Following a U.S. Supreme Court decision upholding lower-court rulings, certain tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have been deemed unlawful, opening the door for impacted importers to seek refunds.
U.S. Customs and Border Protection (CBP) is developing a new system, the Consolidated Administration and Processing of Entries (CAPE), to facilitate these repayments. However, refunds will not be issued automatically. Timing now depends heavily on CAPE eligibility and importers must take procedural, time-sensitive action.
The agency also indicated that any refunds will require a review of each entry to confirm compliance with other customs laws and determine whether additional duties, taxes, or fees—such as anti-dumping duties or tariffs imposed under other authorities—are still owed.
While CBP expects initial CAPE functionality within approximately 45 days of its mid-March update, the full review and disbursement process may take years. To prepare, importers should begin compiling entry data now and ensure enrollment in CBP’s mandatory ACH refund program to avoid payment delays or rejections.
Critical Update: CAPE Phase 1 “80-Day Rule”
Refund speed now depends on whether your entries are:
- Unliquidated, OR
- Within 80 days of liquidation at the time of submission
Why this matters:
CBP can only voluntarily reliquidate entries within 90 days under 19 U.S.C. § 1501. The 80-day CAPE window ensures they can process within that limit.
What you can expect:
- Within 80 days → Fastest path (≈60–90 days)
- Outside 80 days → Protests or later CAPE phases required
- >180 days → Legal escalation likely required
How CAPE Works (In Practice)
To receive refunds, importers (or brokers) must:
- Submit a CAPE Declaration (CSV upload via ACE)
- Identify affected entries
- Ensure ACH enrollment for payment
CBP will:
- Review entries line-by-line
- Confirm no other duties still apply (e.g., Section 301, AD/CVD)
- Issue refunds in phases and batches
What Determines Your Recovery Path
Recovery depends on:
- Whether you are the Importer of Record (IOR)
- Whether affected entries have liquidated
- Timing relative to the 80-day CAPE window
- Whether you can isolate IEEPA duty amounts at the entry level
- Previously, the 180-day protest window was the main constraint. Now, the 80-day CAPE window is the primary driver of speed.
Is This Guide Relevant to You?
This guide is relevant to you if you are the Importer of Record (IOR), have paid IEEPA duties (Chapter 99 codes), have access to entry-level data through ACE or a customs broker, and your entries fall within the period from early 2025 through February 24, 2026.
If you are not the IOR, your ability to pursue refunds may be limited or dependent on cooperation from the listed importer.
Step-by-Step Operational Playbook
Step 1: Confirm You Are the Importer of Record (IOR)
The party listed as the Importer of Record generally has standing to pursue administrative remedies and receive refunds.
Why This Matters
If you are not the IOR, you may have limited or no ability to file Post-Summary Corrections (PSCs) or protests directly with CBP.
Quick Checks
To confirm your eligibility for IEEPA duty recovery, you must verify specific identifying data on CBP Form 7501. If your foreign supplier is listed in these boxes instead of your company, they are the legal Importer of Record (IOR) and must lead the refund claim.
Important: If your foreign supplier is listed as the IOR, recovery may require their cooperation — or may not be available to you directly.
Below is the breakdown of the exact boxes you and your suppliers need to review
Identifying the Importer and Consignee on Form 7501
| Box Number | Field Name | Instructions for Verification |
| Box 27 | Importer Number | This must contain the IRS EIN (Tax ID) of the party acting as the Importer of Record. This is the party with legal standing to receive the refund. |
| Box 30 | Importer of Record Name & Address | Record the full legal name and address of the IOR. The IOR is the entity liable for duties and responsible for all statutory requirements. |
Step 2: Secure Entry-Level Data
You will need entry-level detail to identify IEEPA duty amounts and determine liquidation status.
Most merchants use broker exports because they typically contain the operational fields needed to manage corrections and protests.
