IEEPA Duty Refunds
IEEPA tariffs were struck down on 2026-02-24. Here's how duties paid in the window can be recovered — in three steps.
IEEPA fentanyl and reciprocal tariffs (Chapter 99 anchors 9903.01 / 9903.02) ended with the Supreme Court ruling on 2026-02-24. Duties paid under those headings between 2025-02-04 and 2026-02-24 are refundable via the CBP CAPE process (entry numbers and amounts required); Section 301, 232 and MFN duties are unaffected and not refundable.
Can I get a quick estimate now?
Yes. The instant estimator below runs without sign-up: three questions produce an estimated refundable range plus CAPE/protest deadlines. When the line-by-line parser ships you will be able to upload documents — leave your email to be notified first.
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Which IEEPA duties are refundable — and who is eligible
Fentanyl and reciprocal tariffs collected under IEEPA between 2025-02-04 and 2026-02-24 (Chapter 99 anchors 9903.01 / 9903.02) are refundable following the ruling. Other taxes (301, 232, MFN) are unaffected and not refundable. Refunds go to the importer of record that paid the duties (usually filed through its customs broker); if you bore duties indirectly under DDP pricing, the claim runs through that importer.
How to file an IEEPA tariff refund — three steps (CAPE process)
- 1Match your entries: find CBP Form 7501s in the window that include 9903.01 / 9903.02.
- 2File a refund request through the CBP CAPE portal (entry numbers, amounts, remittance details).
- 3Await CBP review and payment; mind interest and time windows.
More frequently asked questions
Do refunds include interest?
Yes. Interest runs under 19 U.S.C. § 1505 from the date of deposit to liquidation/reliquidation, at a rate the IRS publishes quarterly in the Federal Register. Interest is netted into the refund — it is not paid as a separate interest check.
How long does a refund take?
Refunds are generally issued within 60–90 days after CBP accepts the CAPE Declaration (including ~45 days of CBP processing and Treasury certification); after liquidation/reliquidation, ACH deposits typically land in 3–5 weeks. CAPE pays by ACH only — bank details must be registered in the ACE Portal in advance.
Is there a fee to claim a refund?
No. CBP charges nothing for CAPE refunds. Any email or notice asking for a fee to process your refund is a scam — report it to traderelations@cbp.dhs.gov.
Can duties paid by a carrier (DHL/FedEx/UPS) or broker be refunded?
CBP refunds only the importer of record (IOR) on the entry, or its Form 4811 notify party. If a carrier or broker paid the duties, the refund arrangement runs through that IOR; individuals on DDP online orders are not the IOR and cannot claim directly from CBP.
Which amounts are NOT refundable?
CAPE covers the IEEPA portion only: Column 1 (MFN) duties and Section 232/301/201 remain due, and under framework-agreement rates only the IEEPA component is refundable. If the same entry underpaid other duties, CBP nets them against the refund and may bill the difference.
How do I check the status after filing?
CAPE does not send email status updates. Track progress in ACE Portal reports: CAPE Entry Summary (ES-022), Trade Refund (REV-603), ACH Rejected (REV-613), and CAPE Detail (REV-615).