Do I need to file a lawsuit to get my IEEPA tariff refund?

As of March 4, 2026, the Court of International Trade issued a broad order directing CBP to refund all importers — not just those who filed suits. However, the DOJ is expected to appeal. Many attorneys recommend filing a protective CIT action to preserve your rights.

How much IEEPA tariff refund can I expect?

Your refund depends on the country of origin, the tariff rate applied, and your total import value. China imports were subject to 10–25% IEEPA duties. Canada and Mexico imports faced 25% duties. Other countries faced a 10% reciprocal tariff. Use our calculator to estimate your refund.

What is the deadline to claim an IEEPA tariff refund?

There is no confirmed deadline yet. The statute of limitations for CIT actions under 28 U.S.C. § 1581(i) is generally two years from when the cause of action accrued, but there is legal uncertainty about the exact accrual date. File sooner rather than later.

What is an ACE account and why do I need one?

ACE (Automated Commercial Environment) is CBP's online portal for import data. You need an ACE account to access your complete import history, calculate IEEPA tariffs paid, and register for ACH electronic refund payments. Apply at cbp.gov. CBP is experiencing delays, so apply immediately.

Can I get a refund on Section 122 tariffs (the 10% global surcharge)?

On May 7, 2026 the Court of International Trade ruled 2-1 that Proclamation 11012 (the Section 122 10% surcharge effective Feb 24, 2026) is unlawful. However, the injunction only applies to the named plaintiffs — most importers must continue paying at the border. The DOJ is expected to appeal. To preserve refund rights if the ruling is affirmed, importers should file protests within 180 days of liquidation. The Section 122 surcharge also expires by its own terms on July 24, 2026.

IEEPA Tariff Refund Calculator & Guide (2026)

Refund Calculator

Estimate your IEEPA tariff refund in 30 seconds

Country of Origin *

Please select a country

Import Period *

Select start and end month

Total Import Value (USD) *

Enter your total import value

Estimated Refund Amount

Country--

Period--

Import Value--

IEEPA Rate--

Est. Refund--

Estimate only Actual refund varies by HS code, liquidation status, and CBP processing. Consult a licensed customs attorney.

Get your personalized step-by-step filing checklist emailed to you:

No spam. IEEPA updates only. Unsubscribe anytime.

Step 1 - ImmediateRegister for ACE account at cbp.gov (delays are severe)

Step 2 - This WeekRun ES-003 report in ACE, identify all IEEPA-tariffed entries

Step 3 - RecommendedConsult customs attorney about protective CIT filing

How to Claim Your Refund

Six steps to secure your IEEPA tariff refund.

1Immediate

Register for ACE Account

Apply at cbp.gov for an Automated Commercial Environment account. Gateway to all import records and electronic refunds. Delays are severe -- apply today.

2This Week

Pull Your Import Data

Run the ES-003 report in ACE and export to Excel. Identify every entry with IEEPA tariff charges from Feb 4, 2025 to Feb 24, 2026.

3This Week

Register for ACH Refund

Set up Electronic ACH payments in ACE so CBP can deposit your refund directly to your bank account.

4Unliquidated

File Post-Summary Corrections

For unliquidated entries, file a PSC to remove IEEPA duties. Must be filed within 300 days of entry date or 15 days before liquidation.

5Recommended

Consider Protective CIT Filing

For liquidated entries, consider filing a protective action in the Court of International Trade. DOJ is expected to appeal the March 4 order.

6Ongoing

Monitor CBP Implementation

Watch for CSMS notices. CBP is still liquidating entries with IEEPA duties post-ruling. Monitor your entries actively via ACE.

Latest Updates

Recent developments affecting your IEEPA tariff refund.

Jun 11, 2026

Federal Circuit Stays CIT's Section 122 Ruling Pending Appeal

U.S. Court of Appeals grants government's stay motion — Section 122 collection resumes against non-plaintiffs while appeal proceeds. Court signaled skepticism of CIT's narrow reading of the statute.

Jun 9, 2026

CBP Expanding CAPE for Reconciliation Entries by June 29

CBP tells CIT it will add reconciliation-flagged entries to CAPE processing on June 29 — closing a gap that left many large importers unable to claim Phase 1 refunds.

Jun 2026

CAPE Milestone: $89B Accepted, $22B Disbursed Across 16M Entries

Since the April 20 launch, CAPE has processed 16M+ entries with $89B in certified refunds accepted and ~$22B already sent to Treasury for ACH disbursement.

May 14, 2026

CBP Finalizes $35.5B in IEEPA Refunds; First ACH Payments Land

As of May 11, 8.3M of 15.1M validated entries were reliquidated without IEEPA duties — ~$35.5B principal plus interest. Some importers report refunds already received via ACH.