Minimum Dataset (One Row per Entry Number)
- Entry number
- Entry date
- Entry summary date
- Port code
- Filer code
- Importer number/EIN
- Broker name
- Total duties paid
- IEEPA duty amount (ideally by line item)
- Liquidation status
- Liquidation date (if applicable)
If using ACE Portal:
- Confirm your importer account is properly associated
- Identify where entry status and liquidation dates appear
- If you do not yet have ACE access, please see our How to Get a CBP ACE Account guide.
If working through your broker, request a CSV/XLSX export that includes liquidation data and duty-type detail.
After you get access
- Confirm you can see your last 6–12 months of entries (or ask your broker which entry types your account should show).
- Pull an entry list and identify liquidation status for any entries you may need to correct or challenge.
- Pull the ES-003 Entry Summary Line Tariff Details ACE Report
Step 3: Identify Entries in Scope (IEEPA Duty Lines)
The operational objective is to isolate duties assessed under IEEPA measures that were invalidated.
Your broker’s reporting system should allow you to separate IEEPA duties from ordinary duties.
Practical Identification Steps
- Filter entries to the date range during which IEEPA tariffs were applied
- Locate the duty-type or program indicator used for IEEPA in your broker reports
- Identify relevant Chapter 99 HTSUS codes (often beginning with 9903.01 or 9903.02)
- Sum IEEPA duty amounts by entry number
- Retain line-level detail for audit support
If your current exports do not isolate IEEPA duties, request:
- Line-level duty breakdown
- Duty-type reporting that separates IEEPA from other programs
Maintaining line-level detail improves auditability and supports dispute resolution if needed.
Step 4: Estimate Potential Refund Exposure
Before investing time in filings, quantify potential recovery.
Quick Triage Formula
Total Potential Exposure = Sum of IEEPA Duty Amounts Across In-Scope Entries
This is a planning estimate — not a guarantee of refund.
To prioritize efficiently, segment exposure by:
- Month
- Supplier
- HTS code
- Port of entry
Larger exposures may warrant consultation with trade counsel before proceeding.
Optional: Flexport provides a free calculator that can help estimate refund exposure based on tariff inputs. You can use it as a shortcut, but validate against your broker/ACE data for filing-quality numbers.
Flexport tool: tariffs.flexport.com/refunds
Step 5: Determine Liquidation Status (Critical Decision Gate)
Liquidation status determines your recovery path and whether you qualify for CAPE Phase 1.
Liquidation is CBP’s final computation and assessment of duties on an entry.
Once liquidation occurs, relief is generally available only through a protest under 19 U.S.C. §1514.
For most entries, protests must be filed within 180 days of liquidation.
How to Confirm Liquidation
From your broker:
- Request a liquidation report showing status and liquidation date per entry
From ACE:
- Locate entry status fields that display liquidation date
Do not rely solely on courtesy notices. CBP treats them as informal and not definitive notice of liquidation.
Step 6: Choose the Correct Recovery Path
Use the framework below to determine the appropriate action for each entry. Recovery is now driven by whether an entry falls within CAPE Phase 1 scope, which is defined by liquidation status and timing.
Path A: CAPE Phase 1 Eligible Entries
Entries qualify for CAPE Phase 1 if they are:
- Unliquidated, OR
- Within 80 days of their liquidation date at the time of CAPE Declaration submission
Action:
- Submit CAPE Declaration
Outcome:
- CBP will review entries and perform any necessary reliquidation
- For entries within the 80-day liquidation window, refunds are expected in approximately 60–90 days after CAPE acceptance
Why this works:
The 80-day window ensures CBP can complete reliquidation within the 90-day statutory limit for voluntary reliquidation under 19 U.S.C. § 1501.
