How To Get IEEPA Tariff Refund

IEEPA Tariff Refunds Update with Application Links and FAQs

You may have heard that certain importer tariffs will be refunded by the federal government by court order. Details of the refund process have been shared.

U.S. Customs and Border Protection (CBP) announced Phase I of submission and processing of valid tariff refund requests, starting in late April 2026. If you are an eligible importer of record (IOR) or a Customs broker, you can now access information regarding how to apply for a court-ordered refund of your tariff payments.

These tariffs/duties were imposed under the International Emergency Economic Powers Act (IEEPA), and valid refund requests are now authorized under court order or applicable law.

Currently, IORs and Customs brokers seeking refunds can access a federal website for application instructions and frequently asked questions. According to CBP, Phase I is “limited to certain unliquidated entries and certain entries within 80 days of liquidation. This means that the system will process refund applications in phases so that, according to the CBP, they can expedite your refund.

CAPE for IEEPA Refunds and Secure Accounts

As an IOR and authorized Customs broker, you must take the following steps to request an IEEPA refund:

• Apply for an Automated Commercial Environment (ACE) Portal account
• Provide CBP with bank account information through the approved ACE Portal account

Once the ACE Portal account is established and approved by CBP with your preferred, proper bank account information, then you can submit a Consolidated Administration and Processing of Entries (CAPE) Declaration.

Note that refunds will only be paid electronically via Automated Clearing House (ACH). The CAPE Declaration is a list of entries for which refunds of IEEPA duties are being requested. Each CAPE Declaration has a limit of 9,999 entries, and you can file multiple CAPE Declarations.

Keep in mind that only the IOR for the listed entries (or the authorized Customs broker that filed the entries on behalf of the IOR) may file a CAPE Declaration. Therefore, make sure that your application matches your original, authorized business names.

Future IEEPA Refund Phases and FAQs

To prepare for future phases of IEEPA, the CBP recommends that IORs and Customs brokers set up their ACE Portal account with valid bank information and start compiling lists of entries for which IEEPA duties/tariffs were paid. If you are not able to apply for a refund yet, you can start organizing your entries through an ACE Portal account.

To get help with your application, the CBP has a list of frequently asked questions on its site as well as several training resources to submit CAPE Declarations and follow up on refund timelines.

On average, the federal government expect to issue refunds within 60-90 days following its acceptance of your CAPE Declaration, barring any compliance issues, CBP debt or other review issues you may have

The CBP also offers an email for technical questions about IEEPA refunds: IEEPARefunds@cbp.dhs.gov

DSB Rock Island is not assisting with refund applications, but our tax team is available to help you with any necessary refund reporting or compliance in the future. We will continue to monitor CBP updates that may clarify your rights and responsibilities for refunds as an importer or Customs broker.

Resources:

• IEEPA Duty Refunds Fact Sheet
• CAPE Declarations Guide

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