Canadian imports faced a flat 25% IEEPA tariff from February 2025. The Supreme Court invalidated it. Here's what you need to know about USMCA exceptions and filing your claim.
Calculate My Canada RefundSimple rate structure but critical USMCA exception to understand.
| Period | Rate | Applies To | Status |
|---|---|---|---|
| Feb 4 - Mar 6, 2025 | 25% | All Canadian imports | Refundable |
| Mar 7, 2025 - Feb 24, 2026 | 25% | Non-USMCA Canadian imports only | Refundable |
| Mar 7, 2025 onward | 0% | USMCA-qualifying Canadian imports | Exempt (no refund needed) |
After March 7, 2025, USMCA-qualifying goods from Canada were exempt from the 25% IEEPA tariff. If your Canadian imports had a valid USMCA certificate of origin and met rules-of-origin requirements, they were not charged the 25% — and thus have nothing to refund. Only non-USMCA entries are refundable for the post-March 7 period.
The biggest factor in Canada-specific refund eligibility.
If you're unsure whether your Canadian entries qualified under USMCA, check with your customs broker. They will have the certificate of origin records and can confirm which entries claimed preferential treatment.
Step-by-step for Canadian import refund claims.
In ACE, run the ES-003 report and filter for entries with Canadian country of origin. Identify entries that were charged the 25% IEEPA tariff. Exclude any entries where USMCA preferential treatment was applied (post-March 7).
For Canadian imports, the calculation is straightforward: 25% of declared import value for each qualifying entry. No need to separate tariff layers like with China — Canada only had one IEEPA rate.
For unliquidated entries, file through CAPE Phase 1 (opening April 20). For liquidated entries, consult a customs attorney about filing a CIT action. The broad CIT order covers all importers, but a protective filing is recommended given the expected DOJ appeal.
Canadian imports between Feb 4 and Mar 6, 2025 are the most straightforward refund claims — all Canadian goods were subject to 25% IEEPA during this period, regardless of USMCA status.
We'll email you a step-by-step guide tailored for Canadian import refund claims.
No spam. IEEPA updates only. Unsubscribe anytime.