The short answer, as of October 23, 2026
Yes, IEEPA tariffs are being refunded, but not automatically. The importer of record, or the licensed customs broker that filed the entries, lists them on a CAPE Declaration in the ACE Portal, and CBP pays the IEEPA duty back by ACH with interest.[4] What you can claim today depends on where each entry sits in liquidation, and “tariff refund” can mean two different measures, so check which one your entries carried: the ACE ES-003 report, run with the IEEPA tariff indicator, lists IEEPA lines by entry.[5] To estimate the IEEPA duty on an entry, upload its Form 7501 to the IEEPA refund estimate; for Section 122 entries, use the Section 122 refund calculator.
| Entry | Refund route now | Who can use it |
|---|---|---|
| IEEPA entry, unliquidated | CAPE Declaration in the ACE Portal; CBP liquidates without the IEEPA lines[4] | Importer of record or the broker that filed the entries[4] |
| IEEPA entry, liquidated 80 days ago or less | CAPE Declaration; CBP reliquidates within its 90-day voluntary reliquidation period[4] | Importer of record or the broker that filed the entries[4] |
| IEEPA entry, liquidated more than 80 days ago (including finally liquidated entries, past 90 days) | CAPE Phase 3, opened October 6, 2026[6] | Only plaintiffs whose own Court of International Trade case has a reliquidation order; the rest wait on the courts[6][11] |
| IEEPA entry CAPE does not take yet (open protest, drawback, Type 09, Types 21 and 22, not in ACE or no liquidation status in ACE, AD/CVD entries pending liquidation under Commerce instructions) | None yet; CBP lists them for later phases[4][5] | Wait, and watch CBP’s CAPE guidance |
| Section 122 entry (February 24 to July 23, 2026) | None published by CBP; CAPE covers IEEPA duties only[4] | Three court plaintiffs, and their judgment is stayed on appeal[20] |
Am I eligible for a tariff refund? A quick checklist
Run through these for each entry before you or your broker file. Meeting all of them is a good sign CAPE will take the entry, not a guarantee: ACE runs further checks on each entry, and CBP sets the refund amount at liquidation.[4] Whether a particular entry qualifies is a question for your licensed customs broker.
- You were the importer of record. CBP refunds IEEPA duties only to the importer of record or the notify party it designated on CBP Form 4811. A buyer who paid a US supplier more because of the tariff, or a foreign exporter, has no CAPE claim.[4]
- The entry carried IEEPA duties. The goods were entered before 12:00 a.m. ET on February 24, 2026, and the entry summary declares at least one IEEPA Chapter 99 heading. Entries without one fail CAPE’s entry checks.[3][6]
- The entry is in ACE with an accepted status. Entries not filed in ACE are not taken yet.[4]
- It is unliquidated, or liquidated no more than 80 days ago. Entries that are suspended, extended or under review also go on a declaration and are refunded when they liquidate. Older entries qualify only through CAPE Phase 3, which is limited to court plaintiffs.[4][6]
- It is a type CAPE takes now. ACE rejects Type 23 (TIB), Type 08 (duty deferral), Type 09 (reconciliation) and drawback entries, and CAPE does not yet take entries under an open protest, Type 21 and 22 warehouse entries, entries flagged for reconciliation whose Type 09 is already on file, entries without a liquidation status in ACE, or AD/CVD entries for which Commerce has issued liquidation instructions and that are pending liquidation under 19 U.S.C. 1504(d). Warehouse withdrawals (Types 31, 32, 34 and 38) are accepted.[4][5][7]
- There is an ACE Portal account and refund bank details are on file. CBP pays by ACH only and holds the refund until the bank details are in the ACE Portal. As of October 2, 2026, about $1.1 billion in refunds was waiting on missing ACH details.[4][6]
Legal status: the rulings and dates that matter
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, and CBP stopped collecting them on goods entered from 12:00 a.m. ET on February 24, 2026. Section 232 and Section 301 duties were not affected.[2][3] The refund itself has been worked out at the Court of International Trade, which has ordered reliquidation of entries in more than 4,000 lawsuits brought by individual importers, and in CBP’s CAPE tool.[8]
| Date | What happened |
|---|---|
| February 20, 2026 | Supreme Court: IEEPA does not authorize tariffs; Executive Order 14389 ends the IEEPA tariff actions[1][2] |
| February 24, 2026 | CBP stops collecting IEEPA duties on goods entered from 12:00 a.m. ET[3] |
| April 17, 2026 | Court of International Trade orders refunds in V.O.S. Selections, Inc. v. United States, No. 25-00066[8] |
| April 20, 2026 | CBP opens CAPE Phase 1: unliquidated entries and entries within 80 days of liquidation[5] |
| June 3, 2026 | Government’s appeal of the refund orders docketed at the Federal Circuit, No. 2026-1895[11] |
| June 29, 2026 | CAPE Phase 2: entries flagged for reconciliation with no Type 09 filed[6] |
| July 15, 2026 | Court orders reliquidation of plaintiffs’ entries liquidated more than 80 days, once CBP accepts their CAPE declarations[8] |
| October 6, 2026 | CBP deploys CAPE Phase 3 for finally liquidated entries of plaintiffs with a reliquidation order[6] |
| October 8, 2026 | Court of International Trade certifies a class of importers in Freestyle World, Inc. v. U.S. Customs and Border Protection (Slip Op. 26-123)[8] |
