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IEEPA Tariff Refunds for Small US Importers: A Plain English Guide (2026)

Information only. This is not legal advice and not customs broker advice. Telep IO LLC is not a law firm or a licensed customs broker. Rules change often. Always confirm with CBP's official pages, a licensed customs broker, or a trade attorney before you act.

What happened

On February 20, 2026, the US Supreme Court decided Learning Resources, Inc. v. Trump (No. 24-1287), together with Trump v. V.O.S. Selections (No. 25-250). The Court held: "IEEPA does not authorize the President to impose tariffs." Source: https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf

The tariffs covered by the case were the "drug trafficking" tariffs on Canada, Mexico, and China and the "reciprocal" (trade deficit) tariffs, both imposed under the International Emergency Economic Powers Act (IEEPA).

How refunds work: CAPE in the ACE Portal

US Customs and Border Protection (CBP) built a tool called CAPE (Consolidated Administration and Processing of Entries) inside the ACE Portal. Official page: https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds

Key points from CBP, quoted:

• "Importers of Record (IORs) and Customs brokers are able to file a CAPE Declaration, using a Comma-Separated Values (.CSV) file, through their web-based ACE Secure Data Portal (ACE Portal) account."
• "The CAPE Declaration consists of the list of entries for which refunds of IEEPA duties are being requested. CBP does not require any other information in the .CSV file."
• "Each individual CAPE Declaration has a limit of 9,999 entries."
• "Only the IOR for the listed entries or the authorized customs broker that filed the entries on behalf of the IOR may file the CAPE Declaration."
• Refunds are paid by ACH. CBP says valid refunds "are generally issued within 60 - 90 days following acceptance of the CAPE Declaration, unless a compliance concern requires further CBP review."
• "Yes, interest will be included in your IEEPA duty refund," governed by 19 U.S.C. 1505.

CAPE launched April 20, 2026 (CSMS # 68340863): https://content.govdelivery.com/accounts/USDHSCBP/bulletins/412cc7f

Which entries qualify right now

CBP says CAPE is rolling out in phases:

• Phase 1: "certain unliquidated entries and certain entries within 80 days of liquidation."
• Phase 2 (effective June 29, 2026): entries flagged for reconciliation (types 01, 02, 06) where the reconciliation entry (type 09) is not yet on file (CSMS # 69035485): https://content.govdelivery.com/accounts/USDHSCBP/bulletins/41d65dd

CBP lists entries CAPE will reject, including: entries "liquidated/reliquidated more than 80 days ago," entries on an open or suspended protest, reconciliation entries already on file, drawback entries, TIB and duty deferral entry types, and entries with no IEEPA HTS line. See the CAPE error guide: https://www.cbp.gov/sites/default/files/2026-05/ace_portal_-_cape_declarations_and_error_definitions_508c_0.pdf

If your entries fall outside the current phases, CBP says future phases will be announced by CSMS message. Talk to a broker or attorney about other options for those entries.

The two clocks to watch

1. 80 days after liquidation. In the current phases, CAPE only takes entries that liquidated no more than 80 days ago (or are not yet liquidated).
2. 180 days after liquidation or reliquidation (protest). CBP: "To be timely, a protest contesting the liquidated or reliquidated IEEPA refund amount must be filed within 180 days after the date of liquidation or reliquidation." This is for disputing the refund amount after CAPE processing, under 19 U.S.C. 1514.

Step by step

1. Get an ACE Portal account for your Importer of Record number.
2. Enroll in ACH refunds and add refund bank details in ACE.
3. Pull your entry numbers that carried IEEPA Chapter 99 duties (your broker can help, or use ACE reports).
4. Check each entry's liquidation status and date.
5. Download the CAPE template from the "Upload" button in the CAPE tab, list the entry numbers, and upload the CSV.
6. Watch the validation status and fix any errors CBP lists.
7. Note: once filed, "you cannot remove entries from the Declaration or cancel the Declaration."

Watch out for scams

CBP warns: "Fraudsters and scammers are using emails, notices, social media and other communication methods to attempt to solicit secure company and personal information from importers." Never share ACE logins or bank details by email.

Estimate your refund

Your refund is roughly the IEEPA duty you paid on eligible entries, plus interest under 19 U.S.C. 1505, minus any netting CBP does at liquidation (19 C.F.R. 159.1) or offsets for debts owed to the US (19 C.F.R. 24.72). Try our free quiz for a rough number.

Last checked against official sources: October 29, 2026. Information only, not legal or customs broker advice.

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$49 DIY CAPE Readiness Report

Upload a CSV with header entry,type,liquidated,protest,recon09,ieepa_duty. You get per entry screening against CBP CAPE rejection rules (80 day, open protest, entry type, reconciliation), deadline dates, a CAPE ready CSV, an ACE filing checklist, and sources. Information only, not legal or customs broker advice.