Guide · IEEPA duty refunds
IEEPA tariff refunds for importers
Updated · By Joshua Giles, founder of Supercargo (JG Core Ltd)
Who qualifies for an IEEPA tariff refund?
The importer of record qualifies for refunds of IEEPA duty paid from 4 February 2025 to 24 February 2026, or its 4811 notify party. The importer or its licensed broker files a CAPE Declaration in CBP’s ACE Portal; CBP says valid refunds are generally paid by ACH, with interest, 60 to 90 days after acceptance. Phase 1 takes entries unliquidated or liquidated within 80 days (CBP, checked 23 October 2026).
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
Get the refund kit, £49$59€55Check eligibility
Many entries, or need the duty reconciled to each SKU? The audit (£900$1,200€1,050) totals every IEEPA line on your ES-003 report. Free: the ES-003 analyser.
Do you qualify? The five checks
CBP’s own conditions, one per line. Answer them for each entry, not once for the business.
- You were the importer of record on the entry. CBP refunds only the importer of record, or the 4811 notify party it designated. Bought DDP, or a courier cleared the parcel in its own name? Then the claim is theirs. More
- The entry carried IEEPA duty. Chapter 99 lines under 9903.01 and 9903.02, on goods entered before 24 February 2026. Section 232, 301 and 122 duty is not refunded. More
- The entry was filed in ACE and fits an open CAPE phase. Phase 1: unliquidated, or liquidated within the last 80 days. Phase 2: Reconciliation-flagged entries. Finally liquidated entries are outside CAPE unless a court has ordered reliquidation. More
- You have an ACE Portal account with ACH refund details. CBP pays refunds only by ACH. Without refund bank details on file, the refund is not paid until they are. More
- Nobody has already filed for that entry. Your broker may have filed a CAPE Declaration for you. A declaration cannot be cancelled or have entries removed, so check ES-022 first. More
All five? You or your broker can file. Not the importer of record? Your claim is commercial, against whoever was: see FedEx, UPS and DHL refunds or the DDP note below. Overpaid other duty too? See tariff refunds for businesses: corrections, protests and drawback.
Track every entry’s window on one sheet. The IEEPA Tariff Refund Kit (£49$59€55) dates each entry’s 80-day CAPE and 180-day protest deadline, follows it to the bank, and gives you the ten questions for your broker.
How IEEPA duties ended
- 4 Feb 2025The first IEEPA duty starts: an additional 10% on goods from China under Executive Order 14195, from 12:01 a.m. Eastern (CBP notice, Federal Register, 5 February 2025). Other IEEPA orders followed through 2025.
- 20 Feb 2026Executive Order 14389, “Ending Certain Tariff Actions”, is signed (published 25 February, 91 FR 9437). It ends IEEPA duties under nine orders, including 14380 (Cuba) and 14382 (Iran), and leaves Section 232 and Section 301 duties in place.
- 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.
- 30 Sep 2026CBP’s IEEPA Duty Refunds page last updated.
- 6 Oct 2026CAPE Phase 3 deploys, for finally liquidated entries of plaintiffs with court-ordered reliquidation (CBP declaration to the Court of International Trade).
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 gets the refund: importers of record, not consumers
Shoppers who paid higher prices, or paid duty to a courier that cleared the parcel in its own name, have no claim against CBP. See FedEx, UPS and DHL refunds and tariff refund checks.
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.
IEEPA refund deadlines: the CAPE 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.
CAPE Phase 3
Phase 3 deployed on 6 October 2026 for finally liquidated entries of importers who sued and obtained court-ordered reliquidation, according to CBP’s declaration to the Court of International Trade. On 8 October 2026 the court certified a class of importers of record who paid IEEPA duties; ask your broker how that affects your entries. Figures: IEEPA refund statistics.
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.
How to claim an IEEPA refund, step by step
Filing itself, in detail, with CBP’s rejection messages: the CAPE portal guide.
- 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 (up to 9,999 per declaration). CBP requires no other information in it. Only the importer of record or the licensed broker that filed the entries may file it. A Post Summary Correction is not a route: CBP prohibits starting an IEEPA refund that way. Once filed, a declaration cannot be cancelled.
- 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. CBP says valid refunds are generally issued 60 to 90 days after the declaration is accepted. 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.
Working through more than a handful of entries? The IEEPA Tariff Refund Kit (£49) is this guide as a PDF, plus a tracker that dates every entry’s window and follows it to the bank, and the questions to take to your broker.
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
How do I get an IEEPA refund?
Confirm you were the importer of record, find the IEEPA lines on your entries with the ES-003 report in ACE, then you or the licensed broker that filed the entries uploads a CAPE Declaration (a CSV of entry numbers) in the ACE Portal. CBP says valid refunds are generally issued 60 to 90 days after the declaration is accepted, paid by ACH with interest.
Can I claim an IEEPA refund with a Post Summary Correction?
No. CBP’s CAPE notice says importers are prohibited from initiating an IEEPA duty refund request by filing a Post Summary Correction. Use CAPE, or for entries outside it, ask your broker about a protest.
I paid duties to FedEx, UPS or DHL. Can I claim?
Only if you were the importer of record. When a carrier cleared the shipment in its own name, CBP refunds the carrier, and the carrier decides how it passes the money on. Our carrier refunds guide covers each case.
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.
Is there a deadline for IEEPA refunds?
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, last checked 23 October 2026: CBP, International Emergency Economic Powers Act (IEEPA) Duty Refunds (last modified 30 September 2026); CBP Trade Information Notice, CAPE Phase 1 (April 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 notice implementing Executive Order 14195 (effective 4 February 2025); 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%.