Guide · Updated September 2026
IEEPA Tariff Refunds: What Importers Need to Know
In February 2026, the Supreme Court struck down the IEEPA-based tariffs. If you imported goods and paid those tariffs, you are likely owed a refund — with interest. Here's the practical rundown.
What happened
The administration imposed broad tariffs under the International Emergency Economic Powers Act (IEEPA). The Court ruled that IEEPA does not authorize tariffs, invalidating them. CBP is processing refunds for duties paid under the struck-down orders.
Are you eligible?
- You were the importer of record on entries that paid IEEPA tariffs.
- The entries fall within the affected tariff orders and timeframes.
- You have (or can reconstruct) your entry documentation — CBP entry summaries, ACE data.
How refunds are filed
- Pull your entry history from ACE — every entry where IEEPA duties were paid.
- File through the CAPE portal (CBP's portal for the refund process) or via protest/reconciliation depending on entry status — liquidated vs. unliquidated entries follow different paths.
- Track interest. Refunds carry statutory interest of roughly 6–7%, so the clock is working in your favor — but only once the claim is in.
Don't leave it on the table. Most mid-market importers have never filed a drawback or refund claim of any kind. The IEEPA window is time-boxed — and it's also the perfect moment to audit whether you're owed ongoing duty drawback too.
Common mistakes
- Assuming your broker handled it. Brokers file what you ask them to file. Refund claims usually need to be initiated by the importer.
- Missing documentation. Start pulling ACE records now; reconstruction gets harder with time.
- Ignoring the recurring opportunity. The refund is a one-time event. Duty drawback on re-exports, destruction, or substitution is an annual program most companies never set up.
What it's worth
Run your numbers through our estimator to see the scale of what's recoverable — the IEEPA refund sits on top of any ongoing drawback eligibility.
Estimate your recoveryWant someone to run the whole process? tony@trailo.ai — we work on contingency, so there's no cost to find out what you're owed.