International Emergency Economic Powers Act (IEPPA) Tariff Refunds Fact Sheet
General Background
Earlier this year, the US Supreme Court struck down a portion of the Trump Administration’s tariffs that were implemented under the International Emergency Economic Powers Act (IEEPA) and required that US Customs and Border Patrol (CBP) facilitate refunds to impacted businesses.
As of April 20, 2026, CBP has initiated the refund process by adding the newly created Consolidated Administration and Processing of Entries (CAPE) system to the Automated Commercial Environment (ACE) Portal.
Detailed information from CBP on how to access or enroll the ACE Portal along with how to enroll in the electronic refund program with your businesses’ bank information can be found here.
Eligibility
While final eligibility can only be confirmed by CBP, generally speaking, businesses qualify for a tariff refund if they were the importer of record or the consignee who directly paid IEEPA tariffs. As of now, refunds do not cover Section 232, Section 301, anti-dumping, or most-favored-nation tariffs. Only IEEPA tariffs qualify for refunds.
How to Request Refunds
To request a refund, impacted businesses must submit a CAPE Declaration (a .CSV file containing a list of entries for which the business is requesting an IEEPA refund) to the CAPE system. Once this declaration is validated by CBP, impacted businesses will receive a CAPE claim number to monitor the status of their refund. CBP has stated that refunds will be issued within 60-90 days following validation unless your submission necessitates additional review.
Common FAQs
CBP has provided this list of FAQs to respond to common queries impacted businesses may have.
Contact for further Questions
For additional information related to IEEPA refunds please direct technical questions to IEEPARefunds@cbp.dhs.gov and any other general questions to traderelations@cbp.dhs.gov.