Last updated: September 22, 2026
The Supreme Court struck down the IEEPA tariffs in February, and large importers are now getting their money back. Target reported about $994 million in pretax refund benefits. Many small importers, though, are still waiting, and some may lose their refunds entirely because of a timing problem in U.S. Customs and Border Protection’s (CBP’s) refund system. In a September 9 letter, ten members of Congress asked CBP to fix it.
The short answer
You claim an IEEPA tariff refund through CBP’s CAPE system, which is part of the ACE portal. Under Phase 1, CBP accepts a claim only while the entry is unliquidated or within 80 days after it liquidates. If your ACE account isn’t set up and approved before that window closes, you can miss the deadline. Set up ACE and ACH now, and have your broker file right away.
What happened
In Learning Resources, Inc. v. Trump, the Supreme Court ruled in February 2026 that the President’s use of the International Emergency Economic Powers Act to impose broad tariffs was illegal. The Court of International Trade later ordered refunds. CBP opened CAPE (Consolidated Administration and Processing of Entries) to handle the refund claims.
Large importers have moved quickly. The Minnesota Star Tribune reported refunds of about $994 million at Target, $100 million at Solventum and $9 million at Graco. It also reported that JB Lures, a fishing-tackle maker in Bemidji, is not applying at all because the process is too complicated. The owners think they are owed as much as $110,000.
On September 9, Rep. Haley Stevens and nine other House members wrote to CBP Commissioner Scott. They said CBP must recognize an importer’s account in CAPE before the importer can file, and that in some cases CBP “is failing to approve importer accounts” within the filing window. The letter says small importers “on thin margins” are the ones most likely to lose refunds they are owed.
How the refund process works
| Item | What CBP says |
|---|---|
| Where to file | A CAPE declaration in the ACE Secure Data Portal |
| Who can file | The importer of record, or the licensed customs broker who filed the entries |
| Phase 1 scope | Unliquidated entries and entries within 80 days of liquidation |
| Phase 2 (planned) | Reconciliation-flagged entries where the reconciliation entry is not yet on file |
| Payment | ACH only, to a verified U.S. bank account |
| Timing | Generally within 60–90 days after acceptance |
| Interest | Yes, under 19 U.S.C. § 1505 |
| Fees | None. CBP warns about scammers who ask for fees |
Source: CBP IEEPA Duty Refunds page. The congressional letter describes the window as 90 days; CBP’s own page says CAPE accepts entries within 80 days of liquidation, which leaves a buffer inside the 90-day statutory reliquidation period. Plan around 80.
According to SelfEmployed.com, about $85 billion in claims had entered processing and more than $20 billion had been paid out.
What this means for small importers
- Check your liquidation dates this week. Entries liquidate on a schedule whether or not you are paying attention. Ask your broker for a list of every entry with IEEPA duties and its liquidation date, sorted by earliest date first.
- Set up ACE and ACH first. Account approval is the step where claims are getting stuck. Don’t wait until you have finished counting how much you are owed.
- Record the claim as a receivable. If you expensed the tariffs or added them to inventory cost, a refund changes your cost of goods sold and your taxable income. Talk to your accountant about when to recognize it, and track interest separately because it is income.
- A smaller claim can still be worth filing. JB Lures’ estimated $110,000 is a year’s pay for an employee. If a broker charges a flat or hourly fee to file, it is often a small cost compared with the refund. CBP itself charges nothing.
- If you miss the window, talk to a trade attorney. CBP says that once an entry has liquidated or reliquidated, a protest may still be possible. Ask a trade attorney before you give up on the claim.
CBP’s “administrative backlogs are preventing companies from receiving refunds.” — September 9, 2026 letter from ten House members to CBP
FAQ
Who is eligible for an IEEPA tariff refund?
The importer of record who paid IEEPA duties on entries. The claim is filed through CAPE by the importer or by its customs broker.
What is the CAPE deadline?
In Phase 1, CAPE accepts entries that are unliquidated or that liquidated within the previous 80 days. Once an entry falls outside that window, it can’t be claimed through Phase 1.
How long does a refund take?
CBP says valid refunds are generally issued within 60 to 90 days after the declaration is accepted, unless the claim needs a compliance review.
Do refunds include interest?
Yes. CBP pays interest under 19 U.S.C. § 1505.
Should I pay someone who contacts me offering to get my refund?
No, not if they contacted you out of the blue. CBP says it charges no fees and warns about scam emails and notices. Work only with a licensed broker you have chosen yourself.
The bottom line
The Supreme Court ruling means these duties should be refunded, but you only get the money if you file in time. Big companies have staff watching the dates. Small importers need to set up ACE this week and get their broker to file before the 80-day window closes.