Important exclusions (not eligible for Phase 1):
- Entries more than 80 days past liquidation
- Entries with active protests (unless withdrawn)
- Entries involved in pending court cases
- Entries flagged for reconciliation
Path B: Not Eligible for CAPE Phase 1
➤ Entries More Than 80 Days After Liquidation
- Not eligible for CAPE Phase 1 processing
Action:
- File CBP Protest (Form 19) if within 180 days of liquidation
- Monitor for potential future CAPE phases
➤ Entries Beyond 180 Days
- Administrative remedies are generally no longer available
Action:
- Escalate to trade counsel
- Court action may be required (e.g., residual jurisdiction claims)
Supporting Tool: Post-Summary Correction (PSC)
In some cases, importers may need to correct entry data to align with CAPE submissions. The tool below may be used where applicable.
A Post-Summary Correction (PSC) allows correction of entry summary data after filing but before liquidation. Under CAPE Phase 1, PSCs may be used to resolve data issues or align entry details, but are not required to initiate refund processing.
Merchant Checklist
- Confirm entry is unliquidated and included in CAPE submission
- Confirm with your broker whether a PSC is required based on entry data
- Provide broker with affected entry list
- Identify IEEPA duty basis for correction
- Retain supporting documentation:
- Entry documentation
- Duty calculations
- Court decision references
- Track submitted PSC identifiers
- Confirm refund routing (ACH vs broker disbursement)
Correct routing reduces downstream reconciliation issues.
Step 7: Receive Refunds and Reconcile
Recovering duties is only part of the process. Controls are necessary to ensure funds are received and properly recorded. Recovering duties is only part of the process. Strong financial controls are essential to ensure refunds are actually received, reconciled, and accurately recorded.
Timing varies depending on several factors. In a best-case scenario, refunds may be received within 3–4 months from filing a Post Summary Correction (PSC).
It’s important to note that CBP will not issue payment until liquidation has officially posted.
Additionally, importers must ensure they are properly configured to receive electronic refunds through ACH in the Automated Commercial Environment (ACE). CBP issues refunds electronically through ACH, and importers must have ACH banking information set up in the ACE Portal to receive these payments. Without this configuration, refunds cannot be issued electronically, which can delay receipt of funds even after liquidation has occurred.
Proper oversight, documentation, and follow-through are what ultimately determine how quickly recovered funds translate into realized financial impact.
Establish a centralized tracker that ties together:
- Duties paid
- Filings submitted
- Refunds received
Best-Practice Controls
- Maintain one row per entry number
- Capture PSC identifiers or protest numbers
- Match refunds to specific entries
- Flag partial refunds or offsets
- Retain source documents:
- Entry summaries
- Broker statements
- CBP acknowledgements
- CBP decisions
Finance and audit teams should be aligned early in this process to ensure clean reconciliation.
Key Takeaways
Duty recovery is procedural, deadline-driven, and documentation-intensive.
- The Supreme Court invalidated IEEPA tariffs—but refunds are not automatic
- The 80-day CAPE window is now the fastest recovery path
- Missing it adds time, complexity, and risk
- Success depends on data, timing, and execution
Merchants that approach the process systematically — with entry-level data, clear routing logic, and internal controls — are best positioned to preserve and recover eligible duties.
Authored by Thomas Taggart
Head of Global Trade | Passport
Thomas Taggart is a cross-border commerce leader with more than 20 years of experience in international shipping and regulatory affairs. As the Head of Global Trade, Thomas helps ecommerce brands go global by simplifying international trade, tax, and product compliance issues. Prior to Passport, he brought international shipping solutions to market through multiple roles in UPS’s product development organization.
Frequently Asked Questions
Where can I find official CBP guidance on CAPE and IEEPA refunds?
U.S. Customs and Border Protection (CBP) has published official guidance and resources to help importers understand and use the CAPE system. These are the most relevant starting points:
These resources explain how to:
-
Submit CAPE Declarations through the ACE Portal
-
Understand Phase 1 eligibility (unliquidated and ≤80-day entries)
-
Configure ACH refund payments
-
Interpret CBP processing and validation requirements
Do I get my refund automatically?
No. You must submit CAPE declarations, PSCs, or protests.
Do I still need to file a lawsuit or a protest to get my money back?
