Recover IEEPA Duties Paid on Mexican Imports

Mexico and the IEEPA Tariff Conflict with USMCA

The IEEPA tariff orders applied to Mexican goods created an unusual legal conflict: many of the affected entries were fully USMCA-compliant, meaning importers had paid no duty under the free trade agreement, then were hit with IEEPA rates of up to 25% on top. Courts subsequently ruled that applying IEEPA tariffs to USMCA-compliant entries was unlawful, and CBP is now processing refunds for those entries through CAPE.

Importers of automotive parts, agricultural goods, steel, aluminum, medical devices, and consumer goods from Mexico are among the most likely to have significant refund exposure.

Top Import Categories from Mexico Affected

• Automotive parts, engines, and vehicle assemblies (HTS Chapters 87, 84)
• Agricultural products: avocados, tomatoes, berries, peppers (HTS Chapters 7–8)
• Steel and aluminum products (HTS Chapters 72–76)
• Medical devices and instruments (HTS Chapter 90)
• Electrical equipment and wire harnesses (HTS Chapter 85)
• Beer, spirits, and beverages (HTS Chapter 22)
• Cement and construction materials (HTS Chapter 25)
• Apparel and textiles manufactured in Mexico from US fabric

The USMCA-IEEPA Overlap: Why This Is Complex

Automotive and Near-Shoring Importers

The automotive sector accounts for a large share of Mexican import volume. If your company imports vehicle parts, sub-assemblies, or finished vehicles from Mexico under USMCA Chapter 32 preference, your IEEPA tariff exposure may run into eight figures. We specialize in high-volume automotive supply chain audits and work with your customs broker to ensure every eligible entry is captured.

Near-Shoring Supply Chains

Many importers moved production to Mexico from China or Southeast Asia in 2023–2025 specifically to benefit from USMCA treatment. If your near-shoring timeline overlapped with the IEEPA tariff period, you may have paid IEEPA duties on goods that were simultaneously USMCA-preferential — and that full amount is refundable.

Our Mexico Refund Recovery Process

Step 1: USMCA Preference Review

We identify all entries claiming USMCA preference and verify the certificate of origin documentation. Entries with valid USMCA claims and IEEPA duties assessed are prioritized for CAPE filing.

Step 2: Entry Classification by Phase

We sort entries into CAPE phase eligibility buckets: finally liquidated (Phase 3), unliquidated (prior phases), and protest-eligible. Mexico importer CAPE filings require phase-accurate routing to avoid processing delays.

Step 3: CAPE Submission and Follow-Up

All CAPE filings are coordinated with or executed through a licensed customs broker in accordance with 19 C.F.R. Part 111. We manage the full submission package and track disbursement through CBP.