Current Status (Live)
- IEEPA tariffs: Invalidated by U.S. Supreme Court (Feb 20, 2026)
- Refund opportunity: ~$166 billion in duties eligible
- Refund processing: Phased rollout via CBP (CAPE system)
- Key reality: Refunds are not automatic — action may still be required
For continued tariff updates and policy changes:
TrumpTradeTracker.com
New: CAPE Phase 1 “80-Day Rule.”
Refund speed now depends on whether entries are:
- Within 80 days of liquidation → fastest path (60–90 days)
- Outside 80 days → additional steps required
Latest Updates
May 2026 — CBP reports accelerating CAPE refund activity
CBP says its new CAPE system has already processed billions in IEEPA tariff refunds, with $20.6B sent for payment. The agency also acknowledged a prior refund estimate was overstated by roughly $10B.
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CAPE was launched to automate the removal and refund of IEEPA duties through ACE.
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CBP reports ~$85B in potential and certified refunds accepted for processing.
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More than 15.8M import entries were accepted for IEEPA duty removal.
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Some refunds remain pending due to missing ACH/payment information from importers.
Source: Source: CBP Declaration of Brandon Lord Responding to May 12, 2026 Court Order
April 2026 — CAPE Phase 1 guidance clarified (80-day rule)
- CBP confirms CAPE Phase 1 limited to:
- Unliquidated entries
- Entries within 80 days of liquidation
- The 80-day window aligns with CBP’s 90-day statutory reliquidation authority
- Refunds for eligible entries expected within ~60–90 days after CAPE submission
Entries outside this window move to later phases or require protests
March 2026 — Refund rollout begins
- CBP introduces CAPE (Customs Automated Processing Environment)
- Refunds to be issued in phases, not all at once
February 2026 — Supreme Court ruling
- IEEPA tariffs ruled unlawful (Learning Resources, Inc. v. Trump)
- “Fentanyl” tariffs (Canada, Mexico, China) eliminated
- “Reciprocal” tariffs across multiple countries invalidated
- IEEPA tariff authority removed as of Feb 24, 2026
Refund Processing Status
CBP is not processing all refunds at once.
Current rollout (CAPE system):
- 🟢 CAPE phase 1 (Active Processing Window)
Eligible entries must be:
- Unliquidated, OR
- Within 80 days of liquidation (at time of CAPE submission)
Why 80 days?
This ensures CBP can complete voluntary reliquidation within the 90-day statutory window under 19 U.S.C. § 1501.
Expected timing:
- Refunds issued ~60–90 days after CAPE Declaration acceptance
- 🟡 Later CAPE Phases
- Entries beyond 80 days post-liquidation
- Protest-based claims
- Drawback claims
- Reconciliation entries
- 🔴 Delayed / Complex Cases
- AD/CVD-related entries
- Highly complex filings
- Litigation-involved entries
Not Eligible for Phase 1
Even if otherwise valid, these are excluded from Phase 1:
- Entries >80 days post-liquidation
- Entries with active protests (unless withdrawn)
- Entries in ongoing court cases
- Entries flagged for reconciliation
What this means
- Refund eligibility ≠ refund timing
- The 80-day rule is now the key timing driver
- Importers within this window may receive refunds quickly
- Others may face delays depending on entry complexity
Refunds may be batched and consolidated by the importer
Are You Eligible for a Refund?
1. Are you the Importer of Record (IOR)?
- Only the IOR can file refund claims
- Check CBP Form 7501
2. Were your goods subject to IEEPA tariffs?
Look for HTSUS Chapter 99 codes on your entry (CBP Form 7501), including:
- 9903.01.XX
- 9903.02.XX
These codes were used to apply IEEPA-related tariffs.
If your entries do not include these codes, the duties were likely assessed under a different tariff program (e.g., Section 301 or Section 232) and may not be eligible for refunds under the IEEPA ruling.
