From early 2025 until late February 2026, U.S. importers paid an estimated $166 billion in tariffs under a law that the Supreme Court later ruled could not be used that way. Billions of dollars have already been refunded. Whether any of it belongs to your business depends on a handful of facts you can check in an afternoon.
This guide explains who is owed money, how CBP’s refund system works, which entries qualify, why claims get rejected, and what to do next. It is written for importers, finance leads and anyone trying to make sense of the paperwork. Everything here reflects publicly reported information as of September 28, 2026.
The short answer: You may be owed a refund if your company, or a customs broker filing for you, was the importer of record on entries that paid IEEPA duties. Refunds are not automatic. They must be requested through CBP’s CAPE tool in the ACE Portal, and what you can claim depends on the status of each entry.
Transparency note: this guide is educational. At the end, we link to a referral partner and may earn a commission if you apply through that link. Read our affiliate disclosure and disclaimer.
In this guide
What happened and why refunds exist
In 2025, the administration imposed a wide range of tariffs, including the so-called fentanyl and reciprocal tariffs, under the International Emergency Economic Powers Act (IEEPA). Importers paid those duties at the border like any other. On February 20, 2026, the U.S. Supreme Court ruled in Learning Resources v. Trump that IEEPA does not authorize tariffs. That ruling opened the door to refunds, and CBP has since been directed to refund duties collected under IEEPA.
The scale created a practical problem. According to figures CBP gave the Court of International Trade, roughly 330,000 importers paid about $166 billion across more than 53 million entries. Handling that one entry at a time was unrealistic, so CBP built a bulk refund tool called CAPE, short for Consolidated Administration and Processing of Entries.
Supreme Court rules that IEEPA does not authorize tariffs.
Collection of IEEPA duties ends.
CAPE Phase 1 opens in the ACE Portal for unliquidated entries and entries liquidated within the past 80 days.
CAPE expands to certain reconciliation-flagged entries.
The Court of International Trade signals it will direct CBP to reliquidate certain finally liquidated entries.
CAPE Phase 3 is scheduled to deploy for finally liquidated entries covered by court-ordered reliquidation.
Who is owed money
Refund rights follow the importer of record (IOR): the party named on the entry as legally responsible for the shipment and its duties. In practice, that is usually the company that paid CBP, either directly or through a customs broker.
You may be owed a refund if…
- Your company was the importer of record on entries filed while IEEPA duties applied.
- The entry summaries show IEEPA duties on Chapter 99 lines of the Harmonized Tariff Schedule.
- You paid those duties, directly or through your customs broker.
- The entries are in a status CAPE accepts today (see the entry guide below), or you are a plaintiff in the litigation.
Situations that need a closer look
- Someone else was the importer of record. For example, a supplier shipping on delivered-duty-paid terms. The refund goes to the IOR, so your position may depend on your contract with them.
- The duty was not IEEPA. Tariffs collected under other programs, such as Section 232 and Section 301, and antidumping or countervailing duties are separate from IEEPA refunds.
- The entry has no IEEPA line. CAPE does not process entries without an IEEPA Chapter 99 number.
Two more points. CBP Form 4811 can direct where a refund is sent, but it does not transfer ownership of the refund. And whether you owe any share to customers or suppliers under your contracts is a separate legal question, so raise it with your attorney.
How CBP’s CAPE system works
CAPE lives inside the ACE Secure Data Portal, the web account that importers and brokers already use with CBP. Instead of filing a refund request for every entry, you upload one file listing entry numbers, and CBP handles the rest in four stages.
The importer of record, or the licensed broker who filed the entries, uploads a CSV file in the CAPE tab. The file holds entry numbers only, up to 9,999 per declaration, and you can file more than one.
ACE validates the file, then each entry. Accepted entries get a CAPE claim number, and IEEPA Chapter 99 lines are removed so duties are recalculated as if IEEPA had never applied.
CBP liquidates or reliquidates the updated entries. Unliquidated entries are set to liquidate 45 days after acceptance. Liquidated entries are reliquidated the next business day.
Refunds, including interest, are consolidated by importer and liquidation date and paid by a single ACH transfer. CBP offsets any balance you owe it before paying.
Two setup steps trip people up. First, you need an ACE Portal account. CBP opened a new web-based application for these accounts on April 1, 2026. Second, you must enroll separately in ACH refunds. Being set up to pay duties electronically is not enough, and refunds are held until valid refund banking details are on file.
