Guide · Tariff refunds
Tariff refunds for businesses
Updated · By Joshua Giles, founder of Supercargo (JG Core Ltd)
How does a business get a tariff refund?
A US business that was importer of record can recover duty four ways. IEEPA duty paid before 24 February 2026 is refunded with interest through a CAPE Declaration in ACE. Other overpaid duty is corrected before liquidation by a post-summary correction, or protested within 180 days after it. Duty on goods later exported may qualify for drawback (CBP, checked 23 October 2026).
The four routes
| Route | What it recovers | Deadline | Who files |
|---|---|---|---|
| IEEPA refund (CAPE) | IEEPA duty (Chapter 99, 9903.01 and 9903.02) on goods entered before 24 Feb 2026, with interest. | Phase 1: unliquidated, or liquidated within 80 days. | Importer of record or the broker that filed the entry, in the ACE Portal. |
| Post Summary Correction | Other duty overpaid on an entry: wrong classification, value or rate. Not for IEEPA duty, which CBP prohibits. | Within 300 days of entry and at least 15 days before scheduled liquidation. | Importer of record or its broker. |
| Protest | Challenges a liquidation, including the duty assessed. | Within 180 days of liquidation (19 U.S.C. 1514). | Importer of record or its broker. |
| Duty drawback | Up to 99% of duties on imported goods later exported or destroyed unused, or on substitutes. | Most claims within five years of import. | The claimant, usually through a drawback specialist. |
Start with the one rule: whose name is on the entry
Every route above is open only to the importer of record (or, for IEEPA refunds, its 4811 notify party). A business that bought delivered-duty-paid, or whose courier cleared parcels in its own name, has no claim against CBP; its claim, if any, is against the supplier or carrier. See FedEx, UPS and DHL refunds.
IEEPA refunds are the big one in 2026
CBP stopped collecting IEEPA duties on 24 February 2026 and is refunding them with interest. CBP says valid refunds are generally issued 60 to 90 days after a CAPE Declaration is accepted, by ACH only. Figures: IEEPA refund statistics. Every step: the IEEPA refund guide.
A post-summary correction cannot start an IEEPA refund
CBP’s CAPE notice: importers are “prohibited from initiating an IEEPA duty refund request by filing a Post Summary Correction.” Post-summary corrections remain the route for other errors on unliquidated entries.
Drawback is a separate regime
Under 19 U.S.C. 1313, up to 99% of duties can be recovered on imported goods that are exported or destroyed unused, and most claims must be filed within five years of import. Whether a given duty qualifies, IEEPA included, is a question for a licensed broker or drawback specialist.
Know what you paid before you claim. The IEEPA Tariff Refund Kit (£49$59€55) tracks each entry’s deadline to the bank. The audit (£900$1,200€1,050) reconciles every duty line on your ES-003 report, IEEPA included, to each SKU.
Straight answers
Can my business get a tariff refund?
If your business was the importer of record and paid IEEPA duty on goods entered before 24 February 2026, yes: CBP is refunding it with interest through CAPE. Other overpaid duty can be recovered by a post-summary correction before liquidation or a protest within 180 days after it, and duty on goods you export may qualify for drawback.
My business paid tariffs through a supplier or courier. Can we claim?
Not from CBP. CBP refunds only the importer of record or its 4811 notify party. If a DDP supplier or a courier was the importer, it claims, and anything you get back depends on your agreement with it or its own refund process.
Is the refund taxable?
That is a question for your accountant: it depends on how the duty was booked when it was paid. CBP shows principal and interest separately on the ES-022 report, which your accountant will want.
Do I need a broker to claim?
Not for CAPE: the importer of record can file the CAPE Declaration itself in the ACE Portal. Many businesses use the broker that filed the entries. Preparing documents for CBP for someone else is licensed customs business, which is why Supercargo does not file.
Sources, last checked 23 October 2026: CBP, IEEPA Duty Refunds (last modified 30 September 2026); CBP Trade Information Notice, CAPE Phase 1; CBP IEEPA FAQ (post-summary corrections); CBP Drawback FAQ; 19 U.S.C. 1313 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.
Start with the audit
Your last twelve months of entries, reconciled to the unit, for a fixed £900$1,200€1,050. Refunded in full if the variance is under 2%.