Here are the latest notable developments on IEEPA tariff refunds:
The CAPE portal in the United States began accepting IEEPA tariff refund claims, with Phase 1 focusing on unliquidated entries or entries liquidated within the past 80 days. Eligibility is limited to importers of record who actually paid the IEEPA-based tariffs, or a designated party via CBP Form 4811. Refunds are not available for tariffs paid under other authorities (e.g., Section 232 or 201).[1]
Several industry sources and trade news outlets have provided ongoing guidance on timelines, eligibility, and procedural steps, noting that CBP initially faced scale challenges and was developing automated, centralized processes to handle refunds and interest where applicable.[2][5][8]
Legal developments and court actions continue to shape the refund landscape. The U.S. Court of International Trade and related court decisions have pushed for refunds and an automated administration path, but implementation has been cautious and phased, with emphasis on centralized processing rather than entry-by-entry actions.[6][7]
Some updates indicate that refunds have been tied to the broader legal rulings on IEEPA tariff authority, with industry webinars and legal advisories stressing preparedness, documentation, and potential conversion options for refunds (cash vs. other forms), as well as the importance of filing protests or corrections where relevant.[4][9]
Expansion of coverage and process improvements have been discussed, including proposals for automation and enhanced data flows via the ACE and ACH systems, and updates to which duties are eligible under IEEPA in the evolving order and rulings.[5][10]
If you want, I can summarize key eligibility criteria, typical timelines, and practical steps to prepare a claim tailored to your company’s import profile. I can also monitor for the latest official CBP announcements and provide a period-by-period checklist.
Citations:
The customs agency will prioritize unliquidated entries in the first phase of the refund process that was instigated by the February Supreme Court decision to invalidate tariffs on most US trading partners.
www.joc.comHighlights The U.S. Supreme Court is expected to rule on the legality of the International Emergency Economic Powers Act (IEEPA) tariff actions in late 2025 or early 2026. Importers should begin to prepare for potential tariff refunds by tracking protest filing deadlines and by filing timely protests with U.S. Customs and Border Protection (CBP). The courts could also establish a special IEEPA refund process that may require certain filings or complaints in court.
natlawreview.comImportant News Regarding Possible IEEPA Tariff Refunds
www.iffusa.comOn Friday, November 5, 2025, the United States Supreme Court heard oral arguments in the case of “V.O.S. Selections Inc. v. United States” on whether a president may use the International Emergency Economic Powers Act to impose tariffs...
www.rvia.orgThe CAPE portal is now live for IEEPA tariff refunds following the Supreme Court's Learning Resources ruling. Learn eligibility requirements, procedural steps, and key considerations for claiming your share of $165+ billion in refunds.
fluet.lawRecover IEEPA tariff overpayments on contingency. No upfront fees.
tariffrefundsolutions.comThe U.S. Court of International Trade amended its IEEPA tariff refund order on March 20, 2026, expanding the scope while continuing to delay implementation. The Court clarified that the directive now covers all duties imposed under IEEPA, including those applied to imports from Brazil and India.
www.greenworldwide.comThe government stopped collecting IEEPA-related tariffs on February 24. The U.S. Court of International Trade subsequently ordered refunds to importers of record but temporarily paused “immediate” refunds to allow U.S. Customs and Border Protection (CBP) to build an automated refund system. Refunds are expected to proceed through a centralized administrative process rather than manual, entry-by-entry action.
eaccny.comFor importers, this declaration means the following: 1. Hearings for the cases relevant to this refund are currently ongoing, and both the above proposal and the rulings in general could easily be overturned. This is not a finalized system, but a possible one. 2. If you are not already in the ACE portal and registered for the CBP Automated Clearing House (ACH), then now is the time to do so. Whatever form this refund system takes, it will likely involve these two systems.
www.pcbglobaltrade.com