Following a landmark Supreme Court decision, importers who paid duties under the International Emergency Economic Powers Act (IEEPA) may be entitled to a full refund plus interest. This advisory explains the key facts, deadlines, and the actions you should take immediately.
The Supreme Court struck down IEEPA tariffs
On February 20, 2026, the U.S. Supreme Court ruled that IEEPA does not authorize the president to impose tariffs — that power belongs to Congress. This invalidated both the fentanyl tariffs (effective since February 4, 2025) and the reciprocal tariffs (effective since April 2, 2025). It did not affect other tariffs such as Section 232 (steel/aluminum), Section 301, or antidumping/countervailing duties.
On March 4, 2026, the U.S. Court of International Trade ordered CBP to refund IEEPA duties to all importers of record — regardless of whether they filed a lawsuit. Total IEEPA collections are estimated at $170–175 billion.
Who qualifies for a refund?
Every Importer of Record (IOR) who paid IEEPA duties between February 4, 2025 and February 24, 2026 is entitled to a full refund plus 6% annual interest. The refund goes to the IOR listed on the customs entry — regardless of whether those costs were passed to consumers or absorbed internally.
If your imports entered under DDP terms (Delivered Duty Paid), the party who paid the duties (typically the shipper or supplier) is the IOR entitled to the refund. In that case, we recommend you negotiate a pass-through with your supplier.
Key dates and deadlines
The CBP CAPE (Claims and Processing Engine) portal launches April 20, 2026 for Phase 1 refund claims. Importers who have not completed ACE Portal and ACH setup will not receive refunds until their accounts are ready.
Other important dates include the rolling 180-day protest deadline that applies to each liquidated entry individually, an early May government appeal deadline for the CIT refund order, an estimated 60–90 day refund processing time after accepted CAPE Declaration, and a July 24 expiry date for the Section 122 replacement tariffs.
Four steps to claim your refund
Refunds are not automatic. You must take action through CBP’s new CAPE system.
**Step 1: Set up your ACE Portal account.** Register for an ACE Secure Data Portal account at ace.cbp.dhs.gov if you do not have one. You need the Importer sub-account type. Without this, you cannot file a refund claim or receive payment.
**Step 2: Enroll in ACH electronic refunds.** Add your U.S. bank account (ACH) information to your ACE Portal profile. CBP no longer issues paper checks — all refunds are electronic. Without ACH enrollment, your refund will be held in reject status.
**Step 3: Compile your entry data.** Work with your customs broker to gather all entry numbers on which IEEPA duties were paid. You will need to submit these as a CSV file through the CAPE portal. Each declaration supports up to 9,999 entries.
**Step 4: File protective protests.** For entries that were liquidated more than 90 days ago, file a formal protest with CBP within 180 days of liquidation to preserve your refund rights. Coordinate with your customs broker or trade counsel on this step.
How ASR WorldWide Express can help
While only the Importer of Record or their authorized customs broker can file CAPE Declarations, our team is ready to support you through this process.
We will provide detailed shipment records covering the IEEPA period, including entry references, MBL/AWB numbers, dates, and origin/destination details to help you and your broker compile claims. We can connect you with the licensed customs broker partners who filed your entries, since they can submit the CAPE Declaration on your behalf. We are tracking liquidation dates across client entries and will alert you to upcoming protest deadlines. As CAPE phases expand and the regulatory landscape evolves, we will keep you informed with timely advisories.
Important disclaimer
This advisory is for informational purposes only and does not constitute legal, tax, or customs brokerage advice. ASR WorldWide Express is a licensed freight forwarder (MC# 1667345-B) and coordinates customs clearance through trusted licensed broker partners. Refund eligibility, amounts, and timelines are subject to CBP processes, court rulings, and applicable law. We recommend consulting with your customs broker, trade counsel, and tax advisor regarding your specific situation.
Ready to get started? Contact us at shipping@asrwe.com or call +1 786 373 3003 to request your IEEPA-period shipment records and begin the refund process.