3. Did your imports occur within the valid window?
- Early 2025 → Feb 24, 2026
Important:
The ruling only applies to IEEPA tariffs
Tariffs Still in Effect (Not Eligible)
The following remain fully active:
- Section 301 (China tariffs)
- Section 232 (steel & aluminum)
- Section 122 (temporary tariffs)
What Importers Need to Do
Start: Pull Entry Reports
1. Has CBP Liquidated the Entry?
➤ No — Unliquidated Entry
- Submit a CAPE Declaration
CBP will:
- Review the entry
- Perform any necessary adjustments or reliquidation
- Process the refund if eligible
Note: Entry corrections (e.g., Post-Summary Corrections) may still be required in specific cases, but are not required to initiate the refund process.
➤ Yes — Liquidated Entry
2. Is the Entry Included in CAPE Processing?
➤ Within 80 Days (CAPE Phase 1 Eligible)
- Submit CAPE Declaration
- No protest required (if eligible)
Expected outcome:
- Refund issued within ~60–90 days
➤ Between 80–180 Days
- Not eligible for Phase 1
- File a CBP Protest to preserve rights
- Monitor for future CAPE phases
➤ Beyond 180 Days
- Escalate to trade counsel
- Court action may be required
Documentation You’ll Need
- CBP Form 7501 (Entry Summary)
- Duty payment records
- HTS classifications
- Chapter 99 tariff codes (IEEPA lines)
Tracking Your Refunds
Maintain internal records:
- Entry numbers
- Filing dates
- PSC / protest confirmations
- Expected refund amounts
- Refund status
Important: Refund processing may take months or longer
What Happens Next
The IEEPA ruling removes one major tariff program—but risk remains.
Watch for:
- Continued use of:
- Section 301
- Section 232
- Section 122
- Global changes:
- EU removing de minimis in 2026
- New customs fees on low-value imports
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:
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Submit CAPE Declarations through the ACE Portal
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Understand Phase 1 eligibility (unliquidated and ≤80-day entries)
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Configure ACH refund payments
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Interpret CBP processing and validation requirements
Do I automatically get a refund for IEEPA tariffs?
No. The Supreme Court invalidated the tariffs, but it did not create an automatic refund mechanism. Importers must take proactive steps—such as filing PSCs, protests, or CAPE declarations—to recover duties.
What is the “80-day rule” in CAPE Phase 1?
CAPE Phase 1 includes entries that are:
- Unliquidated, OR
- Within 80 days of liquidation
This ensures CBP can complete reliquidation within the 90-day statutory limit.
Entries outside this window must follow other recovery paths.
Who is eligible for an IEEPA tariff refund?
You may be eligible if:
- You are the Importer of Record (IOR)
- Your entries include IEEPA-related Chapter 99 codes (9903.01.xx or 9903.02.xx)
- Your imports occurred between early 2025 and February 24, 2026
How do I know if my entries qualify?
Review your CBP Form 7501 and look for:
- Chapter 99 tariff lines tied to IEEPA
- Duty payments associated with those lines
If those codes are not present, your goods were likely subject to a different tariff program (e.g., Section 301 or 232).
What is CAPE and how does it affect refunds?
CAPE (Consolidated Administration and Processing of Entries) is CBP’s new system for managing refunds at scale.
Importers will need to:
- Submit a CAPE Declaration (CSV upload via ACE)
- Ensure enrollment in ACH for refunds
Refunds will be processed in phases and batches, not all at once.
How long will it take to receive a refund?
- Within 80-day window: ~60–90 days
- Outside window: Months or longer
Timing depends on:
- Entry status
- Complexity
- CAPE phase
What if my entry has already been liquidated?
You still have options:
Within 80 days → CAPE (fastest path)
80–180 days → File protest
Beyond 180 days → Legal escalation
Are all tariffs affected by the Supreme Court ruling?
No. The ruling applies only to IEEPA tariffs.
The following remain fully in effect:
- Section 301 (China tariffs)
- Section 232 (steel & aluminum)
- Section 122 tariffs
Can refunds be denied?
Yes. Refunds may be denied if:
- Required filings are not submitted
- Entries are not properly documented
- Deadlines (e.g., protest windows) are missed
- Importers fail to comply with CAPE requirements
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.