The Supreme Court struck down the IEEPA tariffs in Learning Resources, Inc. v. Trump. Duty collected under them between Feb 1, 2025 and Feb 24, 2026 is refundable, but CBP will not send it to you on its own.
Refunds are claim-based, not automatic. The importer of record must file a CAPE Declaration in the ACE Portal; post-summary corrections are not accepted for these claims. An importer who files nothing is refunded nothing.
CBP recalculates it entry by entry from figures only you hold — the entered value, the exact IEEPA heading that applied, and the duty actually deposited. Two importers with the same total import value can be owed very different amounts.
That's why the CAPE claim only asks for entry numbers: CBP already has the maths. Any website that promises a dollar figure from your company name alone is guessing. We'd rather look at your actual entries and tell you something real.
We'll review what's recoverable and walk you through the CAPE filing, at no cost, before you commit to anything.
Every CBP Form 7501 filed between Feb 2025 and Feb 2026. Your broker can export them from ACE; the IEEPA duty appears as a separate 9903.01 or 9903.02 line.
Column 1 duty, Section 301 and Section 232 all stay. Only the IEEPA line is refundable, and mixing them in is the fastest way to have a claim bounced.
Upload a CSV of your entry numbers — entry numbers only, CBP has the rest. This is the step people miss: refunds are not automatic and post-summary corrections are not accepted.
Refunds arrive per entry, not as one payment. Check each one against the claim. Partial and rejected lines are common, and they can be appealed.
We can't quote your refund sight unseen. Anyone who does is guessing. The figure depends on your own entry data, and that is the whole reason CBP built a claim process instead of paying refunds automatically.
Timing. Entries liquidated more than 80 days before you file drop out of CAPE, so it pays to move. The underlying court deadline is generally understood to run into early 2027, but treat that as a planning date, not a promise.
Which duties come back. Only the IEEPA line. Section 301, Section 232 and the new forced-labor tariff rest on different statutes and are not refundable.
Send your entry summaries for the window and we'll tell you what's recoverable before you commit to anything, and quote your next shipment while we're in there.
Email us your entriesWe're a freight forwarder, not a customs attorney. For a contested or high-value claim, use licensed customs counsel. We'll happily work alongside them.