Two tariffs, two different refund answers
"Tariff refund" covers two separate measures in 2026, and the answer is different for each. As of September 23, 2026, IEEPA duties are being refunded through CBP's administrative process. Section 122 duties are not, outside three court plaintiffs. Check which one your entries carried before you do anything else: the ACE ES-003 report, run with the IEEPA tariff indicator, lists IEEPA lines by entry.[5]
| Question | IEEPA duties | Section 122 surcharge |
|---|---|---|
| Legal basis | Executive orders under the International Emergency Economic Powers Act, ended by Executive Order 14389[2] | Proclamation 11012 under Section 122 of the Trade Act of 1974[7] |
| When collected | Until 12:00 a.m. ET on February 24, 2026[3] | 12:01 a.m. ET February 24 to 12:01 a.m. ET July 24, 2026[8] |
| Court ruling | Supreme Court: IEEPA does not authorize tariffs (February 20, 2026)[1] | Court of International Trade: unlawful (May 7, 2026), stayed by the Federal Circuit (June 11, 2026)[10][12] |
| Refund route | CAPE Declaration in the ACE Portal[4] | None published by CBP; CAPE covers IEEPA duties only[4] |
| Tool | IEEPA tariff refund check | Section 122 refund status and calculator |
IEEPA duties: ruled unlawful and being refunded
On February 20, 2026 the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs.[1] The same day, Executive Order 14389 ended the additional duties imposed under IEEPA by Executive Orders 14193, 14194, 14195, 14257 and later orders.[2] CBP stopped collecting them on goods entered on or after 12:00 a.m. ET on February 24, 2026. Duties under Section 232 and Section 301 were not affected.[3]
On April 20, 2026 CBP launched CAPE (Consolidated Administration and Processing of Entries) in the ACE Portal to take IEEPA refund requests. It is rolling CAPE out in phases, so some entry types are not accepted yet.[5]
Who can claim, and who gets paid
Only two parties can submit a CAPE Declaration: the importer of record for the entries, or the customs broker that filed those entries on the importer's behalf. The filer's ACE filer code has to match the entries.[4]
The refund is paid to the importer of record, or to a notify party the importer designated on CBP Form 4811 to receive refunds on its behalf.[5] A buyer who paid higher prices because of the tariff, but was not the importer of record, has no CAPE claim. Whether a particular entry qualifies depends on its liquidation status and filing history, which is a question for your licensed customs broker.
How to claim an IEEPA refund, step by step
This is the path as CBP describes it. The importer of record or its licensed customs broker does the filing.
- Set up the ACE Portal. The importer of record needs an ACE Portal account with an Importer sub-account. The filer, if it is a broker, needs its own account.[4]
- Register bank details for refunds. CBP pays IEEPA refunds by ACH only. The refund bank account is registered in the ACH Refund Authorization tab and is separate from any ACH account used to pay CBP. Without it, CBP holds the refund.[5]
- List the entries. Run the ACE ES-003 report with the IEEPA tariff indicator to find entry lines with IEEPA duties, and check each entry's liquidation status.[5]
- File the CAPE Declaration. Upload a CSV of entry numbers, up to 9,999 per file, in the CAPE tab. Several files are allowed. It cannot be filed through ABI, and CBP bars requesting an IEEPA refund by post-summary correction.[5]
- Fix rejections. ACE validates the file, then each entry, and returns a result file listing any rejected entries and why.[5]
- CBP recalculates and pays. ACE removes the IEEPA Chapter 99 lines and duties, CBP liquidates or reliquidates the entry, and the refund is paid with interest under 19 U.S.C. 1505.[4]
- Track it. CBP does not email status updates. Use the ACE ES-022 and REV-603 reports, or ask the broker that filed.[4]
Deadlines and timing
IEEPA. CAPE currently accepts most entries that are unliquidated or no more than 80 days past their liquidation date. CBP chose 80 days so it can reliquidate within its 90-day voluntary reliquidation period under 19 U.S.C. 1501. Past 80 days, CAPE treats the entry as final and rejects it, so for each entry the working deadline is 80 days after liquidation.[4] Once a declaration is accepted, CBP says valid refunds are generally issued within 60 to 90 days, including about 45 days for CBP review and time for Treasury. Entries that are extended, suspended or under review are refunded when they liquidate.[4]
Liquidation itself. CBP's standard liquidation cycle is 314 days from the date of entry.[13] A protest against a CBP decision is generally due within 180 days of liquidation.[14] Whether that route helps with an IEEPA or Section 122 refund is unsettled; ask your broker or trade counsel.
