IEEPA tariff refund checker

Common questions

Frequently asked

What are IEEPA tariff refunds?

In February 2026 the US Supreme Court held that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were unlawful. CBP is refunding the duties collected under those tariff lines — an estimated $166 billion across about 330,000 importers — through its CAPE filing process in the ACE portal.

Who actually receives the refund?

The importer of record on the entry. If you exported DDP, that may be your company; otherwise it is usually your US buyer or the carrier/broker that filed the entry. This tool tailors next steps to each case.

Which tariffs are covered?

Duties collected under the IEEPA reciprocal tariffs and the Canada, Mexico and China fentanyl tariffs — 161 Chapter 99 tariff lines in total. Section 301 China duties and the reciprocal transshipment surcharge are not IEEPA and remain in force.

Why are only a few countries listed in the dropdown?

CBP's published CAPE list tags some tariff lines to a specific country of origin — India, China, Canada, Mexico, Brazil and Venezuela. Most reciprocal IEEPA lines are labelled Global in that list, meaning they are not tied to one country name. If your goods were made in the UK, EU, UAE or elsewhere, choose Other country — the tool still screens those global reciprocal lines.

What does "Other country" mean in the checker?

Other country is for origins not named in CBP's country-specific list. The tool matches the global reciprocal IEEPA tariff lines — the broad surcharges that applied across many trading partners. It does not mean your shipment is ineligible; it means CBP did not assign a dedicated country tag to those lines in its dataset.

Should I enter the Chapter 99 code or just my country?

Enter the 9903 Chapter 99 code from line 29 of your CBP Form 7501 when you have it — that gives a definitive yes/no for that duty line. If you do not have the code yet, country plus US entry date is a useful first screen: it shows whether any CAPE-eligible IEEPA lines were in force for that origin on that date, but you should confirm the exact code on the 7501 before filing.

Where do I find the Chapter 99 HTS code?

On the CBP Form 7501 entry summary, look at line 29 for additional HTS numbers. IEEPA duties appear as Chapter 99 codes starting with 9903 (for example 9903.01.2700 for the India reciprocal surcharge). Your customs broker or carrier can also pull this from the ACE portal using the entry number.

What's the difference between IEEPA and Section 301 duties?

IEEPA tariffs were imposed under emergency economic powers and were struck down by the Supreme Court — those duties are refundable through CAPE. Section 301 China duties (often 9903.88 codes) are a separate programme and were not invalidated; they remain payable and are not covered by this refund process. This tool flags Section 301 lines as not eligible.

What if UPS, FedEx or DHL was the importer of record?

Many express shipments were entered under the carrier's importer number. The carrier — not you or your buyer — files the CAPE claim for those entries, though they may pass the refund through commercially. Select Carrier / broker in the tool and contact them with your tracking or entry numbers for status.

What are the CAPE refund phases?

Phase 1 (open since 20 April 2026) covers unliquidated entries and entries liquidated within about 80 days of filing. Phase 2 (since 29 June 2026) covers reconciliation-flagged entries. Phase 3, expected from late July 2026, covers finally liquidated entries.

Do I need a customs broker to file?

Importers of record can file CAPE declarations directly in CBP's ACE portal. Many companies still use a licensed customs broker to validate entry numbers, liquidation status and CSV formatting. This tool is a screening aid — not a substitute for broker or legal advice before filing.

Is this an official CBP eligibility decision?

No — it is an informational screening against CBP's published CAPE list. Confirm each entry with your customs broker or the CBP IEEPA refund page before filing.