| October 26 and 27, 2026 | CBP’s next CAPE progress report due to the Court of International Trade (October 26), and a closed settlement conference (October 27)[9] |
| November 9, 2026 | Government’s reply brief due in the Federal Circuit appeal; no decision as of October 23, 2026[11] |
Who files the claim, and who gets paid
CBP’s rule is short: “Only the IOR or the licensed customs broker who filed the entries can file a CAPE Declaration.” An attorney cannot file one for an importer. The filer’s ACE filer code has to match the entries, so a broker can file only for entries it filed itself, though it can put entries for several importers on one declaration.[4] If your entries were filed by more than one broker, each files for its own entries, or you file for all of them as importer of record. Importer or filer mismatches are one of the main reasons CAPE declarations fail CBP’s file checks.[6]
The refund goes to “the IOR or the party designated by the IOR (the 4811 notify party) on either the CBP Form 4811 (Special Address Notification) or on the ACE Portal account, and on the entry summary.”[4] CBP does not send refunds to consumers or other buyers who paid more because of an IEEPA duty.[4] Keep the importer’s CBP Form 5106 record current: CBP says a broker with a valid power of attorney can update it through ABI, or the importer can update it in the ACE Portal.[4]
How to claim an IEEPA tariff 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 date against the 80-day window.[5][4]
- Fix anything else on the entry first. File any post-summary correction for a non-IEEPA issue before the entry goes on a CAPE Declaration. Once a declaration is filed, entries cannot be removed and the declaration cannot be amended or canceled.[4]
- File the CAPE Declaration. Upload a CSV of entry numbers, up to 9,999 per file, in the CAPE tab. Several files are allowed, and each entry can be on only one accepted declaration. It cannot be filed through ABI, and CBP bars requesting an IEEPA refund by post-summary correction.[5][4]
- Fix rejections. ACE validates the file, then each entry. An accepted declaration gets a CAPE claim number; rejected entries are dropped with the reason, and the rest carry on. The main entry-level rejections are an entry past CBP’s 90-day reliquidation authority, no IEEPA Chapter 99 line, or an entry already on another declaration.[4][6]
- 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]
CAPE, post-summary corrections, protests and lawsuits: which does what
Importers ask whether the usual CBP correction tools can get IEEPA duties back. For IEEPA duties, CAPE is the route CBP has built, and the other tools play a supporting part. For every other duty the usual tools apply as before.
| Tool | Time limit | Role in an IEEPA refund |
|---|---|---|
| CAPE Declaration (ACE Portal) | Unliquidated, or up to 80 days after liquidation[4] | The refund request itself[4] |
| Post-summary correction | Within 300 days of entry and at least 15 days before scheduled liquidation[12] | Not for IEEPA refunds, which CBP bars; file one for non-IEEPA fixes before the entry goes on a CAPE Declaration[5][4] |
| Protest under 19 U.S.C. 1514 | Within 180 days after liquidation or reliquidation[14][13] | Disputes the refund amount after CBP liquidates or reliquidates; CAPE does not yet take entries under an open protest, and CBP says non-IEEPA protests should wait until the entry is liquidated or reliquidated[4] |
| Lawsuit at the Court of International Trade | Set by statute; ask trade counsel | The current route to Phase 3 refunds on finally liquidated entries, through an importer-specific reliquidation order[6][8] |
Deadlines, timing and interest
The 80-day window. CAPE 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, ACE rejects the entry outside Phase 3, so for each entry the working deadline is 80 days after liquidation. An entry becomes finally liquidated once it is more than 90 days past liquidation, beyond that voluntary reliquidation period.[8][4] CBP’s standard liquidation cycle is 314 days from the date of entry, so entries made in late 2025 are liquidating now, and the last IEEPA entries, from February 2026, liquidate around January 2027.[12]
How long it takes. Once a declaration is accepted, CBP says valid refunds are generally issued within 60 to 90 days. After an entry liquidates or reliquidates, most refunds reach the bank account in 3 to 5 weeks. Entries that are extended, suspended or under review are refunded when they liquidate.[4] As of October 2, 2026, CBP had accepted about $136.6 billion in potential and certified refunds for processing and sent about $126 billion to Treasury for payment.[6]
Interest. Interest is included in the refund under 19 U.S.C. 1505. It generally runs from the date the duty was deposited to the date the entry liquidates or reliquidates, at the rate the IRS sets and publishes quarterly. There is no separate interest payment; the ACE ES-022 report shows principal and interest separately.[4]
Section 122. CBP has published no refund process, so there is no filing deadline tied to one. The general liquidation and 180-day protest clocks still run on those entries.[14] Whether a protest helps with a Section 122 refund is unsettled; ask your broker or trade counsel.
