India IEEPA Tariff Refund Recovery
Pharmaceuticals, cut gemstones, textiles, steel, and engineering goods from India were subject to IEEPA tariffs on top of existing GSP exclusions and 232 duties. A federal court ordered those duties refunded. CAPE Phase 3 is live as of October 6, 2026 — file your claim now.
India is a top-five U.S. import source across a remarkably diverse range of product categories: finished and generic pharmaceuticals (Sun Pharma, Dr. Reddy's, Cipla), cut and polished diamonds and gemstones, cotton and synthetic textiles, steel pipe and tube, engineering goods, IT hardware, and refined petroleum products. IEEPA tariffs applied across these categories at the standard rate, and for steel entries they stacked on top of pre-existing Section 232 duties. The Federal Circuit ruling covers the full IEEPA increment.
CAPE Phase 3, live October 6, 2026, covers finally liquidated entries. India's mix of high-volume commodity imports (textiles, gems, steel) and high-value pharma entries creates significant CAPE exposure across multiple HTS chapters.
Some Indian imports were historically eligible for Generalized System of Preferences (GSP) duty-free treatment. When IEEPA was imposed, it applied regardless of GSP eligibility. Entries where both GSP and IEEPA intersect require careful review to correctly calculate the net IEEPA duty refundable through CAPE.
Cut and polished diamond entries frequently involve complex valuation — related-party pricing, memo arrangements, and consignment structures all affect dutiable value. We review the original entry to confirm the IEEPA duty basis and maximize refund recovery on high-value gem shipments.
Indian steel pipe, tube, and structural products subject to Section 232 require duty segregation before CAPE filing. Only the IEEPA increment is refundable. We identify every steel entry with dual-duty exposure and isolate the correct CAPE refund amount.
We compile all Indian-origin entry summaries across pharma, gems, textiles, steel, and engineering goods and calculate IEEPA duty exposure by HTS chapter. Pharmaceutical and gem entries — highest per-entry value — are prioritized for first review.
Entries where GSP and IEEPA intersect are analyzed for net duty paid. Steel entries are segregated for 232/IEEPA overlap. Entries cleared through both reviews are packaged for CAPE Phase 3 submission.
All filings are coordinated with or executed through a licensed customs broker in accordance with 19 C.F.R. Part 111. We prepare the complete CAPE submission package and manage all CBP correspondence through final disbursement.
Advisory only — not legal advice. Customs brokerage services are coordinated with or executed through a licensed customs broker in accordance with 19 C.F.R. Part 111. The Tariff Bureau LLC is not itself a licensed customs broker. Governing law: Georgia. Arbitration: Fulton County, GA.
IEEPA tariffs on Indian goods have been ordered refunded. CAPE Phase 3 is now live — act before CBP processing windows close.
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