India-Origin Imports — IEEPA Refund Recovery

India Importers: Recover Your IEEPA Tariff Refund

India-origin goods faced an 18% IEEPA tariff rate — reduced from the initial 26% under a U.S.–India bilateral framework — before the Supreme Court ruled those IEEPA duties unlawful. CBP's CAPE system is processing refunds now, and TariffIQ™ identifies your eligible entries.

$166BIEEPA Duties Collected
Tens of $BAlready Refunded
330,000Eligible Importers
No FeeUntil You Recover

📞 (404) 882-5839  •  Mon–Fri 9am–6pm ET  •  No obligation

India Import Profile

IEEPA Duty Refunds for India-Origin Goods

The Supreme Court’s February 20, 2026 ruling in Learning Resources v. Trump held that IEEPA tariffs were unlawful, opening an estimated $166 billion in refunds across roughly 53 million entry summaries and 330,000 importers of record. U.S. importers of India-origin goods are among the eligible. CBP’s CAPE system has been processing refunds through Phase 1 and Phase 2, and the finally-liquidated Phase 3 is now underway on a limited, litigated basis. For current claim and disbursement totals, CBP’s IEEPA Duty Refunds page is the authoritative source — the figures move with each court filing.

IEEPA Rate — India-Origin Goods
18% IEEPA rate on India-origin goods (reduced from an initial 26% under the U.S.–India bilateral framework) during the applicable duty period. The full 18% paid on eligible entries is refundable through CAPE.
HTS Chapter 99 — Filing Note
India-origin entries carried IEEPA HTS Chapter 99 codes. The bilateral framework reduced India's IEEPA rate to 18%, but that 18% is still fully refundable for eligible entries through CAPE.
Pharmaceutical & API

India pharmaceutical IEEPA refund & API importer tariff refund. India is the world's largest generic pharmaceutical manufacturer and a major API supplier to the U.S. market. IEEPA duties paid on these entries are refundable through CAPE — and generic pharmaceuticals are among the India-origin goods exempted from the new Section 301 duty, keeping your refund case clean.

Textiles & Apparel

India textile & apparel tariff refund. India's textile and apparel export sector supplies significant volumes of cotton garments, home textiles, and specialty fabrics to U.S. retailers and brands. IEEPA duty exposure at 18% means meaningful refund potential per entry through CAPE.

Steel & Metals

India steel IEEPA refund. India is a growing U.S. steel and specialty metal supplier. IEEPA duties at 18% on Indian-origin steel products may interact with Section 232 — verify entry-specific treatment with your broker before filing.

Jewelry & Gems

India jewelry & gems tariff refund. India is the world's largest diamond cutting and polishing center and a major jewelry exporter. High per-unit values with IEEPA duty exposure generate significant refund potential per entry through CAPE.

⚠️
New Section 301 duty now in effect on India-origin goods — at the lower tier. Following USTR's forced-labor Section 301 action covering 60+ economies, India-origin goods are subject to an additional 10% ad valorem duty (not the higher 12.5% tier), effective at 12:01 a.m. ET on July 24, 2026, subject to annex exemptions. Roughly 45% of India's exports to the U.S. — including generic pharmaceuticals and smartphones — are reported exempt. This is a separate legal action from IEEPA and does not affect your IEEPA refund eligibility.
Why it still matters for your refund. Your go-forward duty stack on Indian goods changed as of July 24. Recovering your IEEPA overpayments now — while that money is still owed to you and statutory interest is still accruing — keeps your historical IEEPA claim cleanly separated from the new Section 301 regime.
CAPE Filing Status

Which Phase Covers Your India-Origin Entries?

CBP is processing IEEPA refunds in three phases. Your eligibility depends on your entry liquidation status and whether a Type 09 reconciliation entry has been filed. Phase status and eligibility are actively evolving through ongoing CIT litigation.

● Phase 1 — Active

Unliquidated & Recent Entries

Entries not yet liquidated, or liquidated within 80 days of your CAPE Declaration filing date. Open since April 20, 2026. Applies to all origins including India.

● Phase 2 — Active

Reconciliation Entries

Entry Types 01, 02, 06 flagged for reconciliation with no Type 09 filed. Open since June 29, 2026. File CAPE Declaration before Type 09 — sequence matters.

● Phase 3 — Underway, Contested

Finally Liquidated Entries

Entries liquidated more than 80 days ago. The CIT has begun ordering reliquidation, but under the government’s current position — now on appeal at the Federal Circuit — Phase 3 refunds reach only importers who filed individual CIT lawsuits (roughly 3,700 cases). Eligibility for non-litigants remains unresolved.

Recovery Process

How The Tariff Bureau Recovers Your India Duties

From eligibility screening to CAPE Declaration delivery — TariffIQ™ handles the analysis, we prep the filing, your licensed broker submits in ACE.

1

Free Eligibility Assessment

Submit your import profile at tariffbureau.com/assessment. TariffIQ™ screens your India-origin entries, HTS codes, and liquidation status against CAPE Phase 1, 2, and 3 eligibility criteria. No obligation.

2

Refund & Interest Modeling

We build a CFO-ready financial model of your recoverable India-origin IEEPA duties plus statutory interest under 19 U.S.C. § 1505. You see your recovery estimate before signing anything.

3

CAPE Declaration Preparation

We build your CAPE Declaration CSV, validate Chapter 99 HTS codes on your India-origin entries, check ACH enrollment status in ACE, and verify filing sequence. Your licensed customs broker submits in ACE.

4

Contingency Recovery

No recovery, no fee. We take a percentage of the refund when CBP pays. If you don’t recover, you owe nothing. The Form 4811 designee model means your ACH refund can flow directly through our account for disbursement.

Serving India Importers

Remote Advisory for U.S. Importers of India-Origin Goods

The Tariff Bureau serves U.S. importers of India-origin goods remotely through our digital engagement platform. Submit your free assessment at tariffbureau.com/assessment and receive a TariffIQ™ eligibility report within minutes. For direct assistance, reach us at (404) 882-5839 or [email protected], Monday through Friday, 9 AM – 6 PM Eastern.

Statutory interest continues to accrue on unrefunded IEEPA duties, so every week of delay reduces your total recovery. The earlier your CAPE Declaration is filed and validated, the more interest you collect — and with a new Section 301 duty now applying to Indian-origin goods, getting your refund analysis underway now keeps the two matters cleanly separated.

Free • No Obligation • 3 Minutes

Find Out What Your India Duties Are Worth

TariffIQ™ identifies your exact CAPE phase position, your refund estimate, and your next step. Free assessment, no obligation, no recovery no fee.

Start Free Assessment → 📞 (404) 882-5839

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. IEEPA refund eligibility, CAPE phase scope, and the statute of limitations accrual date remain the subject of ongoing federal litigation and may change. Consult qualified trade counsel for your specific situation.
🇮🇳 हिन्दी 🇮🇳 தமிழ் 🇮🇳 ગુજરાતી 🇨🇳 简体中文 🇫🇷 Français 🇪🇸 Español 🇩🇪 Deutsch