On February 20, 2026, the Supreme Court invalidated IEEPA tariffs totaling $166 billion. U.S. importers who paid those duties are entitled to full refunds — plus 6% statutory interest. The window to file closes in November 2026.
The Supreme Court ruled that the International Emergency Economic Powers Act does not grant the President authority to impose tariffs. The 6-3 decision invalidated tariffs averaging 10% to 25% applied to imports from Canada, China, Mexico, and other trading partners between February 2025 and February 2026.
U.S. Customs and Border Protection (CBP) has been ordered to remove IEEPA-related duties from all affected entries and issue refunds with statutory interest to every eligible Importer of Record.
The business listed on CBP entry documents as responsible for the shipment. If your company took title to goods before they cleared customs, you are likely the Importer of Record and entitled to the refund.
IEEPA duties paid between February 2025 and February 2026. The refund applies to all qualifying entries within that window — plus 6% annual interest from the deposit date.
CBP is developing a new CAPE system (a sub-module of ACE) to process claims. Once CAPE goes live, importers will have 45–60 days to file. A 180-day appeal period follows — but the window is expected to close in early November 2026.
Liquidated entries are subject to a 180-day protest period. Companies with organized entry data, reconciled customs records, and completed claim preparation will file the moment CAPE opens — ahead of the 330,000+ businesses competing for the same window.
CBP acknowledges that manual processing of 53 million entries would require 4.4 million labor hours. Even with automation, claims must pass through intake validation, duty recalculation, liquidation review, and disbursement. Data gaps, indexing errors, or incomplete broker records can delay or eliminate recovery entirely.
Companies that prepare entry data and customs records before CAPE opens will file first — and recover fastest.
Once CAPE goes live, you have a narrow window to file. There is no indication it will be extended.
Cash advances let you access your expected refund in 2–3 weeks — rather than waiting months or years for CBP processing.
Any business that served as the Importer of Record and paid IEEPA-designated tariffs between February 2025 and February 2026 may qualify. This includes businesses across every import-dependent industry.
Companies importing raw materials, components, or equipment subject to IEEPA tariffs during the affected period.
Distributors and wholesalers who imported goods and served as Importer of Record on CBP entries.
Retailers and e-commerce companies with direct import programs and customs entry filings in their name.
Freight forwarders, customs brokers, and logistics companies that hold Importer of Record status for clients.
Food manufacturers and importers who brought in products from Canada, China, Mexico, or other affected trading partners.
Electronics importers facing some of the highest IEEPA tariff rates — among the largest refund opportunities.
Auto parts manufacturers and importers across the supply chain with significant tariff exposure.
Apparel brands and textile importers with extensive sourcing from IEEPA-designated trading partners.
We manage the entire IEEPA tariff refund recovery life cycle — from eligibility review through claim submission, filing, and funding. You don't need to navigate CBP's systems or wait on government processing timelines.
A 15–20 minute call to review your import activity, identify your IEEPA tariff exposure, and estimate your potential refund. No documents required at this stage — just a conversation about your business and what you imported.
NO COST · NO OBLIGATIONWe review your customs records, entry data, and broker documentation. IEEPA duties must be separated from other assessments and reconciled across your ACE records — we handle this process entirely so your team doesn't have to.
You receive a detailed estimate of your refund amount — including principal duties and accrued interest — along with a financing proposal if you want early access to funds rather than waiting for CBP processing.
TYPICAL RANGE: TENS OF THOUSANDS TO TENS OF MILLIONSOur team prepares and submits your claim through CBP's CAPE system the moment it goes live. Organized, validated, and filed first — ahead of the 330,000+ other businesses in the queue.
If you elect the advance program, funds are disbursed in as little as 2–3 weeks after offer acceptance — rather than waiting months or years for CBP to process and pay. Maintenance and monitoring continue through final settlement.
ADVANCE AVAILABLE IN 2–3 WEEKSCBP processing of 53 million claims could take months — or years. The advance program purchases or advances against your eligible refund claim, putting cash in your hands immediately while the government works through its backlog.
1st Capital Financial — our institutional funding partner — underwrites your receivable and provides upfront liquidity before CBP processes your claim. Recent funded deals include:
The program covers every stage of your refund recovery:
Use our free IEEPA refund estimator to calculate your potential recovery — including principal duties paid and 6% statutory interest accrued from your original deposit dates. Takes about 60 seconds.
Free estimate · No obligation · No documents needed
We act as your guide from discovery through recovery — handling the complexity of CBP systems, customs recordkeeping, and claim filing while keeping you informed throughout.
A straightforward 15–20 minute conversation to assess your tariff exposure and determine whether you have a viable claim — at no cost and no obligation.
A clear accounting of your potential recovery — principal duties by entry, accrued interest, and an estimate of your net advance amount if you elect early funding.
Your team does not need to navigate CBP's CAPE system. We prepare, validate, and file your claim — with legal and tax coordination through established partner firms.
For companies that elect the advance program, funds are disbursed in as little as two to three weeks — not months or years waiting on government timelines.
We track your claim through CBP's processing pipeline, responding to any data requests, corrections, or status issues that arise during the review period.
The program is structured around your recovery — not hourly fees. You find out what you're owed before committing to anything.
Submit your information and we will reach out within one business day to schedule a discovery call. There is no cost to find out what your refund looks like — and no obligation to move forward.
The only risk is waiting too long. The filing window closes in November 2026 and companies that prepare now will be first in line when CAPE opens.
We'll be in touch within one business day.
We've received your information and will be in touch within one business day to walk through your IEEPA tariff refund opportunity. The sooner we start, the more prepared you'll be when CAPE opens.
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