The CIT order was specifically designed to help importers avoid the cost of individual lawsuits. However, legal experts still recommend taking proactive administrative steps. For entries that have already “liquidated” (finalized), you generally have a strict 180-day window to file a formal protest. If you rely solely on the “universal” court order and it is later stayed or overturned on appeal by the Department of Justice, you may lose your right to a refund if your individual protest window has closed in the meantime.
What is the 80-day rule?
CAPE Phase 1 includes:
- Unliquidated entries
- Entries within 80 days of liquidation
This enables CBP to meet the 90-day legal reliquidation window.
Why is CBP saying it needs to “review” my entries before issuing a refund?
CBP has stated that it must ensure no other customs laws are being violated before releasing funds. Even if the IEEPA tariffs are removed, the agency will verify if the goods are subject to other duties that remain in effect, such as Section 301 (China) tariffs, Section 232 (Steel/Aluminum) tariffs, or Anti-Dumping/Countervailing Duties (AD/CVD). This “line-by-line” review process is one of the primary reasons the refund timeline remains extended, as CBP ensures that the final duty calculation is accurate across all applicable trade laws.
Who is legally entitled to claim the refund?
Only the Importer of Record (IOR)—the entity that officially entered the goods and paid the duties to CBP—has “standing” to receive the refund.
How do I get my money back for recent shipments? (Unliquidated)
For recent shipments (those that entered within the last ~300 days and haven’t liquidated), the path is relatively fast:
-
Submit a CAPE Declaration to initiate refund processing
-
Work with your customs broker to correct entries if required (e.g., via PSC)
Important: CAPE is now the primary mechanism for refund processing. Entry corrections (such as PSCs) may still be required in certain cases, depending on how the original entry was filed.
Pro Tip: Ask your broker to request Accelerated Liquidation to shorten the typical ~10-month timeline.
What if my shipments have already been liquidated?
Once an entry “liquidates,” the recovery path depends on timing relative to the CAPE Phase 1 window:
-
Within 80 Days of Liquidation:
Eligible for CAPE Phase 1. Submit a CAPE Declaration -
Between 80–180 Days:
Not eligible for Phase 1. File a formal Administrative Protest (CBP Form 19) and monitor for future CAPE phases -
Past 180 Days:
These entries are generally considered closed. However, given the scale of this ruling, some trade attorneys are exploring “residual jurisdiction” lawsuits (28 U.S.C. § 1581(i)) to recover older funds
Are all of the administration’s tariffs gone now?
No. The Supreme Court ruling was specific to the IEEPA. It did not affect:
-
Section 301 Tariffs (primarily on goods from China).
-
Section 232 Tariffs (Steel and Aluminum).
-
Section 122 Tariffs: Be aware that the administration has already begun pivoting to Section 122 of the Trade Act of 1974 to maintain a 10% global surcharge, which is limited to a 150-day duration.
Do these refunds include interest?
Yes. The government confirmed on March 4th that it will pay interest on the refunded duties, calculated from the date the duties were originally deposited. With an estimated $175 billion in total refunds owed, interest payments alone are expected to be substantial.
What’s the best way to stay updated?
Trade policy is moving daily. We recommend monitoring TrumpTradeTracker.com for real-time updates on Section 122 pivots and further CIT orders.
We ship DDP and pay duties through a broker. Can we still claim refunds?
If you are listed as the Importer of Record and duties were paid on your entries, you can typically pursue refunds. Confirm who is listed as IOR and how refunds are disbursed.
What if we cannot tell which duties are IEEPA duties?
Request a duty-type breakdown or line-level detail from your broker. Look for Chapter 99 HTSUS codes beginning with 9903.01 or 9903.02.
What is liquidation in plain terms?
Liquidation is CBP’s final calculation and assessment of duties for an entry. After liquidation, the primary remedy is a formal protest — and deadlines apply.
Do we need a lawyer?
Many merchants work with brokers for PSC and protest filings. Trade counsel is often appropriate when:
- Exposure is significant
- Protests are denied
- Complex fact patterns exist
- Litigation is being considered