Guide · IEEPA duty refunds
IEEPA tariff refunds: who gets them, the CAPE deadline, and how to find yours
CBP stopped collecting IEEPA duties on 24 February 2026 and is refunding what was paid, with interest, through CAPE in the ACE Portal. The refund goes to the importer of record — not necessarily to the seller who paid for the goods — and each entry has its own window, measured from its liquidation.
Who is refunded
Importer of record
or its 4811 notify party
Where it is filed
CAPE, in ACE
a CSV of entry numbers
The window
80 days
after liquidation, in Phase 1
Interest
Included
under 19 U.S.C. 1505
How IEEPA duties ended
- 20 Feb 2026Executive Order 14389, “Ending Certain Tariff Actions”, is signed (published 25 February, 91 FR 9437).
- 22 Feb 2026CBP issues CSMS #67834313, “Ending Collection of International Emergency Economic Powers Act Duties”, naming the seven orders it covers: 14193, 14194, 14195, 14245, 14257, 14323 and 14329.
- 24 Feb 2026CBP stops collecting IEEPA duties from 12:00 a.m. Eastern.
- 20 Apr 2026CAPE Phase 1 becomes operational in ACE (CSMS #68340863).
- 29 Jun 2026CAPE Phase 2 opens, for entries flagged for Reconciliation — per CBP’s CAPE guidance.
- 2 Sep 2026CBP’s IEEPA Duty Refunds page last updated.
The order was signed on 20 February; collection stopped on goods entered from 24 February. CBP’s refund page describes the refunds as authorised “by court order or applicable law” and does not name a decision.
Who files, and who is paid
CBP: “Only the IOR or the licensed customs broker who filed the entries can file a CAPE Declaration.” The refund goes to “the IOR or the party designated by the IOR (the 4811 notify party)”.
If you bought DDP, the refund is not yours to claim
On a delivered-duty-paid purchase the duty was paid by whoever entered the goods, and that importer of record is who CBP refunds. Many Amazon sellers who buy DDP from China will find they have no entries in their own name at all. Whether a refund reaches you then depends on your agreement with your supplier or forwarder — a commercial conversation worth having, not a CBP process.
If you are the importer of record, check your broker has not already filed
The licensed broker that filed your entries may file the CAPE Declaration on your behalf. Ask before filing twice, and look at ES-022, which links accepted CAPE declarations to entries and refund numbers.
The windows
CAPE Phase 1
CBP says ACE accepts CAPE Declarations containing entries liquidated within the preceding 80 days, and that entry summaries with a liquidation status of suspended, extended or under review may be included. Phase 1 became operational on 20 April 2026 (CSMS #68340863).
CAPE Phase 2
Per CBP’s CAPE guidance, Phase 2 opened on 29 June 2026 for entries flagged for Reconciliation where the Reconciliation entry has not yet been filed.
Entries you already corrected
For an entry corrected with a post-summary correction, CBP says: “Once the entry has been corrected, you may include this entry on a CAPE Declaration.”
Liquidated more than 80 days ago
A protest under 19 U.S.C. 1514 must be filed within 180 days of liquidation. Whether that route is open for a given entry, and who files it, is a question for your broker — ask early, because the clock is already running.
From entries to refund, step by step
- Find the IEEPA duty on your entries. Run the ES-003 report (Entry Summary Line Tariff Details) in ACE — CBP names it as the report that identifies entries that may be eligible. IEEPA duty sits on Chapter 99 lines under 9903.01 and 9903.02. Our free analyser totals them by entry, in your browser.
- Add each entry’s liquidation status. The windows run from liquidation. The liquidation date and status are on the Entry Summary Header report, not on ES-003 — add them by entry number.
- Agree the route with your broker. Inside the CAPE window, a CAPE Declaration. Outside it, possibly a protest under 19 U.S.C. 1514, which must be filed within 180 days of liquidation. Which route fits each entry is your broker’s call.
- File the CAPE Declaration. In the ACE Portal, as a CSV file listing the entries. CBP requires no other information in it. Only the importer of record or the licensed broker that filed the entries may file it.