Entries past the 80-day window: Phase 3, lawsuits and the class action
On October 6, 2026 CBP deployed CAPE Phase 3, which covers “finally liquidated entries filed by plaintiffs for which the Court has ordered reliquidation.” Plaintiffs that gave CBP a valid importer of record number by July 30, 2026 can file Phase 3 declarations now; CBP said it will send further instructions to plaintiffs that gave theirs later. By noon on launch day, 477 Phase 3 declarations covering 425,517 entries had been accepted.[6] The court orders behind Phase 3 direct reliquidation of a plaintiff’s entries liquidated more than 80 days, after CBP accepts that plaintiff’s CAPE declarations.[8]
On October 8, 2026 the Court of International Trade certified a class in Freestyle World, Inc. v. U.S. Customs and Border Protection: “All importers of record who paid duties imposed by the Challenged Tariff Orders between February 1, 2025, and February 19, 2026, excluding any entity that has separately filed an action seeking to recover IEEPA duties payments.” The class definition applies “for all purposes, including settlement.” The certification order itself does not order refunds; it set up the next steps in the case.[8] The court also ordered CBP to report on CAPE’s progress by October 26, 2026 and set a closed settlement conference for October 27, 2026.[9] As of October 23, 2026 the parties’ proposed scheduling order was due November 5, 2026, and we found no CBP statement opening Phase 3 to class members.[10][6]
Separately, the government’s appeal of the court’s IEEPA refund orders is still being briefed at the Federal Circuit, with its reply brief due November 9, 2026. As of October 23, 2026 there is no decision.[11] Until the courts settle it, treat finally liquidated entries without your own court order as unsettled, and take them, and any decision about suing or relying on the class, to trade counsel.
Records you need
The CAPE Declaration itself holds only entry numbers; CBP asks for nothing else in the file, and normal recordkeeping rules are unchanged.[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), the ES-003 report and each entry’s liquidation date, to confirm which lines carried IEEPA duties, which entries are inside the 80-day window, and to reconcile the refund later.[5]
- The name of the broker that filed each entry, since only that broker or you as importer of record can put it on a declaration.[4]
- CBP Form 4811, if someone other than the importer of record should receive the refund, and a current CBP Form 5106.[4]
- 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.
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] If you still think the amount is wrong, CBP says you may file a protest against its refund decision on liquidation or reliquidation, and on October 8, 2026 the Court of International Trade told importers who suspect a calculation error to contact CBP through its Centers of Excellence and Expertise.[4][9]
CBP does not charge any fee to process a tariff refund, and a request for a fee or bank details from someone claiming to be CBP is a scam. 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.[15][16] Section 122 allows a surcharge of up to 15% for no more than 150 days unless Congress extends it.[17] 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.[16]
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.[18] The government appealed on May 8, 2026.[19] 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.[20] As of October 23, 2026 the appeal was still being briefed, with the government’s response and reply brief due November 12, 2026, and CBP had published no Section 122 refund process. CAPE is for IEEPA duties only.[21][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 or a law firm. We don’t file CAPE Declarations, protests, post-summary corrections or lawsuits. The IEEPA refund estimate reads a Form 7501 you upload, totals the IEEPA duty on it and flags entries made after the February 24, 2026 cutoff or with no IEEPA lines; your broker confirms liquidation status and CAPE eligibility before filing. The filing is made by you as importer of record or by your licensed customs broker, and we can help you gather the entry summaries for your broker and, if you need one, introduce you to a licensed customs broker. Finally liquidated entries and the class action are questions for trade counsel. For every other 2026 tariff change, see tariff updates.