Do I need to file a lawsuit to get my IEEPA tariff refund?

As of March 4, 2026, the Court of International Trade issued a broad order directing CBP to refund all importers — not just those who filed suits. However, the DOJ is expected to appeal. Many attorneys recommend filing a protective CIT action to preserve your rights.

How much IEEPA tariff refund can I expect?

Your refund depends on the country of origin, the tariff rate applied, and your total import value. China imports were subject to 10–25% IEEPA duties. Canada and Mexico imports faced 25% duties. Other countries faced a 10% reciprocal tariff. Use our calculator to estimate your refund.

What is the deadline to claim an IEEPA tariff refund?

There is no confirmed deadline yet. The statute of limitations for CIT actions under 28 U.S.C. § 1581(i) is generally two years from when the cause of action accrued, but there is legal uncertainty about the exact accrual date. File sooner rather than later.

What is an ACE account and why do I need one?

ACE (Automated Commercial Environment) is CBP's online portal for import data. You need an ACE account to access your complete import history, calculate IEEPA tariffs paid, and register for ACH electronic refund payments. Apply at cbp.gov. CBP is experiencing delays, so apply immediately.

IEEPA Tariff Refund Calculator & Guide (2026)

Refund Calculator

Estimate your IEEPA tariff refund in 30 seconds

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Estimated Refund Amount

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Estimate only Actual refund varies by HS code, liquidation status, and CBP processing. Consult a licensed customs attorney.

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Step 1 - ImmediateRegister for ACE account at cbp.gov (delays are severe)

Step 2 - This WeekRun ES-003 report in ACE, identify all IEEPA-tariffed entries

Step 3 - RecommendedConsult customs attorney about protective CIT filing

Check Your Eligibility

Quick overview of what qualifies for an IEEPA tariff refund.

You may be eligible if...

✓ You are a US importer of record
✓ You paid IEEPA tariffs between Feb 4, 2025 and Feb 24, 2026
✓ Imports from China (10-25%), Canada (25%), Mexico (25%), or other countries (10% reciprocal)
✓ Entries are unliquidated or within CAPE/protest windows

Not eligible

✗ Section 232 tariffs (steel & aluminum)
✗ Section 301 tariffs on China
✗ Section 122 tariffs (new 10% global, effective Feb 24, 2026)
✗ USMCA-qualifying Canada/Mexico goods after Mar 7, 2025

How to Claim Your Refund

Six steps to secure your IEEPA tariff refund.

1Immediate

Register for ACE Account

Apply at cbp.gov for an Automated Commercial Environment account. Gateway to all import records and electronic refunds. Delays are severe -- apply today.

2This Week

Pull Your Import Data

Run the ES-003 report in ACE and export to Excel. Identify every entry with IEEPA tariff charges from Feb 4, 2025 to Feb 24, 2026.

3This Week

Register for ACH Refund

Set up Electronic ACH payments in ACE so CBP can deposit your refund directly to your bank account.

4Unliquidated

File Post-Summary Corrections

For unliquidated entries, file a PSC to remove IEEPA duties. Must be filed within 300 days of entry date or 15 days before liquidation.

5Recommended

Consider Protective CIT Filing

For liquidated entries, consider filing a protective action in the Court of International Trade. DOJ is expected to appeal the March 4 order.

6Ongoing

Monitor CBP Implementation

Watch for CSMS notices. CBP is still liquidating entries with IEEPA duties post-ruling. Monitor your entries actively via ACE.

Timeline of Events

Key moments in the IEEPA tariff refund story.

February 4, 2025

IEEPA "Fentanyl" tariffs begin -- 25% on Canada/Mexico, 10% on China

April 2, 2025 -- "Liberation Day"

Sweeping reciprocal tariffs (10-25%) on virtually all trading partners

December 15, 2025

CIT confirms reliquidation authority in AGS Company v. CBP

February 20, 2026

Supreme Court (6-3) strikes down all IEEPA tariffs in Learning Resources v. Trump

March 4, 2026

CIT orders CBP to refund ALL importers in Atmus Filtration v. United States

Latest Updates

Recent developments affecting your IEEPA tariff refund.

