USA IEEPA tariffs refund – eligible period and CBP procedure
USA tariffs refund: an opportunity to recover IEEPA surcharges
A significant development is underway in the United States: companies that paid certain additional tariffs imposed under the International Emergency Economic Powers Act (IEEPA) may be eligible for a refund upon request.
Following judicial challenges and a Supreme Court decision invalidating these surcharges, U.S. Customs and Border Protection (CBP) has implemented an operational mechanism allowing affected importers to request reimbursement of duties paid.
For finance teams, the amounts at stake may be significant and can reach several hundred thousand dollars depending on import volumes.
Background: why the United States increased tariffs in 2025
From February 2025, the Trump administration introduced additional tariffs under the International Emergency Economic Powers Act (IEEPA).
These measures were intended in particular to address:
• perceived lack of trade reciprocity
• persistent US trade deficits
• certain foreign taxes (including VAT) considered disadvantageous
• declared economic emergencies
The stated objective was to rebalance trade flows by increasing tariffs on imports into the United States.
Period covered by the refunds
Several key dates should be distinguished:
• 1 February 2025: initial IEEPA tariffs targeting certain imports linked to declared emergencies (including Canada, Mexico and China)
• 2 April 2025: introduction of worldwide tariffs including a general surcharge of at least 10%
• During 2025: progressive modifications and extensions depending on countries and products
• 20 February 2026: Supreme Court decision invalidating IEEPA tariffs
• 24 February 2026: effective end of their collection by US Customs
The potentially refundable period therefore runs from 1 February 2025 to 24 February 2026 for additional duties imposed under IEEPA. For many companies affected by the worldwide tariffs, the main review period will nevertheless start in April 2025.
Judicial decision and launch of the refund process
Several legal challenges were brought against the IEEPA tariffs. Lower courts ruled in 2025 that IEEPA did not grant the President authority to impose tariffs. However, those decisions were stayed, allowing the surcharges to remain in effect during the appeal process.
The decisive turning point occurred on 20 February 2026, when the U.S. Supreme Court ruled that IEEPA does not authorise the imposition of tariffs. Following this decision, the US administration ended tariff measures based on IEEPA, with CBP effectively ceasing their collection from 24 February 2026.
The Trump administration simultaneously announced new tariffs based on alternative legal authorities, notably Section 122 of the Trade Act of 1974. These new measures do not necessarily replicate all tariffs previously imposed under IEEPA.
Following a procedural order dated 6 March 2026, U.S. Customs and Border Protection was requested to detail the refund process for IEEPA tariffs, formalised in its 12 March 2026 submission. In this communication, CBP confirmed the implementation of a structured mechanism allowing duty recalculation, reliquidation of entries and electronic refunds.
Implementation of the CAPE procedure by US Customs
CBP has introduced a new functionality within the ACE system called:
CAPE — Consolidated Administration and Processing of Entries
The process provides for:
- submission of an electronic claim
- automated validation
- recalculation of duties excluding IEEPA tariffs
- reliquidation
- refund with interest
Refunds will be issued to the Importer of Record, i.e. the entity legally responsible for the importation into the United States and that paid the duties.
Official documentation specifies that, once reliquidation is completed, refunds will be transmitted electronically to the designated recipient.
A two-phase procedure
Phase 1
Importers must submit an electronic CAPE claim listing the relevant import entries.
This phase mainly covers:
• unliquidated entries
• recently liquidated entries (within approximately 90 days)
• standard formal entries
• cases without customs complexity
Once the claim is accepted:
• IEEPA tariff lines (additional Chapter 99 codes) will be removed
• duties will be automatically recalculated
• entries will be reliquidated
• refunds will be issued with interest
In limited cases, CBP may apply automatic corrections. However, filing a claim remains recommended to secure the refund.
Phase 2: more complex cases
The second phase will notably cover:
• entries subject to antidumping or countervailing duties
• ACE entries with suspended or extended status
• drawback claims (refund claims already filed, particularly following re-export)
• warehouse entries (goods placed in bonded warehouse prior to entry for consumption)
• manual corrections
Phase 2 cases are being rolled out progressively and may not be processed immediately depending on CAPE functionality.
It is also important to confirm that the duties relate specifically to IEEPA tariffs. Other US surcharges, including those imposed under Section 301 (tariffs primarily targeting imports from China) or Section 232 (measures on steel, aluminium and certain derivative products), are not covered by the refund mechanism.
Action plan for companies
- Identify imports within the eligible period
- Extract customs data
- Estimate potential refunds
- Submit CAPE claims
A cash recovery opportunity
These refunds may result in:
• immediate cash recovery
• margin improvement
• correction of import costs
• significant financial gains
For some companies, the amounts involved may be substantial, particularly for importers between February 2025 and February 2026.
For more information
For more information, please contact us: contact@btobnice.com
