What is this?
An IEEPA tariff refund is the recovery of duties levied under the International Emergency Economic Powers Act (IEEPA) starting in April 2025. Following the Supreme Court's February 2026 ruling in Learning Resources, Inc. v. Trump (which held IEEPA does not authorize tariffs), these duties are legally invalid and eligible for refund.
How Tariff Refund HQ Handles It
We map your entire IEEPA payment history to the appropriate recovery vehicle. Depending on the entry's liquidation status, we either file an accelerated refund claim via CBP's CAPE channel or execute a protective protest. We manage the sequence to ensure no filing rights expire while waiting on CBP processing.
Frequently Asked Questions
Which tariffs are eligible for the IEEPA refund?
Any tariffs explicitly levied by the Trump administration under IEEPA authority between April 2025 and the Supreme Court's vacatur in February 2026.
How did the Supreme Court ruling affect my IEEPA tariffs?
The 6-3 decision in Learning Resources v. Trump established that the President lacked statutory authority to impose tariffs under IEEPA, making those duty assessments legally invalid and subject to refund.
Do I have to use the CAPE channel to get my IEEPA refund?
It depends. CAPE was built by CBP specifically for these refunds, but entries that have already liquidated or are nearing the 180-day deadline often require formal protests to protect your legal rights.
How long will the IEEPA refund process take?
CBP processing times for CAPE claims are highly variable due to volume. Our focus is on securing the filing immediately to lock in your place in the queue and protect against statutory deadlines.
Who This Is For
We operate on a standard contingency model. There are no upfront fees or hourly billings.
Get a Free AssessmentFree Download: IEEPA Tariff Refund Checklist
Don't miss the 80-day CAPE portal window. Download our comprehensive, one-page readiness checklist to ensure your entries are fully prepared for submission.