IEEPA Tariff Refund Recovery
Everything you need to know about recovering IEEPA duties — from court orders to CBP filing to receiving your refund check.
In 2025, the executive branch imposed sweeping emergency tariffs under IEEPA authority on goods from over 50 countries. Importers challenged the statutory basis of these duties in the U.S. Court of International Trade. On June 9, 2026, Judge Eaton presided over a critical hearing in which CBP Commissioner Rodney Scott failed to appear — a development widely interpreted as institutional non-compliance with the court's refund order.
The CIT issued a universal injunction requiring CBP to refund all unlawfully collected IEEPA duties. The DOJ appealed to the Federal Circuit on two tracks simultaneously, but the underlying refund right has not been stayed. Importers should file now rather than wait for the appeals process.
U.S. companies that were the importer of record on IEEPA-affected entries. You paid the duty; you are entitled to the refund.
If your foreign supplier shipped Delivered Duty Paid and embedded IEEPA costs in the price, you may have a contractual recovery claim against the supplier.
Tariff refund receivables may represent material collateral value. Lenders should audit borrowers' import histories for undisclosed IEEPA exposure.
Pull all entry summaries from 2025–2026 covering IEEPA-affected HTS codes. Identify duty payments on each entry.
Calculate total recoverable duties by entry, net of any previously refunded amounts or protest resolutions.
Compile commercial invoices, entry summaries, bills of lading, and proof of duty payment for each claim entry.
File complete claim packages through CBP's CAPE portal. Each entry requires a separate submission record.
CBP reviews submissions and issues refunds via ACH to the designated importer bank account within 60–90 days of a complete filing.
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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