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An IEEPA tariff refund is money U.S. Customs and Border Protection returns to importers who paid tariffs the Supreme Court invalidated on February 20, 2026. Importers of record claim it by filing a CAPE Declaration in the ACE Portal listing eligible entries. CBP then reliquidates those entries and pays the duties plus statutory interest electronically.
What the Supreme Court Actually Decided
On February 20, 2026, the Supreme Court decided Learning Resources, Inc. v. Trump, No. 24-1287. The Court held, 6-3, that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. Chief Justice Roberts wrote the opinion. As a result, the duties collected under that statute lost their legal footing. You can read the full opinion on the Court’s website.
Moreover, the executive branch responded the same day. An Executive Order titled “Ending Certain Tariff Actions” terminated collection of the duties. CBP then confirmed in a February 23 message that it would stop collecting IEEPA duties on goods entered for consumption on or after 12:00 a.m. Eastern on February 24, 2026.
Two questions followed at once. First, what happens to duties importers already paid? Second, how does the government give them back? The answer is the IEEPA tariff refund process described below.
Who Qualifies for an IEEPA Tariff Refund
The importer of record receives the money. Consequently, the party that deposited the duty is the party CBP repays. Customs brokers may file on an importer’s behalf. However, brokers do not receive the funds unless the importer designates them on CBP Form 4811.
Eligibility also turns on the status of each entry. CBP processes claims in phases. Phase 1 covers certain unliquidated entries and entries liquidated within the preceding 80 days. Phase 2, which opened on June 29, 2026, adds entries flagged for reconciliation where the reconciliation entry is not yet on file.
Notably, CBP has said that Phase 1 claimants do not need to sue. For those entries, no Court of International Trade case is required. Nevertheless, the agency offers no legal guidance on any other category of entry.
How the CAPE Declaration Process Works
CBP built a new tool inside the Automated Commercial Environment. It is called Consolidated Administration and Processing of Entries, or CAPE. Rather than handling each entry separately, CAPE bundles them into a single payment. In short, the CAPE Declaration is the vehicle for every IEEPA tariff refund claim.
First, the importer or broker needs an active ACE Secure Data Portal account. Second, the recipient must load U.S. bank details for ACH payment, because CBP no longer issues paper checks. Third, the filer uploads a CAPE Declaration as a CSV file through the portal.
The file itself is simple. It lists entry numbers and nothing more. Each declaration holds up to 9,999 entries, and filers may submit as many declarations as they need. Notably, filers do not use the Automated Broker Interface here. Full mechanics appear on the agency’s official guidance page.
Once CBP validates and accepts the declaration, ACE removes the Chapter 99 IEEPA provision and its duties from the affected entry summary lines. The agency then liquidates or reliquidates the entry. CBP consolidates refunds by importer of record, or by the Form 4811 notify party, and by liquidation date. In general, valid refunds arrive within 60 to 90 days of acceptance.
Deadlines That Control Your IEEPA Tariff Refund
Timing drives customs practice. Under 19 U.S.C. § 1501, CBP may voluntarily reliquidate an entry within 90 days of liquidation. For that reason, CAPE Phase 1 accepts entries liquidated within the preceding 80 days. That ten-day cushion lets the agency finish processing before the statutory window closes.
After liquidation becomes final, the path narrows sharply. Under 19 U.S.C. § 1514, you must file a protest within 180 days of the liquidation date. Courts treat that deadline as jurisdictional. Therefore, judges do not merely deny a late protest — they treat it as a nullity.
Meanwhile, entries under extension, suspension, or review keep their existing liquidation status. CBP instead validates and pays those refunds at liquidation.
Finally Liquidated Entries and the Pending Appeal
The hardest category is entries whose liquidation already became final. CBP maintained that it needed judicial authorization to reliquidate them. In response, the Court of International Trade issued orders on July 15 and July 21, 2026, directing the agency to reliquidate certain liquidated entries without regard to IEEPA duties. Those orders reached roughly 3,700 related refund suits before Judge Richard K. Eaton.
However, the relief is not universal. The government appealed to the U.S. Court of Appeals for the Federal Circuit. It argues that ordering refunds to importers who never filed suit amounts to an impermissible universal injunction. As of mid-August 2026, that appeal remains pending, so an IEEPA tariff refund on finally liquidated entries is not yet certain.
The takeaway is uncomfortable but clear. Importers holding finally liquidated entries without a filed case carry real risk. Accordingly, many trade practitioners urge clients to file protective actions rather than wait.
What an IEEPA Duty Refund Actually Pays
You also receive interest. Under 19 U.S.C. § 1505, CBP must refund interest on overpayments determined at liquidation or reliquidation. Interest generally runs from the deposit date to the liquidation or reliquidation date, at rates the IRS publishes.
Two reductions can apply. First, CBP nets over- and under-payments across the entire entry summary under 19 C.F.R. § 159.1. Second, the agency may divert a refund to offset an importer’s legally fixed and undisputed debts to the United States under 19 C.F.R. § 24.72.
Scale gives perspective. Government filings reported roughly $166 billion in IEEPA duties collected. By July 10, 2026, CAPE had accepted claims covering nearly three-quarters of that sum, with about $86.3 billion paid out in duties and interest.
Practical Steps for Miami and Florida Importers
Start with records. Pull every entry summary that carried a Chapter 99 IEEPA provision. Then confirm each entry’s liquidation status in ACE, because an IEEPA tariff refund depends on accurate entry data.
Next, verify portal access. An importer without an active ACE account and current banking details cannot be paid. In addition, confirm who filed the entries, since only the importer of record or that broker may submit the declaration.
Be alert to fraud. CBP has warned that scammers use email, notices, and social media to solicit company and personal information tied to this process. Therefore, verify any refund communication directly through your ACE Portal account before you respond.
Finally, treat the review as part of a wider compliance picture. Importers auditing old entries often surface classification and valuation problems worth correcting. Others uncover broader supply-chain exposure that calls for legal strategies for importers and exporters.
Frequently Asked Questions
File a CAPE Declaration through your ACE Secure Data Portal account. The declaration is a CSV file listing the entry numbers you are claiming. Only the importer of record, or the customs broker that filed those entries, may submit it.
CBP has stated that Phase 1 claimants do not need a CIT case. For finally liquidated entries, the question is unsettled and turns on a pending Federal Circuit appeal. Importers in that group should seek advice quickly.
CBP generally pays valid claims within 60 to 90 days after it accepts the declaration. Entries that are extended, suspended, or under review are paid at liquidation instead. Compliance reviews can stretch the timeline further.
Yes. Section 1505 of Title 19 requires the agency to pay interest on overpayments determined at liquidation or reliquidation. Interest generally accrues from the deposit date to the liquidation or reliquidation date.
Conclusion
The Supreme Court removed the legal footing for these duties. CBP has since built the machinery to return the money. Still, the result for any given entry depends on liquidation status, filing deadlines, and an appeal that remains undecided. An IEEPA tariff refund therefore rewards importers who review their records early and act within the windows the statutes set.
Transnational Matters PLLC advises importers and exporters on customs, duty, and cross-border trade matters from Miami. If your entries are affected, schedule a consultation to discuss your position and the deadlines that apply.