Check and Claim Your IEEPA Tariff Refund

The importer of record that paid IEEPA duties qualifies. Executive Order 14389 of February 20, 2026 ended the IEEPA duties. CBP stopped collecting them on goods entered for consumption from 12:00 a.m. eastern time on February 24, 2026.

CAPE, the CBP refund tool, accepts an entry when:

• The entry is in ACE and has at least one dutiable IEEPA Chapter 99 line.
• The entry is unliquidated, or it liquidated in the last 80 days. Suspended, extended and under-review entries also qualify, and CBP pays them at liquidation.
• The entry is not on an open protest or a drawback claim, and it is not a reconciliation entry (type 09).
• Warehouse withdrawals (types 31, 32, 34 and 38) qualify. Warehouse entries (types 21 and 22) do not.

CBP pays only the importer of record, or a notify party named on CBP Form 4811. CBP does not pay consumers who paid higher prices.

Since April 20, 2026, CBP takes IEEPA refund requests only as CAPE Declarations in the ACE Portal. A CAPE Declaration is a CSV file of entry numbers, up to 9,999 per file. Only the importer of record or the broker that filed the entries can file it.

ACE removes the IEEPA lines from each accepted entry and recalculates the duty. After review, CBP liquidates or reliquidates the entry and pays the refund with interest (19 U.S.C. 1505). CBP nets the whole entry, and it can apply the refund to an unpaid CBP debt. So the refund can differ from an estimate.

Since February 6, 2026, CBP pays refunds only by ACH, with rare exceptions (Electronic Refunds interim final rule). CBP does not mail a check. With no refund bank account on file, CBP holds the refund.

You need your own ACE Portal account even when your broker files the CAPE Declaration, because the bank data goes in only through the Importer sub-account. In August 2026, CBP told importers to check the REV-613 report for refunds rejected for missing ACH enrollment.

Allied CHB is a licensed customs broker (CBP filer code 9AJ). For entries that we filed, we file the CAPE Declaration under our filer code and your power of attorney. For entries of other brokers, you give us access to your ACE Portal account (Cross Account Access with Importer sub-account permissions, about 10 minutes, with our step-by-step instructions). We then file the declaration from your account.

• Free analysis of your 7501 entry summaries with the tool on this page.
• An entry check against the CAPE rules: IEEPA lines, entry type, protests, drawback and reconciliation.
• The liquidation date of each entry, and the entries close to the 80-day limit.
• CAPE filing and refund tracking for the entries that we filed.
• For entries of other brokers: CAPE filing from your ACE Portal account, after you give us access.

Other errors on the same entries, such as classification or value, need a separate route. See our post-entry services and the duty recovery audit.

No. CBP does not accept a post-summary correction (PSC) as an IEEPA refund request. The only route is a CAPE Declaration.

Use a PSC only for a non-IEEPA error, and file it first. You cannot cancel, amend or remove an entry from a CAPE Declaration. For an error found later, CBP points to a protest or a prior disclosure after liquidation.

CBP has not published one closing date. The limit is per entry: CAPE accepts an entry only while it is unliquidated or liquidated in the last 80 days. This lets CBP reliquidate within the 90-day period for voluntary reliquidation (19 U.S.C. 1501, 19 CFR 173.3).

After day 80, CAPE rejects the entry as final, and CBP gives no legal guidance for those entries. A protest is generally due within 180 days after liquidation (19 CFR 174.12), but an entry on an open protest cannot go on a CAPE Declaration. Talk to us before you protest an entry with IEEPA duties.