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In February 2026, the U.S. Supreme Court ruled imposing tariffs under the International Economic Emergencies Act (IEEPA) is impermissible. The result will be waves of refunds on the 53 million customs entries unto which IEEPA had been applied. Here we break down what you need to know about the IEEPA tariffs and the refund process.

Understanding the IEEPA tariffs and refunds.

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IEEPA refunds will be processed through a multi-phased approach, beginning with the simplest of entries first and then progress to more complicated ones in subsequent phases.

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Livingston’s experts offer unparalleled depth of knowledge on IEEPA tariffs and the refund process. We cut through the noise and give you the counsel that’s right for your business. Fill out the form and we'll be in touch to help you through the refund process.

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When will refunds be issued?

How do I know if I’m eligible to receive a refund for IEEPA duties?

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How can importers prepare for refund news?

Thursday, March 5th, 2026

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Will the standard refund process be used for IEEPA?

Thursday, March 5th, 2026

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Will duties paid under IEEPA be refunded?

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Frequently asked questions.

All customs entries to which IEEPA tariffs were applied are eligible for refund provided that the entries are complete and accurate. Entries with incorrect valuation, origin and classification data may become ineligible for refund.

How do I know if I’m eligible to receive a refund for IEEPA duties?

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CAPE entries will undergo two validation processes. The first to ensure the file submitted is in CSV format, that the declaration contains complete and properly formatted entry numbers, and that the submitter of the declaration is the importer of record for the entry or the customs broker that filed the original entry. If any of the above cannot be validated, the entry will be sent back with a request to resubmit once the error has been corrected. The second validation process is to ensure the entry number exists in the Automated Commercial Environment (ACE) and that none of the criteria for subsequent phases of refunds applies. For more information on the CAPE filing process, please see the ACE Portal: CAPE Declarations Quick Reference Guide.

What if my CAPE entry is rejected?

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CBP will issue a refund for the full amount provided that the information submitted in the original entry (e.g., classification, valuation, origin, etc.) was accurate. Variations between the original customs entries and CAPE declarations could result in a refund that differs from the original duties paid. In addition, CBP will subtract from a refund any outstanding balances owing to CBP from an Importer of Record (IOR).

Will the full amount be reimbursed?

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U.S. Customs and Border Protection (CBP) will accept declarations for refunds effective April 20, 2026 through the Consolidated Administration and Processing of Entries (CAPE) system. Entries eligible for refund in the first phase will receive the refund between 60 and 90 days from the date the petition is submitted. The first phase of refunds will include only those entries that are simple to process (e.g., unliquidated, uncontested entries). Subsequent phases will include more complex entries (e.g., those involving reconciliation, duty drawback, USMCA duty deferral entry, protest filed, AD/CVD etc.). For more information on the CAPE filing process, please see the ACE Portal: CAPE Declarations Quick Reference Guide.

When will refunds be issued?

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Will the full amount be reimbursed?

Can I receive my refund directly, even if the original entry was filed by my customs broker?

What if my CAPE entry is rejected?

Possibly. If you have a CBP form 4811 on file with the broker that clears your entries, and it was on file at time of entry, your refund will return first to the broker that filed the entry, who will then send it to you. However, if you did not have a CBP form 4811 on file at the time of entry, the refunds will return directly to you as the importer.

Can I receive my refund directly, even if the original entry was filed by my customs broker?

Question

What if I don’t have access to the Automated Commercial Environment (ACE) to identify IEEPA impacted entries so that I can file my CAPE declaration?

You are not required to have access to ACE. The customs broker that filed the entries can help identify your IEEPA-impacted entries on your behalf and assist you in filing your CAPE declaration.

What if I don’t have access to the Automated Commercial Environment (ACE) to identify IEEPA impacted entries so that I can file my CAPE declaration?

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February 25, 2026

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IEEPA tariffs and refund support

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