Also note that post summary corrections cannot be used to start an IEEPA refund claim. For covered entries, CAPE is the route.
Which entries qualify right now
Not every entry that paid IEEPA duties can be claimed the same way. What you can do depends mainly on whether the entry has liquidated, and when. Sort your entries into these groups before you file anything.
Unliquidated entries
Eligible nowThese are the simplest. Once CBP accepts your CAPE Declaration, the entry is set to liquidate about 45 days later, with IEEPA duties removed.
Liquidated within the past 80 days
Eligible nowCAPE Phase 1 also accepts entries that liquidated within 80 days of your filing. After acceptance, they are reliquidated the next business day. Do not wait, because this window keeps moving.
Reconciliation-flagged entries (types 01, 02, 06)
Eligible since June 29These are accepted where the reconciliation entry (type 09) has not been filed, and they remain limited to unliquidated entries or entries liquidated within 80 days.
Finally liquidated entries
Not in standard CAPEEntries liquidated more than 80 days ago sit outside Phase 1. A separate path is being built around court-ordered reliquidation, scheduled for October 6, 2026, and it covers plaintiffs. The government is contesting the underlying order in the Federal Circuit, so outcomes here are uncertain.
Entries with open or suspended protests
Excluded for nowCBP has said it is developing functionality for these. If a protest was filed only to get an IEEPA refund and the entry is within 80 days of liquidation, CBP says you may withdraw it and use CAPE instead.
Other exclusions
Not acceptedEntries tied to drawback or USMCA duty deferral, antidumping or countervailing duty cases pending liquidation, and warehouse entries (types 21 and 22, rejected since July 7) are not accepted. Warehouse withdrawals are still accepted.
Entries with no IEEPA Chapter 99 line
Not processedIf the entry never carried an IEEPA number, there is nothing for CAPE to remove.
Do not confuse two different clocks. CAPE’s processing windows are separate from the statutory period for filing a customs protest, which generally runs 180 days from liquidation. Missing one does not automatically mean the other has passed, but the rules are technical, so confirm your dates with your broker or a trade attorney.
The numbers so far
CBP reports progress to the Court of International Trade. Its latest declaration, filed September 15, 2026 with data as of September 11, gives a sense of how much has moved and where it is getting stuck.
The accepted total is still below the estimated $166 billion pool. Part of that gap is entries that are not yet eligible, such as finally liquidated ones, and part may be importers who have not filed. CBP also reported that 6.1 million entries failed entry-level checks, which is why the next sections matter.
How long a refund takes
CBP says valid refunds are generally issued within 60 to 90 days after a CAPE Declaration is accepted, unless a compliance concern requires more review. A few details shape your actual timeline:
- Unliquidated entries are set to liquidate about 45 days after acceptance, so the refund follows that liquidation.
- Refunds are consolidated. You receive one ACH payment per importer of record (or Form 4811 designee) and liquidation date, not one per entry.
- Offsets apply. CBP nets out any outstanding bills before it pays.
- Missing ACH details stop the money. Refunds cannot be transmitted to Treasury until valid ACH refund information is on file.
Act early if you have no ACE account yet. On September 9, 2026, members of Congress wrote to CBP because some importers reportedly could not get accounts approved within the 90-day window tied to liquidation. Setting up your account and ACH enrollment first removes the most common cause of delay.
Why claims get rejected
Filing is simple on paper, but many claims still fail. CBP’s own figures show that only about 201,000 of the roughly 286,000 declarations received by September 11 passed file-level validation. The main reasons it reported:
- Importer or filer mismatch. Only the importer of record, or the licensed broker who filed the entries, can submit them.
- Wrong or nonexistent entry numbers. A single typo can cause problems, so verify the list against ACE records.
- A CSV that does not match the template. Use the template inside the CAPE tab and keep to one column of entry numbers.
- Entry-level failures. Among entries that failed, common causes were being past CBP’s 90-day reliquidation authority, having no IEEPA Chapter 99 number, or already appearing on an earlier declaration.
- Sequencing mistakes. CBP advises filing CAPE before any drawback claim and excluding entries where a surety paid the IEEPA duties.
Because filings cannot easily be amended, batch and review your entries carefully before you submit. A file that fails validation is rejected as a whole, though you can correct it and upload a new one.