May 7, 2026

CIT Strikes Down 10% Section 122 Tariffs 2-1 (Slip Op. 26-47)

Court of International Trade rules Proclamation 11012 unlawful — administration failed to identify a "balance-of-payments deficit" as Congress defined it. Injunction limited to named plaintiffs; appeal expected.

Key Dates & Deadlines

Important milestones for your refund claim.

Update May 7: The 10% Section 122 surcharge (in effect since Feb 24, 2026) was struck down 2-1 by the Court of International Trade. NOT covered by the IEEPA refund ruling — but a separate refund pathway is now opening up. Read our Section 122 refund guide →

Date	Event	Status	Your Action
Feb 4, 2025	IEEPA refund window opens (fentanyl tariffs)	Confirmed	Include all entries from this date
Apr 2, 2025	Reciprocal tariff refund window opens	Confirmed	Include all entries from this date
Mar 7, 2025	USMCA-qualifying Canada/Mexico goods exempt	Exception	Exclude USMCA entries after this date
Feb 24, 2026	IEEPA refund window closes	Confirmed	Do not include entries after this date
Mar 4, 2026	CIT orders CBP to refund all importers	In Progress	Register ACE account immediately
Apr 20, 2026	CAPE Phase 1 opened for refund submissions	Live Now	File your CAPE Declaration CSV in ACE
May 7, 2026	CIT strikes down Section 122 (10%) tariffs (2-1)	Limited	File protests within 180d of liquidation
Jul 24, 2026	Section 122 surcharge expires by its own terms	Sunset	Compile entries with Section 122 charges now
2 yrs from accrual	CIT statute of limitations	Don't Miss	File protective CIT action early

Frequently Asked Questions

Common questions about the IEEPA tariff refund process.

Who is eligible for an IEEPA tariff refund?

Any US importer of record who paid IEEPA tariffs between February 4, 2025 and February 24, 2026. This includes imports from China, Canada, Mexico, and all countries subject to reciprocal tariffs. USMCA-qualifying Canada/Mexico goods after March 7, 2025 are excluded. If you were the buyer but not the importer of record, you have no direct CBP claim.

Do I need to file a lawsuit to get my refund?

The CIT's March 4 order covers all importers automatically. However, DOJ is expected to appeal. If the appeal succeeds, only importers with active CIT cases may be covered. Many trade attorneys recommend filing a protective action now.

Which tariffs are covered -- and which are NOT?

Covered: All IEEPA tariffs paid Feb 4, 2025 - Feb 24, 2026 (25% Canada/Mexico, 10-25% China, all reciprocal tariffs).

Not covered (by IEEPA ruling): Section 232 (steel/aluminum), Section 301 (China), and Section 122 (10% global, Feb 24, 2026 onward). Note: Section 122 was separately struck down by the CIT on May 7, 2026 — see our Section 122 guide for that refund pathway.

How long will it take to receive the refund?

CAPE Phase 1 (live since April 20) targets 60-90 days for valid refund declarations from acceptance. However, this covers only ~63% of entries. Processing could take longer if DOJ obtains a stay of the CIT order, and early system issues have caused some submission delays.

What is an ACE account and how do I register?

ACE (Automated Commercial Environment) is CBP's online portal for all US import/export data. You need it to access import history, calculate IEEPA duties paid, and register for ACH refund payments. Apply at cbp.gov. Significant processing delays -- apply immediately.

What if my entries have already been liquidated?

Liquidated entries are covered under the CIT's broad order, which confirmed reliquidation authority. However, because IEEPA duties may not be protestable via the traditional 180-day window, consult a customs attorney about filing a CIT action under section 1581(i).

What is the deadline to file?

No firm deadline yet. The CIT statute of limitations is generally two years from accrual, but the exact date is legally uncertain. Filing sooner positions you for early processing. Consult a licensed customs attorney.

What about the 10% Section 122 tariffs — can I get those refunded?

On May 7, 2026 the Court of International Trade ruled 2-1 that Proclamation 11012 (the 10% Section 122 surcharge effective Feb 24, 2026) is unlawful — the administration failed to identify the specific kind of "balance-of-payments deficit" Congress envisioned in 1974. The injunction only applies to named plaintiffs (Oregon/Washington states and a few importers); everyone else must continue paying at the border. The DOJ is expected to appeal to the Federal Circuit. To preserve your refund rights if the ruling is affirmed, file protests within 180 days of liquidation. The Section 122 surcharge also expires by its own terms on July 24, 2026. Read our full Section 122 refund guide.

I can't log into ACE or CAPE. What do I do?

Login failures and submission errors have been widespread since CAPE went live on April 20. CBP is patching defects but the phone help line (866-530-4172) has been hitting multi-hour holds with no connection. Email is dramatically faster: contact ACE.Support@cbp.dhs.gov with a clear description of the error, screenshots, and your ACE account number. You'll typically get a response within 1-2 business days, plus you have a written record if you need to escalate.

Claim Your IEEPA Tariff Refund