Apr 17, 2026

CBP Confirms CAPE Portal Opens Monday; 82% of IEEPA Duties Eligible

CBP's updated CSMS #68340863 confirms CAPE goes live April 20 at 8am EST. Phase 1 covers ~$127B in unliquidated and recently liquidated entries; refunds paid via ACH in 60–90 days.

Apr 15, 2026

Pre-Filing Checklist: Verify ACE Access and ACH Bank Info Before April 20

CBP guidance urges all Importers of Record to confirm ACE Secure Data Portal access and US bank ACH designations are on file before the CAPE portal opens Sunday night.

Apr 10, 2026

CAPE Phase 1 Launches April 20: ~63% of Entries Eligible

CBP opens Phase 1 of CAPE on April 20, covering unliquidated entries and entries within 80 days of liquidation. Valid refunds expected within 60-90 days via ACH.

Apr 1, 2026

Government on Track for April 20 CAPE Launch

Judge Eaton confirms satisfactory progress. CAPE system components are 60-85% complete. Formal CBP status report due April 14.

Apr 2026

USTR Launches Section 301 Investigations Into 16 Economies

New Section 301 probes signal potential replacement tariffs. Public comments due April 15, hearings begin April 28.

Key Dates & Deadlines

Important milestones for your refund claim.

Note: Trump imposed a new 10% global tariff under Section 122 of the Trade Act, effective Feb 24, 2026. These are NOT covered by the IEEPA refund ruling.

Date	Event	Status	Your Action
Feb 4, 2025	IEEPA refund window opens (fentanyl tariffs)	Confirmed	Include all entries from this date
Apr 2, 2025	Reciprocal tariff refund window opens	Confirmed	Include all entries from this date
Mar 7, 2025	USMCA-qualifying Canada/Mexico goods exempt	Exception	Exclude USMCA entries after this date
Feb 24, 2026	IEEPA refund window closes	Confirmed	Do not include entries after this date
Mar 4, 2026	CIT orders CBP to refund all importers	In Progress	Register ACE account immediately
Apr 20, 2026	CAPE Phase 1 opens for refund submissions	Upcoming	Prepare entries and ACH registration
2 yrs from accrual	CIT statute of limitations	Don't Miss	File protective CIT action early

Frequently Asked Questions

Common questions about the IEEPA tariff refund process.

Who is eligible for an IEEPA tariff refund?

Any US importer of record who paid IEEPA tariffs between February 4, 2025 and February 24, 2026. This includes imports from China, Canada, Mexico, and all countries subject to reciprocal tariffs. USMCA-qualifying Canada/Mexico goods after March 7, 2025 are excluded. If you were the buyer but not the importer of record, you have no direct CBP claim.

Do I need to file a lawsuit to get my refund?

The CIT's March 4 order covers all importers automatically. However, DOJ is expected to appeal. If the appeal succeeds, only importers with active CIT cases may be covered. Many trade attorneys recommend filing a protective action now.

Which tariffs are covered -- and which are NOT?

Covered: All IEEPA tariffs paid Feb 4, 2025 - Feb 24, 2026 (25% Canada/Mexico, 10-25% China, all reciprocal tariffs).

Not covered: Section 232 (steel/aluminum), Section 301 (China), and the new Section 122 10% global tariff effective Feb 24, 2026.

How long will it take to receive the refund?

CAPE Phase 1 (launching April 20) targets 60-90 days for valid refund declarations. However, this covers only ~63% of entries. Processing could take longer if DOJ obtains a stay of the CIT order.

What is an ACE account and how do I register?

ACE (Automated Commercial Environment) is CBP's online portal for all US import/export data. You need it to access import history, calculate IEEPA duties paid, and register for ACH refund payments. Apply at cbp.gov. Significant processing delays -- apply immediately.

What if my entries have already been liquidated?

Liquidated entries are covered under the CIT's broad order, which confirmed reliquidation authority. However, because IEEPA duties may not be protestable via the traditional 180-day window, consult a customs attorney about filing a CIT action under section 1581(i).

What is the deadline to file?

No firm deadline yet. The CIT statute of limitations is generally two years from accrual, but the exact date is legally uncertain. Filing sooner positions you for early processing. Consult a licensed customs attorney.

Claim Your IEEPA Tariff Refund