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Statistics · IEEPA duty refunds

IEEPA tariff refund statistics 2026

Updated · By Joshua Giles, founder of Supercargo (JG Core Ltd)

How much in IEEPA tariffs is being refunded?

About $166 billion in IEEPA duties and deposits was collected from 330,566 importers on 53.2 million entries. As of 2 October 2026, CBP had accepted about $136.6 billion of refunds into CAPE and certified about $126 billion, including interest, to the Treasury for payment, which the Court of International Trade puts at more than 75% of the total.

Key takeaways

  • About $166 billion was collected from 330,566 importers on 53.2 million entries (CBP, March 2026).
  • The Supreme Court held 6–3 on 20 February 2026 that IEEPA does not authorise tariffs.
  • By 2 October 2026, about $126 billion including interest had been certified to Treasury for payment.
  • CBP says valid refunds are generally issued 60 to 90 days after a CAPE Declaration is accepted.
  • 20,362 refunds worth about $1.1 billion were on hold for missing ACH bank details (2 October 2026).

What was collected

  1. CBP told the CIT that about $166 billion in IEEPA duties and estimated deposits had been collected as of 4 March 2026. (as of 4 March 2026; CBP (Brandon Lord) declaration, Atmus Filtration v. United States, CIT No. 26-01259, ECF 31 (filed 6 Mar 2026))
  2. Over 330,000 importers had paid IEEPA duties on over 53 million entries as of 4 March 2026. (as of 4 March 2026; CBP (Brandon Lord) declaration, Atmus Filtration v. United States, CIT No. 26-01259, ECF 31 (filed 6 Mar 2026))
  3. CBP's precise count of importers who paid IEEPA duties or deposits was 330,566. (as of 6 March 2026; CBP (Brandon Lord) declaration, Atmus Filtration v. United States, CIT No. 26-01259, ECF 31 (filed 6 Mar 2026))
  4. Exactly 53,173,939 entries were filed with IEEPA duties, of which 33,730,325 (63%) were informal entries. (as of 6 March 2026; CBP (Brandon Lord) declaration, Atmus Filtration v. United States, CIT No. 26-01259, ECF 31 (filed 6 Mar 2026))
  5. About 20.1 million IEEPA entries were still unliquidated on 4 March 2026. (as of 4 March 2026; CBP (Brandon Lord) declaration, Atmus Filtration v. United States, CIT No. 26-01259, ECF 31 (filed 6 Mar 2026))
  6. Over 15 million IEEPA entries had liquidated on or before 4 Dec 2025, beyond CBP's 90-day voluntary reliquidation period at the time of the 4 March 2026 order. (as of 4 March 2026; CBP (Brandon Lord) declaration, Atmus Filtration v. United States, CIT No. 26-01259, ECF 31 (filed 6 Mar 2026))

Refunds so far

  1. CIT estimated interest on IEEPA duties was accruing at about $650 million per month (assuming ~4.5%). (as of 6 March 2026; U.S. Court of International Trade, Freestyle World v. CBP, Opinion and Order granting class certification, ECF 61 (8 Oct 2026))
  2. Customs refunds hit $21.97 billion in May 2026, pushing net customs receipts negative (-$42 million) for the month. (as of 31 May 2026; U.S. Treasury, Monthly Treasury Statement Table 4 (Fiscal Data API), Customs Duties)
  3. Customs refunds were $49.18 billion in June 2026, making net customs receipts -$25.56 billion. (as of 30 June 2026; U.S. Treasury, Monthly Treasury Statement Table 4 (Fiscal Data API), Customs Duties)
  4. Customs refunds were $33.38 billion in July 2026; net customs receipts were -$8.55 billion. (as of 31 July 2026; U.S. Treasury, Monthly Treasury Statement Table 4 (Fiscal Data API), Customs Duties)
  5. Total customs refunds in fiscal year 2026 (Oct 2025-Sep 2026) were $144.59 billion, vs $7.49 billion in FY2025. (as of 30 September 2026; U.S. Treasury, Monthly Treasury Statement Table 4 (Fiscal Data API), Customs Duties)
  6. As of 2 Oct 2026, about $136.6 billion in potential and certified refunds had been accepted for processing in CAPE. (as of 2 October 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 58 (filed 6 Oct 2026))
  7. As of 2 Oct 2026, about $126 billion in refunds (duties plus interest) had been certified and sent to Treasury for disbursement. (as of 2 October 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 58 (filed 6 Oct 2026))
  8. The CIT said refunds sent to Treasury represent more than 75% of the $166 billion of IEEPA tariffs collected. (as of 2 October 2026; U.S. Court of International Trade order, Freestyle World v. CBP, No. 26-01088, ECF 60 (8 Oct 2026))
  9. The CIT said about $30 billion in IEEPA duties would remain on deposit at Treasury if CAPE stopped now. (as of 8 October 2026; U.S. Court of International Trade, Freestyle World v. CBP, Opinion and Order granting class certification, ECF 61 (8 Oct 2026))
  10. As of 11 Sep 2026, about $134.7 billion had been accepted into CAPE and $122 billion sent to Treasury. (as of 11 September 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 50 (filed 15 Sep 2026))
  11. As of 21 Aug 2026, about $132.5 billion had been accepted into CAPE and $106.6 billion sent to Treasury. (as of 21 August 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 38 (filed 25 Aug 2026))
  12. As of 31 July 2026, $128.68 billion had been accepted into CAPE and about $100 billion sent to Treasury. (as of 31 July 2026; U.S. Court of International Trade order, Freestyle World v. CBP, No. 26-01088, ECF 25 (filed 5 Aug 2026))
  13. As of 2 Oct 2026, 20,362 refunds worth about $1.1 billion were held because importers had not provided ACH bank details. (as of 2 October 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 58 (filed 6 Oct 2026))
  14. By 7 Oct 2026 the CIT understood Phase 3 declarations covering 1.1 million entries and $500 million in claimed refunds had been accepted. (as of 7 October 2026; U.S. Court of International Trade, Freestyle World v. CBP, Opinion and Order granting class certification, ECF 61 (8 Oct 2026))
  15. Interest on customs overpayments for Q4 2026 (from 1 Oct 2026) is 6% for corporations and 7% for non-corporations. (as of 1 October 2026; Federal Register 2026-19292, CBP: Quarterly IRS Interest Rates ... Refunds of Customs Duties)
  16. CBP says interest on refunds generally runs from the date of deposit to liquidation/reliquidation, at IRS quarterly rates (19 U.S.C. 1505). (as of 30 September 2026; CBP, IEEPA Duty Refunds (FAQ page, last modified 30 Sep 2026))

