Current Status of IEEPA Tariffs: The Supreme Court's ruling declaring IEEPA tariffs unconstitutional, and now companies that paid these duties between 2025-2026 may be eligible for refunds. That being said, the process and timeline are still uncertain as the federal government works to implement the court's decision.
What Is An IEEPA Tariff Refund?
A recent ruling by the Supreme Court of the United States has overturned certain presidential tariffs imposed under the International Emergency Economic Powers Act (IEEPA), opening the door for U.S. importers to recover duties previously paid on affected goods between 2025-2026.
If your imports were subject to these tariffs, you may now be eligible for retroactive refunds—but recovery is not automatic. It requires timely review, proper classification analysis, and formal filing with U.S. Customs.
What This Means for Importers
With the court’s decision:
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Certain tariffs imposed under executive authority may no longer be legally enforceable, meaning duties previously collected under those measures may now be subject to reversal or adjustment
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Importers may be entitled to refunds on duties already paid, potentially unlocking significant cash tied up in past shipments
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Eligibility is not automatic—it depends on entry timing, product classification (HTS codes), and whether filings such as Post Summary Corrections (PSC) or Protests can still be submitted within the allowable window
In practice, this means importers must actively review historical entries, identify which shipments fall under the affected tariff scope, and determine whether they are still within the regulatory timeframe to file a claim. This creates a limited, time-sensitive opportunity: businesses that act quickly can recover meaningful amounts of capital, while those that delay risk missing filing deadlines and permanently losing the ability to claim refunds on eligible entries.
Who Is Eligible
You may qualify for a refund if:
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You imported goods subject to IEEPA-related tariffs or emergency measures
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Your shipments fall under updated classifications, exemptions, or policy changes
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You have historical entries with potential misclassification or overpayment
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You have not yet conducted a post-entry audit of duty payments
How Advanced International Freight Can Help
Advanced International Freight (AIF) helps importers navigate IEEPA tariff refunds by providing clear, up-to-date guidance and a structured approach to evaluating eligibility. We review your import activity at a high level to help you understand which entries may qualify, what timelines apply, and what steps should be taken based on current regulatory updates.
Rather than filing on your behalf, we equip your team with the information needed to act confidently—outlining filing options, key deadlines, and required documentation, as well as ensuring your ACE account and ACH setup are properly configured. Our goal is to give you a clear path forward so you can move quickly and avoid missing potential IEEPA refund opportunities.
Start Your Tariff Review
Submit your information through the form below and we'll send you instructions on how to file for a refund and keep you in the loop on any significant IEEPA updates.
Stay informed on IEEPA Refund updates
Apr 20, 2026
IEEPA Tariff Refund Update - Steps to Take Now / 한국어안내
U.S. Customs and Border Protection (CBP) will officially launch the CAPE (Consolidated Administration and Processing of Entries) system on April 20, 2026. CAPE is a new electronic tool within the ACE Secure Data Portal that will allow Importers of Record (IORs) to submit IEEPA duty refund claims in a consolidated, streamlined manner.
미국 세관국경 보호국(CBP)은2026년 4월 20일 ACE 포털에 CAPE(Consolidated Administration and Processing of Entries) 시스템을 공식 운영합니다. CAPE는 IEEPA 관세 환급 신청을 건별이 아닌 일괄 전자 방식으로 처리할 수 있도록 지원하는 새로운 시스템입니다. 관세 환급은 ACE Portal 등록과 ACH 등록후 CAPE 를 통한 전자 결제 방식으로 진행되오니 아래 사항 참고하시고 신청하시기 바랍니다.
Apr 13, 2026
CBP Launches CAPE Phase 1 for IEEPA Duty Refund Processing
U.S. Customs and Border Protection (CBP) has announced the upcoming launch of the Consolidated Administration and Processing of Entries (CAPE) tool, with Phase 1 scheduled to go live on April 20, 2026 in the ACE Secure Data Portal.
Apr 3, 2026
ACH refund authorization now open
The refund process has now shifted fully to electronic payments through the Automated Commercial Environment (ACE), meaning importers must be set up to receive funds via Automated Clearing House (ACH). Paper checks are no longer issued, and refunds will not be processed unless your account is properly configured.