- Make sure the refund can be paid. CBP’s REV-613 ACH Rejected Refunds report lists refunds rejected because the recipient is not enrolled in ACE Refunds. Check the enrolment before the money is due, not after.
- Track it. ES-022 links accepted declarations, entries and refund numbers, with principal and interest shown separately. REV-603 shows pending and successful refunds; REV-615 shows CAPE refunds entry by entry once issued.
Find your IEEPA duty with the free ES-003 analyser — it reads the report in your browser and shows which entries are inside the window.
Supercargo never prepares a CAPE Declaration. Preparing a document for filing with CBP in connection with a refund is customs business under 19 CFR 111.1; the importer of record or its licensed broker files it. We total and flag IEEPA duty on entries already filed.
What Amazon sellers should check this week
- Are you the importer of record? If you bought DDP, probably not — and the refund is your supplier’s or forwarder’s to claim.
- Which entries carried IEEPA lines, and how much? Run ES-003 and total the 9903.01 and 9903.02 lines.
- Where is each entry against its window? Liquidation dates decide it — 80 days for CAPE Phase 1, 180 for a protest.
- Has your broker already filed? Ask, and check ES-022.
- Can the refund be paid? REV-613 lists refunds rejected for want of ACE Refunds enrolment.
IEEPA duty is gone from goods entered since 24 February, but other Chapter 99 lines remain. See the full 2026 stack for common kitchen and home codes on our HTS duty pages, or work a shipment through the landed cost calculator.
Straight answers
Who gets the IEEPA tariff refund?
The importer of record on the entry, or the party it designated to receive refunds — the 4811 notify party. CBP says only the importer of record or the licensed customs broker who filed the entries can file the CAPE Declaration.
I bought my goods DDP. Do I get the refund?
Not from CBP. On a delivered-duty-paid purchase your supplier or forwarder is usually the importer of record, and CBP pays the importer of record or its 4811 notify party. Whether any of it reaches you depends on your agreement with them — it is a commercial question, not a customs one. Check who is named as importer of record on the entries before assuming either way.
Is interest paid on IEEPA refunds?
Yes. CBP says interest is included, governed by 19 U.S.C. 1505, and generally runs from the date of deposit or estimated duty payment to the date of liquidation or reliquidation. ES-022 shows principal and interest separately.
What is the deadline?
There is no single date. CAPE Phase 1 accepts certain unliquidated entries and entries liquidated within the preceding 80 days, so each entry has its own window measured from its liquidation. Outside it, a protest under 19 U.S.C. 1514 must be filed within 180 days of liquidation. Ask your broker which applies to each entry.
Which duties are refunded?
IEEPA duties — the Chapter 99 lines under 9903.01 and 9903.02. Section 232, Section 301 and Section 122 lines are also Chapter 99 headings, but they are not refundable through CAPE.
Can Supercargo file my CAPE Declaration?
No. Preparing a document for filing with CBP in connection with a refund is customs business under 19 CFR 111.1, which requires a licence we do not hold, and CBP limits filing to the importer of record or its broker. We total and flag IEEPA duty on entries already filed; you or your broker files.
Sources, checked 26 September 2026: CBP, International Emergency Economic Powers Act (IEEPA) Duty Refunds (last modified 2 September 2026); CBP CSMS #67834313, Ending Collection of International Emergency Economic Powers Act Duties (22 February 2026); Executive Order 14389, Ending Certain Tariff Actions, 91 FR 9437; CBP CSMS #68340863, CAPE for IEEPA Refunds (20 April 2026 deployment); 19 U.S.C. 1505 and 1514.
For United States shipments: Supercargo is not a licensed customs broker and does not conduct customs business as defined in 19 CFR 111.1. Figures shown for prospective shipments are management estimates on a commodity code you supply. Classification, valuation and entry remain the responsibility of you as importer of record and of your licensed broker, and reliance on Supercargo does not establish reasonable care for the purposes of 19 U.S.C. 1484.
Know your landed cost before the next entry
The audit reconciles every line of your ES-003 report to your SKUs — ordinary duty, each Chapter 99 charge, freight and fees — for a fixed £900$1,200€1,050, refunded in full if the variance is under 2%.