Enter the customs value of 2025 imports that paid each IEEPA tariff, and the rate you paid. Leave a row at zero if it does not apply. Rates are prefilled with common 2025 figures and are editable; enter the rate you actually paid, especially for reciprocal tariffs, which varied by country and changed during the year.
CBP pays interest from deposit to refund at the federal rate, which changes quarterly. This is a rough estimate, not a guaranteed amount.
Are you eligible?
- Unliquidated entries can be refunded directly. Most 2025 entries are still unliquidated.
- Liquidated in the last 80 days: covered in CAPE Phase 1, since CBP can reliquidate within 90 days of liquidation.
- Liquidated earlier: only recoverable by filing a protest within 180 days of the liquidation date.
- Phase 1 covers about 63% of eligible entries; protests, reconciliation, and drawback entries come in later phases.
- You must have been the importer of record that paid the duty.
How to claim through CAPE
- 1Pull your 2025 entry data from the ACE Secure Data Portal, or ask your broker.
- 2Separate IEEPA duty lines from Section 301, 232, AD/CVD, and MFN duties.
- 3Confirm which entries are unliquidated or still inside the protest window.
- 4File a CAPE Declaration in ACE, yourself or through a licensed broker.
- 5Expect a valid refund in 60 to 90 days, with interest.
Find every refundable duty across your entries.
With tallyhaul, your entries, invoices, and broker data are read automatically, so refundable IEEPA duties get flagged across every entry and the CAPE claim assembles itself. Built for importers and the forwarders and brokers who file for them.
Book a demoWhat happened to the IEEPA tariffs?
On February 20, 2026 the US Supreme Court ruled 6 to 3 that the International Emergency Economic Powers Act does not give the President authority to impose tariffs. The Court of International Trade ordered US Customs and Border Protection to liquidate affected entries without the IEEPA duties and to reliquidate finalized entries where liquidation is not yet final. In practice, CBP must refund the IEEPA duties it collected, roughly 165 billion dollars across more than 53 million entries paid by over 330,000 importers.
Which duties can you claim back?
Only duties collected under the IEEPA emergency authority are refundable: the April 2025 reciprocal tariffs and the trafficking and border tariffs on China, Canada, and Mexico. Section 301 China tariffs, Section 232 steel, aluminum, and auto tariffs, antidumping and countervailing duties, and ordinary MFN duties sit under different legal authority and are not affected by this ruling. The calculator above counts IEEPA duties only, so the figure reflects what is actually in scope.
How the CAPE refund process works
CBP created the Consolidated Administration and Processing of Entries (CAPE) tool inside the ACE Secure Data Portal so importers can claim IEEPA refunds in bulk rather than entry by entry. Claims opened on April 20, 2026. You or your licensed customs broker file a CAPE Declaration covering your IEEPA entries, and CBP generally issues a valid refund within 60 to 90 days, plus interest from the date the duties were deposited. Phase 1 covers entries that are unliquidated or liquidated within the last 80 days, about 63 percent of eligible entries; entries that liquidated earlier need a protest filed within 180 days of liquidation. Timing matters, and a pending government appeal could still shift the schedule.
For the wider regulatory picture, see our breakdown of the 2026 customs enforcement executive order.
This tool gives a planning estimate only and does not constitute legal, tax, or customs advice. Confirm eligibility, amounts, and deadlines with your licensed customs broker or trade counsel before filing.