importers paid billions in IEEPA tariffs that a federal court has ordered refunded. Time-sensitive — act before CBP processing windows close.
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