Section 122. CBP has published no refund process, so there is no filing deadline tied to one. The general liquidation and protest clocks above still run on those entries.
Documents and access you need
The CAPE Declaration itself holds only entry numbers; CBP asks for nothing else in the file.[4] Around it, have these ready:
- An ACE Portal account with an Importer sub-account, and the refund bank details registered in it.[5]
- The entry numbers, 11 characters each. Keep leading zeros by typing an apostrophe before the number in the CSV.[4]
- Your entry summaries (CBP Form 7501) and the ES-003 report, to confirm which lines carried IEEPA duties and to reconcile the refund later.
- CBP Form 4811, if someone other than the importer of record should receive the refund.[5]
- For Section 122 entries: the entry summaries, the liquidation date of each entry, and proof of payment, so a claim can be assessed if a refund route opens. The Section 122 calculator totals what those entries paid.
Entries CAPE does not take yet
As of September 23, 2026, CAPE does not accept entries whose liquidation is final, entries covered by an open protest, entries on a drawback claim, Type 09 reconciliation summaries and entries flagged for reconciliation with the Type 09 already on file, Type 21 and 22 warehouse entries, entries not filed in ACE, and some AD/CVD entries pending liquidation. CBP says it is evaluating these for later phases.[4]
Whether finally liquidated entries will be refunded at all is still being litigated. The government's consolidated appeals from the Court of International Trade's IEEPA refund orders were pending at the Federal Circuit as of September 23, 2026.[6] For entries other than unliquidated ones and those within the 90-day reliquidation period, CBP offers no guidance on whether a court case is needed.[4] Treat these entries as unsettled and take them to trade counsel.
Why the refund may differ from the duty you paid
CBP recalculates each entry without the IEEPA lines and nets every over- and under-payment on the entry at liquidation, under 19 C.F.R. 159.1. If other duties on the entry were understated, the refund shrinks and can turn into a bill. CBP also diverts refunds to pay any undisputed debt the importer owes the United States, under 19 C.F.R. 24.72.[4]
CBP warns that scammers are using emails, notices and social media to collect company information around the refund process. CAPE Declarations are filed only in the ACE Portal.[4]
Section 122: struck down, stayed, no refund route yet
Proclamation 11012 imposed a 10% ad valorem surcharge on most imports under Section 122 of the Trade Act of 1974, reported under HTSUS 9903.03.01.[7][8] Section 122 allows a surcharge of up to 15% for no more than 150 days unless Congress extends it.[9] The surcharge applied to goods entered from 12:01 a.m. ET on February 24, 2026 through 12:01 a.m. ET on July 24, 2026.[8]
On May 7, 2026 the Court of International Trade held, 2-1, that the proclamation exceeded the President's authority, but it ordered relief, including refunds with interest, only for the three plaintiffs it found had standing: the State of Washington, Burlap and Barrel, and Basic Fun.[10] The government appealed on May 8, 2026.[11] On June 11, 2026 the Federal Circuit stayed the judgment pending appeal, finding the government had made a sufficient showing that it is likely to succeed on the merits.[12] As of September 23, 2026 the Federal Circuit had published no decision on the merits, and CBP had published no Section 122 refund process. CAPE is for IEEPA duties only.[4]
Use the Section 122 refund status page to total what your entries paid and to see estimated liquidation dates.
Where Airlift fits
Airlift USA is an NVOCC and freight forwarder, not a licensed customs broker. We don't file CAPE Declarations, protests or post-summary corrections. The IEEPA tariff refund check reviews the entry summaries you upload, estimates the IEEPA duties on them and flags which entries CAPE accepts now. The filing is made by you as importer of record or by your licensed customs broker, and we can arrange a licensed broker if you need one. For every other 2026 tariff change, see tariff updates.