IEEPA Tariff Refunds: What Every Importer Needs to Know in 2026
The Supreme Court struck down IEEPA tariffs in February 2026. Here's what importers need to know about recovering $166B+ in duties — and the deadlines that matter.
By TariffRefund Editorial
The Ruling That Changed Everything
On February 20, 2026, the Supreme Court of the United States issued its decision in Learning Resources, Inc. v. Trump, ruling 6-3 that the International Emergency Economic Powers Act (IEEPA) does not authorize the imposition of tariffs or duties. Chief Justice Roberts, writing for the majority, stated plainly: "IEEPA contains no reference to tariffs or duties."
Four days later, at 12:00 AM ET on February 24, 2026, all IEEPA-based tariffs were officially terminated.
The ruling concluded a legal challenge that moved through the courts at extraordinary speed. The Court of International Trade (CIT) first addressed the issue in May 2025. The Federal Circuit affirmed in August 2025. The Supreme Court granted certiorari and delivered its opinion in February 2026. At every stage, the conclusion was the same: IEEPA was never intended to be a tariff statute.
If you are an importer who paid duties under IEEPA authority, you are entitled to a refund. But that refund will not arrive automatically. You must take action, and the deadlines are real.
The Scale of the Refund
The numbers are staggering. Between the initial imposition of IEEPA tariffs and the Supreme Court's ruling, U.S. Customs and Border Protection (CBP) collected over $166 billion in IEEPA duties across approximately 53 million entries filed by more than 330,000 importers.
Interest on those collections continues to accrue at a rate of approximately $650 million per month. Every day that passes without a filed claim is money left on the table.
Following the Supreme Court's decision, CIT Judge Eaton ordered CBP to refund all IEEPA duties by reliquidating the affected entries. The mechanism for doing so is now in motion, but it requires your participation.
Three Paths to Your Refund
There are three distinct mechanisms for recovering IEEPA duties. Which one applies to you depends on your entry status, timeline, and specific circumstances.
1. CAPE System Filings
CBP has developed the Consolidated Administration and Processing of Entries (CAPE) system, a new module within the ACE Portal designed specifically for processing IEEPA refund claims. Phase 1 launched in April 2026, covering unliquidated entries and entries liquidated within the past 80 days. This is the fastest and most straightforward path for eligible entries, accounting for roughly 63% of all affected entries.
You file by uploading a CSV of your entry numbers through the ACE Portal. CBP targets a 45-day processing window per claim.
2. Protests
For entries that fall outside CAPE eligibility, the traditional protest mechanism under 19 U.S.C. 1514 remains available. You have a 180-day window from the date of liquidation to file a protest.
This is particularly relevant for entries that were liquidated more than 80 days ago but are still within the protest window. If your entries are approaching the 180-day mark, do not wait for CAPE Phase 2. File your protests now.
3. Court of International Trade Cases Under 28 U.S.C. 1581(i)
For entries where the protest window has closed, or where you seek to challenge aspects of the refund process itself, you may file a case directly with the CIT under its residual jurisdiction. The statute of limitations here is two years, placing the deadline at approximately February 2028.
This is your backstop. If you miss the protest window and are not eligible for CAPE, this is your remaining avenue. But February 2028 will arrive faster than you expect.
Refunds Are Not Automatic
This is the single most important point in this article: refunds are not automatic.
The court ordered CBP to refund IEEPA duties. CBP is building the systems to do so. But you, the importer of record, must file a claim. No claim, no refund. There is no scenario in which CBP proactively sends you a check without you having taken affirmative steps to request your money back.
If you have a customs broker, confirm with them that claims have been filed on your behalf. If you handle your own entries, log into the ACE Portal and begin the process immediately.
ACH Enrollment Is Mandatory
As of February 6, 2026, CBP ceased issuing paper refund checks. All refunds are now disbursed via ACH (Automated Clearing House) transfer. If you are not enrolled for ACH through the CBP ACE Portal, you cannot receive your refund, regardless of the status of your claim.
Enrollment is straightforward but requires valid banking information linked to your importer of record number. If you have not done this, it should be your first step before filing any claim.
Industries Most Affected
While IEEPA tariffs touched virtually every sector of the import economy, certain industries bore a disproportionate share of the burden:
- Steel and aluminum — Among the first products targeted, with tariff rates that significantly increased landed costs
- Automobiles and auto parts — Tariffs disrupted supply chains across North America
- Semiconductors and electronics — Duties compounded existing supply constraints
- Batteries and energy storage — Critical for EV manufacturing and renewable energy infrastructure
- Chemicals and industrial inputs — Broad-based tariffs increased costs across manufacturing
- Machinery and capital equipment — Higher import costs slowed capital investment
If your business operates in any of these sectors, the potential refund amounts are likely substantial.
Consumer Class Action Risk
A secondary but significant consideration: companies that passed IEEPA tariff costs through to consumers now face potential class action exposure. If you increased prices to offset tariff costs and did not reduce them after the ruling, plaintiffs' attorneys are already evaluating claims.
This is not a hypothetical risk. Multiple consumer class actions have already been filed against major importers and retailers. If your company passed tariff costs to customers, consult with litigation counsel in addition to your trade compliance team.
Key Dates and Deadlines
| Event | Date | |---|---| | CIT initial ruling | May 2025 | | Federal Circuit affirmance | August 2025 | | Supreme Court decision (Learning Resources, Inc. v. Trump) | February 20, 2026 | | IEEPA tariffs terminated | February 24, 2026 | | CBP paper checks ceased | February 6, 2026 | | CAPE Phase 1 launch | April 2026 | | Protest window | 180 days from liquidation | | 1581(i) statute of limitations | ~February 2028 |
What You Should Do Right Now
If you are an importer who paid IEEPA duties at any point, here is your immediate action plan:
- Verify ACH enrollment in the CBP ACE Portal. No ACH, no refund.
- Inventory your entries. Identify every entry on which you paid IEEPA duties. Your customs broker or trade management system should have this data.
- Determine eligibility. For each entry, determine whether it qualifies for CAPE Phase 1, requires a protest, or needs a 1581(i) filing.
- File claims immediately. Do not wait. Interest accrues in your favor, but deadlines are real and irrevocable.
- Monitor CSMS messages. CBP communicates updates and procedural changes through its Client Service Message System. Subscribe if you have not already.
- Engage counsel. For large or complex refund portfolios, particularly those involving reconciliation entries or AD/CVD cases, work with experienced trade counsel.
The IEEPA refund process represents one of the largest duty recovery events in U.S. trade history. The money is yours. The court has ordered its return. But the burden of claiming it falls on you.
TariffRefund.com provides tools and guidance to help importers navigate the IEEPA refund process. If you need help identifying your eligible entries, filing through CAPE, or understanding your deadlines, get started today.