The U.S. Supreme Court ruled IEEPA tariffs unlawful. CBP is required to refund every dollar collected — plus 6% annual interest. This is your money. Know your rights. Know your deadlines. Know how to claim it.
The Supreme Court's ruling on February 20, 2026 established clear legal rights for every importer who paid IEEPA tariffs. These are not optional — CBP is legally required to honor them.
You have the legal right to receive a full refund of every dollar of IEEPA tariff duties paid between February 4, 2025 and February 24, 2026. CBP is under court order to return this money.
The Court of International Trade has ruled that refunds must include 6% annual interest for corporations, accruing from the date you paid the duties. The longer CBP takes, the more you receive.
You have the right to file a formal CBP protest within 180 days of each entry's liquidation date — preserving your recovery rights regardless of what happens with the CAPE system or any government appeals.
You have the right to submit your refund claim through CBP's CAPE (Consolidated Administration and Processing of Entries) system when it opens. CBP is legally required to process your claim.
CBP no longer issues paper checks. You must enroll in CBP's ACH Refund program through the ACE portal before you can receive any payment. This enrollment is required — not optional.
For liquidated entries, the 180-day protest window is absolute. Miss it and that entry's refund is permanently gone — no appeal, no extension, no exceptions. Deadlines are running right now.
The refund process has multiple steps and hard deadlines. Here is the order in which you must act to protect and maximize your recovery.
Only the company listed as the Importer of Record (IOR) on CBP Form 7501 is eligible to receive a refund. Confirm your IOR status on every affected entry through your customs broker or ACE portal.
Without ACH enrollment, CBP cannot pay you — even if your claim is fully approved. Log into your ACE Secure Data Portal at ace.cbp.dhs.gov and complete your ACH Refund enrollment with your business banking information.
If any of your entries have been liquidated (finalized by CBP), you must file a formal protest within 180 days of the liquidation date. This is your most urgent action. Do not wait for CAPE — file protests now.
Pull all CBP Form 7501 entry summaries for imports from February 4, 2025 through February 24, 2026. Identify every Chapter 99 IEEPA HTS code, compile proof of duty payment, and verify country of origin for each entry.
When CBP's CAPE portal opens, you or your representative will upload a precisely formatted CSV file listing all IEEPA-affected entries. CAPE will automatically recalculate duties, remove IEEPA HTS codes, and schedule your refund payment.
Missing any one of these dates could cost you your refund permanently.
Run through this checklist right now. Every unchecked item is a risk to your recovery.
ForTheImporter.com is an educational resource. If you need hands-on help navigating the refund process, our trusted partners can manage every step for you — at no upfront cost.
The process is complex, the deadlines are real, and the money is significant. Our trusted refund specialists manage everything for you at no upfront cost.