Direct Answer
Amazon sellers who imported goods directly and are the Importer of Record on CBP Form 7501 are eligible for IEEPA tariff refunds through CAPE. If you bought goods DDP from a supplier who paid duties, your supplier may be the IOR and eligible instead. Check your entry summaries to confirm who the IOR is before filing.
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. Per CBP’s August 25, 2026 filing (data as of August 21, 2026), $132.5 billion has been accepted for CAPE processing and $106.6 billion sent to Treasury for disbursement, with statutory interest continuing to accrue under 19 U.S.C. § 1505 on unpaid balances.
IEEPA Refunds for Amazon Sellers & E-Commerce Importers
Can Amazon sellers get IEEPA tariff refunds?
Step 1
Confirm You Are the Importer of Record
Amazon sellers who import directly from manufacturers in China, Vietnam, Taiwan, or other IEEPA-affected countries and have their company name as the Importer of Record on CBP Form 7501 are eligible. If you purchased goods DDP (supplier paid duties), your supplier may be the IOR — contact them about the refund claim. If you used Amazon's Global Logistics and Amazon is the IOR, you are not the eligible party for those shipments.
Step 2
Identify Your Entry Summaries
Contact the licensed customs broker who filed your entries at the U.S. border. Every imported shipment generates a CBP Form 7501 entry summary — your broker has these on file. Ask your broker to pull all entry summaries from March 2025 through February 24, 2026 and identify which entries have IEEPA Chapter 99 HTS codes (9903.01.xx or 9903.02.xx).
Step 3
Understand Your Entry Liquidation Status
E-commerce entries are typically lower value and often liquidate faster than high-value commercial entries. Many Amazon seller entries from early 2025 may already be finally liquidated — more than 80 days past the liquidation date. These fall under CAPE Phase 3, which under DOJ's current position requires a CIT lawsuit to qualify. Entries from late 2025 that are still unliquidated or within 80 days qualify for Phase 1.
Step 4
Work With Your Customs Broker
Most Amazon sellers use a customs broker or freight forwarder who also handles customs filing. That broker is the party who can file your CAPE Declaration in ACE. Provide them with authorization and ask them to: check your ACE account ACH enrollment, pull your entry summary list filtered for IEEPA Chapter 99 codes, and prepare a CAPE Declaration for your Phase 1 and Phase 2 eligible entries.
Step 5
Consider Whether Refund Size Justifies Engagement
Amazon seller IEEPA duty exposure varies widely. High-volume sellers importing China-origin goods with $500,000+ in annual import value may have significant IEEPA duty exposure — well worth pursuing. Lower-volume sellers with under $50,000 in annual imports may have modest duty exposure where the administrative burden of CAPE filing exceeds the expected refund. Run your entry data through tariffbureau.com/assessment for a free estimate.
Common Questions
Frequently Asked Questions
What if my supplier was the IOR, not me?
If your supplier paid duties as the IOR on DDP terms, the refund belongs to them — not you. Review your contract with the supplier: if it includes language assigning duty refund rights to you, you may have a contractual claim, but the supplier must file the CAPE Declaration and receive the CBP refund. This is a contractual matter requiring legal review.
Does Amazon pay IEEPA duties on FBA inventory?
Amazon acts as IOR in some FBA import arrangements. If Amazon is listed as IOR on your Form 7501 for goods imported through their logistics program, Amazon — not you — would be the eligible CAPE filer for those shipments. Contact Amazon Seller Support for information about their IEEPA refund process for seller inventory.
What is the IEEPA rate on China goods for Amazon sellers?
China-origin goods faced an IEEPA rate of up to 30% from March 2025 until a November 10, 2025 reduction cut the sustained rate to 20%, which then applied through February 24, 2026, on top of existing MFN and Section 301 duties. Only the IEEPA portion is refundable through CAPE, at the rate that applied when each entry was made. Section 301 duties remain in effect.
How do I know if my entries are CAPE-eligible?
Submit your import profile at tariffbureau.com/assessment. TariffIQ™ screens your entry history against CAPE phase criteria and gives you a preliminary eligibility determination. Or ask your customs broker to check your ACE entry summaries for IEEPA Chapter 99 HTS codes and liquidation status.
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Note: Amazon sellers using Fulfillment by Amazon (FBA) who imported goods through Amazon's Global Logistics program should verify who is listed as Importer of Record on their CBP Form 7501 before assuming they have a refund claim. IOR status — not the seller's identity — determines CAPE eligibility.
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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.