November 9, 2026
The Supreme Court has struck down the emergency tariffs collected since February 2025, and U.S. Customs and Border Protection (CBP) now runs an online refund tool. Refunds are not automatic. Here is how to claim yours.
On February 20, 2026, in Learning Resources, Inc. v. Trump (No. 24-1287, decided with No. 25-250, Trump v. V.O.S. Selections), the Supreme Court held that "IEEPA does not authorize the President to impose tariffs" (Supreme Court opinion). It covered the "drug trafficking" tariffs on Canada, Mexico and China and the "reciprocal" tariffs on nearly all trading partners (Supreme Court opinion).
The same day, Executive Order 14389 ended those duties (Federal Register). CBP stopped collecting them on goods entered on or after 12:00 a.m. Eastern on February 24, 2026 (CBP CSMS #67834313). The order "does not affect any other duties," including Section 232 and Section 301 (Federal Register).
Only the importer of record (IOR) gets the money. CBP pays refunds only to the IOR, or to a party the IOR named on CBP Form 4811, and that party must have U.S. bank details in ACE (CBP IEEPA Duty Refunds). CBP says it does not refund consumers who paid higher prices (CBP IEEPA Duty Refunds).
Toy manufacturers buying landed (DDP) goods: if your supplier was the IOR, CBP pays them, not you. Crowdfunded game publishers and Amazon sellers: check who is named as IOR on your entry summaries (CBP Form 7501). If it is you, you can file. If it is a supplier or forwarder, you cannot.
CBP built CAPE (Consolidated Administration and Processing of Entries) inside the ACE Portal. It removes the IEEPA lines from your entries and pays one consolidated refund with interest (CBP CSMS #68340863). Phase 1 opened April 20, 2026 (CBP CSMS #68340863). Since June 29, 2026, CAPE also accepts entries flagged for reconciliation where no reconciliation entry has been filed yet (CBP IEEPA Duty Refunds).
You file a "CAPE Declaration" by uploading a CSV file that lists only your entry numbers. Each file holds up to 9,999 entries; you can file several. Only the IOR, or the licensed customs broker that filed the entries, may submit (CBP CSMS #68340863). Refunds are paid by ACH only, so your bank details must be in ACE first (CBP CSMS #68340863).
Protests and post-summary corrections: you cannot request an IEEPA refund with a PSC. File any other PSC before your CAPE Declaration (CBP CSMS #68340863). A protest filed only for IEEPA duties, on an entry within 80 days of liquidation, can be withdrawn so the entry can go through CAPE (CBP CSMS #68340863).
Liquidated vs. unliquidated entries: CAPE takes unliquidated entries and entries liquidated within the past 80 days. It rejects entries more than 80 days past liquidation (CBP CSMS #68340863). For entries CAPE accepts, CBP says no lawsuit is needed. It "offers no legal guidance" on other entries (CBP IEEPA Duty Refunds). On October 8, 2026, the Court of International Trade certified a class of "all importers of record who paid duties imposed by the Challenged Tariff Orders between February 1, 2025, and February 19, 2026," excluding companies that filed their own suits. The order does not itself direct refunds (CIT Slip Op. 26-123).
Deadlines: CBP's refund page and fact sheet list no closing date for CAPE. The practical deadline is the 80-day window after each entry liquidates. If you disagree with a refund amount, you must protest within 180 days of liquidation or reliquidation (CBP IEEPA Duty Refunds).
Timing and interest: CBP expects most valid refunds within 60 to 90 days of acceptance, including 45 days of CBP review (CBP CSMS #68340863). Interest is included under 19 U.S.C. 1505. It generally runs from your deposit date to liquidation, at a rate set quarterly by the IRS (CBP IEEPA Duty Refunds).
Section 122 (ended). Proclamation 11012 imposed a 10% surcharge for 150 days (Federal Register). It applied to goods entered from February 24 through 12:01 a.m. EDT on July 24, 2026 (CBP CSMS #67844987). On May 7, 2026, the Court of International Trade held it invalid. Relief was limited to the importer plaintiffs, including Florida toy company Basic Fun, Inc. (CIT Slip Op. 26-47). The government appealed. The Federal Circuit entered a temporary administrative stay while considering a stay pending appeal; the CIT denied a stay of its own judgment (CIT Slip Op. 26-53).
Section 301 forced-labor tariffs (current). These have applied since 12:01 a.m. Eastern on July 24, 2026, and the notice sets no end date. The rate is 12.5% for China, Vietnam and Thailand, among others. It is 10% for Canada, Mexico, India, Indonesia, Malaysia, Cambodia and the U.K. EU and Taiwan goods pay a combined MFN-plus-301 rate of 10%; Japan, South Korea and Switzerland pay a combined 12.5% (Federal Register, USTR notice).
De minimis treatment remains suspended (Federal Register, EO 14388) and ends by law on July 1, 2027 (Federal Register, CBP notice; One Big Beautiful Bill Act §70531(b)).
I bought from a supplier who paid the duty. Can I get a refund?
Not from CBP. Refunds go only to the IOR or its Form 4811 designee (CBP IEEPA Duty Refunds). Any recovery would have to come from your supplier.
Do I have to pay unpaid IEEPA bills before filing?
No. CBP has paused collection on bills for unpaid IEEPA duties (CBP IEEPA Duty Refunds).
Will I get interest?
Yes. It is included in the refund, not paid separately (CBP IEEPA Duty Refunds).
Can my lawyer file the CAPE Declaration?
No. Only the IOR or the filing broker can (CBP IEEPA Duty Refunds).
Will CAPE refund Section 301 or Section 122 duties?
No. CAPE is built for IEEPA duties only (CBP CSMS #68340863), and CBP says Section 232, 301 and 201 duties still apply (CBP IEEPA Duty Refunds).
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