Only the importer of record that paid invalidated IEEPA duties can claim a refund from U.S. Customs and Border Protection. Proof centers on entry records and payment reports, and liquidated entries face a strict 180-day protest deadline. IEEPA duties here mean tariffs imposed under 2025 orders issued under emergency-powers authority.
The Supreme Court ruled 6-3 on Feb. 20, 2026 in Learning Resources v. Trump that IEEPA does not authorize tariffs, voiding those orders, according to DLA Piper in its February 2026 analysis. CBP processes valid refunds with interest through its CAPE system when authorized by court order or law.
Table of Contents
- Who is eligible for a refund?
- How are unliquidated entries corrected?
- What is the deadline for liquidated entries?
- What proof should importers keep?
- What should you ask before you file?
Who is eligible for a refund?
U.S. Customs and Border Protection states that only the importer of record that actually paid the invalidated duties is eligible, as described on the CBP IEEPA Duty Refunds page. Importer of record means the party legally responsible for the import entry and duty payment.
A buyer further down the supply chain does not receive payment directly from CBP. That limit matters for shoppers and small businesses that paid higher prices. Consumers do not file in CAPE for reimbursement of passed-through tariff costs. Their recourse depends on sellers, contracts, price adjustments, or separate litigation, not a CBP consumer claim.
How are unliquidated entries corrected?
Unliquidated entries are entries CBP has not yet finally settled. Those entries are reliquidated without IEEPA duties or corrected by Post-Summary Correction. The Court of International Trade directed CBP to liquidate covered unliquidated entries without IEEPA duties in orders beginning March 4, 2026.
CBP launched the Consolidated Administration and Processing of Entries function in ACE on April 20, 2026 as the electronic path for valid claims. Importers or their brokers submit declarations and payment instructions through that system. Accepted claims generally move toward refund without a separate court filing.
What is the deadline for liquidated entries?
Already-liquidated entries need preservation through a protest under 19 U.S.C. section 1514 and, if denied, a Court of International Trade case. U.S. Customs and Border Protection explains that a protest must be filed within 180 days after liquidation, generally on CBP Form 19, as stated on the CBP Protests page.
After that period, liquidation ordinarily becomes final and conclusive. Starting Oct. 6, 2026, CAPE Phase III covers finally liquidated entries only if the importer submitted a valid importer-of-record number by end-July 2026. Later entries await further CBP instructions. Check liquidation date first, then calendar the 180-day date by entry.
What proof should importers keep?
Keep the records that tie payment to a specific entry and support electronic refund. CBP generally pays valid CAPE claims within 60-90 days after acceptance, so complete records prevent delay.
Match the broker invoice amount to the ACE payment history before filing. Correct errors in names, numbers, and banking details before CBP accepts the claim.
- entry and entry-summary numbers
- liquidation dates and liquidation notices
- ACE payment and entry-summary reports
- customs broker invoices and duty calculations
- ACH refund authorization and payee information
What should you ask before you file?
Ask your broker whether each entry is unliquidated, liquidated, or finally liquidated. Ask which entries carry only IEEPA duties and which include other duties that remain payable. Ask whether a protest was already filed and what denial or court deadline applies.
Also separate the 10 percent Section 122 surcharge in effect Feb. 24-July 24, 2026 from IEEPA duties. That surcharge has no automatic CAPE refund and must be preserved by protest or CIT suit. Filing the wrong path wastes the short protest window.
You Might Also Like
- Video Privacy and VPPA Class Actions 2026 Guide: eligibility, proof, and deadlines; Key Facts and Questions to Ask
- Unpaid Wage and Overtime Class Actions 2026 Guide: eligibility, proof, and deadlines; Key Facts and Questions to Ask
- Transportation Class Actions 2026 Guide: eligibility, proof, and deadlines; Key Facts and Questions to Ask