Duties, tariffs and fees
IEEPA Duties
IEEPA duties were 2025 tariffs under the International Emergency Economic Powers Act. In February 2026 the Supreme Court held that IEEPA does not authorize tariffs.
What does IEEPA Duties mean?
In 2025, executive orders under IEEPA (50 U.S.C. 1701 and following) imposed additional duties. Examples are the reciprocal tariffs of Executive Order 14257 and the duties on goods of Canada, Mexico and China tied to drug trafficking.
On February 20, 2026, the Supreme Court decided Learning Resources, Inc. v. Trump. It held that IEEPA does not authorize the President to impose tariffs. The same day, Executive Order 14389 ended the IEEPA duties.
CBP refunds IEEPA duties through CAPE (Consolidated Administration and Processing of Entries) in the ACE Portal, since April 20, 2026. The importer of record, or the broker that filed the entries, uploads a CAPE Declaration with the entry numbers.
ACE removes the IEEPA Chapter 99 lines, and CBP then liquidates or reliquidates the entries. CBP pays the refunds with interest, by ACH only. CAPE Phase 1 takes unliquidated entries and entries liquidated 80 days ago or less. For a finally liquidated entry, CAPE Phase 3 (from October 6, 2026) is open only to importers with their own case at the Court of International Trade. CBP does not accept post-summary corrections as refund requests.
What does it mean for your shipment?
Enroll your company for ACH refunds in the ACE Portal, because CBP does not pay these refunds by check. We review your entries, file CAPE Declarations for eligible entries and track each refund.
Allied CHB, licensed customs broker, CBP filer code 9AJ.
Where does this come from?
- Interim final rule on mail and de minimis, 91 FR 37801 (June 24, 2026)
- Executive Order 14389, Ending Certain Tariff Actions, 91 FR 9437 (February 25, 2026)
- Executive Order 14257 (reciprocal tariffs), 90 FR 15041 (April 7, 2025)
- CBP: IEEPA duty refunds
- CBP: Trade Information Notice, CAPE (updated July 10, 2026)
Related terms
Read more on this site
Trade News about IEEPA Duties
- Aug 24CBP barred PSC changes to IEEPA HTS on FTZ entry type 06
- Aug 18CBP Urged Importers to Check ACH Enrollment to Avoid Refund Rejections
- Jul 2CBP barred warehouse entries from CAPE IEEPA refund filings starting July 7, 2026
- Jun 26CBP Adds Reconciliation-Flagged Entries to CAPE for IEEPA Refunds
- Jun 25CBP updated validation checks for CAPE IEEPA refund declarations
All glossary terms · General information, not legal advice.