Watch out for refund scams
Large refunds attract fraud, and CBP has issued its own warning. Its guidance boils down to a few rules:
- File CAPE Declarations only through the ACE Portal.
- Never share personal, company or banking details with anyone who contacts you unprompted about filing a refund.
- Treat any request for sensitive data outside ACE or official CBP channels as suspicious.
- Check that CBP emails come from an address ending in @cbp.dhs.gov, and do not click links in unexpected messages.
- Report suspicious contact to IEEPAFraud@cbp.dhs.gov.
The same caution applies to any company that promises a specific refund amount or asks for your ACE login. A legitimate provider explains what it will do, who files, and how it is paid.
Your six-step action plan
- Confirm your role. Check whether your company was the importer of record on the entries, or whether a supplier, marketplace or courier held that role.
- Pull your entries. Ask your customs broker, or use ACE reports, for the entries that show IEEPA Chapter 99 lines and their liquidation dates.
- Sort them by status. Group entries as unliquidated, liquidated within 80 days, reconciliation-flagged, finally liquidated or protested, using the guide above.
- Set up ACE and ACH. Apply for an ACE Portal importer account if you lack one, and enroll in ACH refunds separately.
- File your CAPE Declaration. Upload the CSV in the CAPE tab yourself, or have the licensed broker who filed the entries do it. Check the file before submitting.
- Track the claim. Review results under CAPE Claim Status, then follow refunds in ACE reports and confirm the payment reaches your bank.
Do you need professional help?
Some importers handle CAPE in-house. Others do not have ACE access, cannot easily pull their entries, or hold entries in categories that need legal judgment, such as finally liquidated or protested entries. Your realistic options include your licensed customs broker, a trade attorney, or a refund recovery service.
Whichever route you choose, put these questions to them first:
- Who will actually file, and under whose ACE account?
- How are you paid, and what happens to your fee if the refund is reduced or delayed?
- How will refunds reach my company’s bank account, and who controls the ACH details?
- What do you need from me, and will you ask for my ACE login?
- What will you tell me about entries that CAPE does not accept?
If you would like a quick read on your own situation, the eligibility check linked below is one option. It is free to start, and it does not commit you to anything.
Frequently asked questions
No. CAPE Phases 1 and 2 are open to valid importers of record whether or not they were plaintiffs in the litigation. Phase 3, scheduled for October 6, 2026, is different: it covers finally liquidated entries that plaintiffs filed and that the Court of International Trade has ordered reliquidated.
No. The importer of record, or the licensed customs broker who filed the entries, must submit a CAPE Declaration in the ACE Portal. Entries that no one claims through CAPE are not processed by it.
CBP generally expects to issue valid refunds within 60 to 90 days after a CAPE Declaration is accepted, unless a compliance concern requires further review. Unliquidated entries are set to liquidate about 45 days after acceptance.
CBP says CAPE refunds include applicable interest, calculated under 19 CFR 24.36 as with other CBP refunds.
Standard CAPE Phase 1 does not accept them. A separate path for finally liquidated entries is being built around court-ordered reliquidation, and the government is contesting that in the Federal Circuit. If you are in this position, speak with a trade attorney promptly, because protest deadlines and eligibility depend on your facts and on the litigation.
Yes, but only the licensed customs broker who filed the entries can file a CAPE Declaration for them. Otherwise, the importer of record files through its own ACE Portal account.
An ACE Secure Data Portal account, ACH refund enrollment (separate from any ACH debit set-up), and a CSV file listing your entry numbers. CBP provides a template inside the CAPE tab.
No. CAPE covers refunds of IEEPA duties. Tariffs collected under other authorities, including Section 232 and Section 301, and antidumping or countervailing duties are separate and not part of these refunds.
Find out where you stand
Now that you know how the process works, the fastest next step is to see whether your own entries may qualify. Tariff Refund Agency describes its eligibility check as free, about five minutes long, and with no commitment.
Start Your Free Eligibility Check
Affiliate disclosure: if you apply through this button, we may earn a commission from Tariff Refund Agency. Refund eligibility, amounts and timing depend on individual circumstances and are never guaranteed. Read our affiliate disclosure and disclaimer.
Sources and further reading
Educational only. Tariff Refunds Finder is not CBP, U.S. Customs or a government agency, and this guide is not legal, tax or financial advice. Rules and court decisions in this area change quickly. Verify current details with CBP and a qualified professional before you act.
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