How CAPE is working

  1. 297,887 CAPE declarations had been submitted by 2 Oct 2026, of which 209,262 passed file validations. (as of 2 October 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 58 (filed 6 Oct 2026))
  2. Accepted CAPE declarations covered 27.4 million entries; 21.19 million had been liquidated/reliquidated without IEEPA duties. (as of 2 October 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 58 (filed 6 Oct 2026))
  3. 6.2 million entries on CAPE declarations failed entry-level validation (e.g. past the 90-day reliquidation window, no Chapter 99 IEEPA number, or duplicate). (as of 2 October 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 58 (filed 6 Oct 2026))
  4. CAPE Phase 1 went live in ACE at 7:11am ET on Monday 20 April 2026. (as of 20 April 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 58 (filed 6 Oct 2026))
  5. CSMS #68315804 (10 Apr 2026) announced that Phase 1 covers certain unliquidated entries and entries within 80 days of liquidation. (as of 10 April 2026; CBP CSMS #68315804, Introduction - CAPE for IEEPA Refunds, April 20, 2026 Deployment)
  6. CAPE's reconciliation-flagged entry functionality (Phase 2; entry types 01, 02, 06 without a type 09 on file) deployed 29 June 2026 (CSMS #69066837). (as of 29 June 2026; CBP CSMS #69066837, DEPLOYED - CAPE for IEEPA Refunds - Entries Flagged for Reconciliation)
  7. CAPE Phase 3, for finally liquidated entries of plaintiffs with court-ordered reliquidation, deployed at 5:10am ET on 6 Oct 2026. (as of 6 October 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 58 (filed 6 Oct 2026))
  8. Within hours of launch, 477 Phase 3 CAPE declarations covering 425,517 entries were accepted. (as of 6 October 2026; CBP (Brandon Lord) declaration, Freestyle World v. CBP, CIT No. 26-01088, ECF 58 (filed 6 Oct 2026))
  9. CBP says valid IEEPA refunds are generally issued 60-90 days after a CAPE Declaration is accepted. (as of 30 September 2026; CBP, IEEPA Duty Refunds (FAQ page, last modified 30 Sep 2026))
  10. ACE accepts CAPE Declarations with entries liquidated within the preceding 80 days. (as of 30 September 2026; CBP, IEEPA Duty Refunds (FAQ page, last modified 30 Sep 2026))

The legal record

  1. The Supreme Court held 6-3 on 20 Feb 2026 in Learning Resources v. Trump that IEEPA does not authorize tariffs. (as of 20 February 2026; Supreme Court of the United States, Learning Resources, Inc. v. Trump, 607 U.S. 229 (2026))
  2. Executive Order 14389 (signed 20 Feb 2026, 91 FR 9437) ended IEEPA duties under nine executive orders, including 14380 (Cuba) and 14382 (Iran). (as of 20 February 2026; Federal Register Vol. 91 No. 37, Executive Order 14389, Ending Certain Tariff Actions)
  3. CSMS #67834313 (22 Feb 2026) ended IEEPA duties under seven orders for goods entered on or after 12:00am ET 24 Feb 2026. (as of 24 February 2026; CBP CSMS #67834313, Ending Collection of International Emergency Economic Powers Act Duties)
  4. EO 14389 does not affect Section 232 or Section 301 duties. (as of 20 February 2026; Federal Register Vol. 91 No. 37, Executive Order 14389, Ending Certain Tariff Actions)
  5. The CIT's 4 March 2026 order (Atmus Filtration) directed CBP to liquidate or reliquidate entries without IEEPA duties; it was later amended to cover finally liquidated entries. (as of 4 March 2026; U.S. Court of International Trade, Freestyle World v. CBP, Opinion and Order granting class certification, ECF 61 (8 Oct 2026))
  6. The government appealed the CIT reliquidation order to the Federal Circuit on 3 June 2026 (appeal No. 26-1895). (as of 3 June 2026; U.S. Court of International Trade, Freestyle World v. CBP, Opinion and Order granting class certification, ECF 61 (8 Oct 2026))
  7. More than 4,000 nearly identical IEEPA refund cases involving about 7,000 plaintiffs had been filed at the CIT by 7 Oct 2026. (as of 7 October 2026; U.S. Court of International Trade, Freestyle World v. CBP, Opinion and Order granting class certification, ECF 61 (8 Oct 2026))
  8. On 8 Oct 2026 the CIT certified a class of all importers of record who paid IEEPA duties between 1 Feb 2025 and 19 Feb 2026 (excluding separate filers). (as of 8 October 2026; U.S. Court of International Trade, Freestyle World v. CBP, Opinion and Order granting class certification, ECF 61 (8 Oct 2026))
  9. A protest must be filed within 180 days after liquidation or reliquidation (19 U.S.C. 1514(c)(3)). (as of 23 October 2026; 19 U.S.C. 1514 (Cornell LII))

What the rates were

  1. Initial IEEPA drug-trafficking tariffs were 25% on most Canadian and Mexican imports and 10% on most Chinese imports. (as of 1 February 2025; Supreme Court, Learning Resources, Inc. v. Trump, 607 U.S. 229 (2026))
  2. The reciprocal tariff imposed a duty of at least 10% on all imports from all trading partners. (as of 2 April 2025; Supreme Court, Learning Resources, Inc. v. Trump, 607 U.S. 229 (2026))
  3. The China fentanyl tariff rose from 10% to 20% one month after it was imposed (EO 14228). (as of March 2025; Supreme Court, Learning Resources, Inc. v. Trump, 607 U.S. 229 (2026))
  4. At peak, the total effective IEEPA tariff rate on most Chinese goods reached 145%. (as of April 2025; Supreme Court, Learning Resources, Inc. v. Trump, 607 U.S. 229 (2026))

Customs receipts (all duties, Treasury)

Treasury reports customs duties and refunds for all tariffs together; these figures are not IEEPA-only.

  1. Monthly gross customs duties receipts were $7.68 billion in February 2025, before IEEPA tariffs took full effect. (as of 28 February 2025; U.S. Treasury, Monthly Treasury Statement Table 4 (Fiscal Data API), Customs Duties)
  2. Monthly net customs duties receipts peaked at $31.35 billion in October 2025. (as of 31 October 2025; U.S. Treasury, Monthly Treasury Statement Table 4 (Fiscal Data API), Customs Duties)
  3. Net customs duties receipts for fiscal year 2025 totalled $194.87 billion, vs $77.04 billion in FY2024. (as of 30 September 2025; U.S. Treasury, Monthly Treasury Statement Table 4 (Fiscal Data API), Customs Duties)
  4. Gross customs receipts fell from $27.17 billion in February 2026 to $21.93 billion in May 2026 after IEEPA collection stopped. (as of 31 May 2026; U.S. Treasury, Monthly Treasury Statement Table 4 (Fiscal Data API), Customs Duties)
  5. Net customs duties for fiscal year 2026 were $173.22 billion after refunds, on $317.80 billion gross. (as of 30 September 2026; U.S. Treasury, Monthly Treasury Statement Table 4 (Fiscal Data API), Customs Duties)

Method

Every figure is quoted from the page linked beside it, read on 23 October 2026: CBP’s sworn declarations and the court’s orders in the Court of International Trade, the Supreme Court opinion, the Federal Register, CBP CSMS messages and FAQ, and the Monthly Treasury Statement. Where two official figures differ for the same date, we use CBP’s declaration and say so. Figures are updated as CBP files its progress reports with the court. How we check numbers: methodology.

Cite this page: Supercargo, “IEEPA tariff refund statistics 2026”, https://getsupercargo.com/statistics/ieepa-tariff-refunds/

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