How Tariff Refunds Work
A tariff refund in 2026 means IEEPA duties. After the Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs, CBP opened CAPE in the ACE Portal on April 20, 2026 and refunds validated IEEPA duties with interest.[1][5] Only the importer of record or the licensed customs broker who filed the entries can file the CAPE Declaration, and CBP pays the refund by ACH to the importer of record or its Form 4811 notify party. CAPE currently takes entries that are unliquidated or no more than 80 days past liquidation.[4] This calculator reads one Form 7501 and adds up the IEEPA duty on it, before interest; CBP recalculates each entry and sets the actual refund. For the eligibility checklist, the step-by-step claim path and where Section 122 stands, read the tariff refund guide.
CBP is paying IEEPA refunds. Gaps in your filing can leave money unclaimed.
CAPE, CBP's automated refund processing, only works with what's submitted. Late filings, missing data or incomplete submissions can still cost you part of your refund.
Accepted ≠ Approved. CBP validates each entry on its own, not your submission as a whole.
CBP checks every entry on its own. Liquidation status, filing history and submission timing can all change what you recover.
Each broker can only file CAPE Declarations for the entries it filed. With several brokers, entries get missed unless the importer of record checks the full list.
CBP pays IEEPA refunds by ACH only and holds any refund until refund bank details are on file in the ACE Portal.
Why Act on Your IEEPA Refund Now
On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs. CBP stopped collecting IEEPA duties on February 24, 2026, and since April 20, 2026 it has refunded them, with interest, through CAPE.
CAPE currently takes entries that are unliquidated or no more than 80 days past liquidation. Once an entry passes that window, CAPE treats it as final and will not accept it, so each liquidation date matters.
Also paid the 10% Section 122 surcharge on entries between February 24 and July 23, 2026? That is a separate measure with a separate legal basis. Use the Section 122 refund calculator to see what it cost you and where the filing windows stand.
CBP is refunding IEEPA duties through CAPE
CBP stopped collecting IEEPA tariffs on February 24, 2026
CAPE takes entries up to 80 days past liquidation
Refunds are paid by ACH only
How IEEPA Refunds Work (CAPE)
CAPE (Consolidated Administration and Processing of Entries) is CBP's tool in the ACE Portal for refunding IEEPA duties. This is the claim path as CBP describes it, checked against the sources below on September 25, 2026.
The duties were ruled unlawful and stopped
On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs. An executive order the same day ended the IEEPA duties, and CBP stopped collecting them on goods entered from 12:00 a.m. ET on February 24, 2026.[1][2][3]
Get ACE Portal access and refund bank details on file
CBP pays every IEEPA refund by ACH only. The importer of record needs an ACE Portal account with an Importer sub-account and US bank details registered for refunds, which are separate from the ACH details used to pay CBP. No bank details, no payment.[4][5]
List the entries that carried IEEPA duties
The ACE ES-003 report, run with the IEEPA tariff indicator, lists the entry lines with IEEPA duties assessed. CBP currently accepts most entries that are unliquidated or no more than 80 days past liquidation.[5][4]
The importer of record or its customs broker files a CAPE Declaration
A CAPE Declaration is a CSV file of entry numbers, up to 9,999 per file, uploaded in the CAPE tab of the ACE Portal. Only the importer of record, or the licensed customs broker that filed those entries, can submit it. It cannot be filed through ABI, and an IEEPA refund request cannot be made by post-summary correction.[4][5]
CBP removes the IEEPA lines, liquidates and pays
ACE strips the IEEPA Chapter 99 lines and duties from each accepted entry and recalculates it. After review, CBP liquidates or reliquidates and pays the refund with interest, generally within 60 to 90 days of acceptance. Refunds can be netted against other amounts owed on the entry, or diverted to an unpaid debt.[4][5]
Not yet accepted by CAPE: entries whose liquidation is final, entries under an open protest, entries on a drawback claim and several other types. CBP says it is evaluating them for later phases, and refunds on finally liquidated entries are still being litigated.[4][6]
How Airlift Helps With Your IEEPA Refund
We do the groundwork on your data. Airlift is an NVOCC, not a licensed customs broker: the CAPE Declaration is filed by you as importer of record or by your licensed customs broker, and we can arrange that.
Review your import data
We go through your entry summaries to find the lines that carried IEEPA duties.
Check each entry's status
We flag which entries CAPE accepts now (unliquidated or no more than 80 days past liquidation) and which are not yet accepted.
Prepare the entry list
We organize the entry numbers into the CSV list a CAPE Declaration needs, with the IEEPA amounts behind each one.
Filing by the importer or its broker
You as importer of record, or your licensed customs broker, file the CAPE Declaration in the ACE Portal. We can arrange a licensed broker and help you track the refund reports.
What you get
A Refund Report You Can Act On
A short, audit-ready summary of your refund, with the numbers and status you need to act on. No dashboards, no noise.
• Your refund total, with the calculations checked
• A breakdown by duties, adjustments and fees
• Eligibility and processing status for every entry
Get Your IEEPA Refund Report
Upload your import data. We'll flag the entries CAPE can take now and estimate the IEEPA duties on them.
Why Airlift for Your IEEPA Refund
What you get when we do the groundwork before your broker files.
Entry-level detail
We separate IEEPA duty lines from Section 232, 301 and other duties on each entry, so the list you file is the right one.
Built for high-volume importers
Designed to review large numbers of entries without adding work for your team.
Groundwork done before filing
From data review to a filing-ready entry list, we do the preparation; a licensed customs broker or you as importer of record files.
Uses CBP's own process
CAPE is CBP's administrative refund process. For the entries it accepts, CBP says no court case is needed.
Updates at every stage
Clear coordination from the first review to the refund showing in your ACE reports.
What It Takes From You
Upload your data once
No formatting or cleanup. Send what you already have.
See where money is recoverable
We show which entries carried IEEPA duties, and which CAPE accepts now.
Get a CAPE-ready entry list
Entry numbers organized for the CSV a CAPE Declaration needs, ready for you or your broker.
Track what you recover
Follow each entry in the ACE refund reports, from accepted to paid.
Yes, for many entries. The Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs, and CBP stopped collecting IEEPA duties from 12:00 a.m. ET on February 24, 2026. CBP opened its CAPE refund tool in ACE on April 20, 2026 and refunds validated IEEPA duties with interest. Refunds are not automatic: someone has to file a CAPE Declaration for the entries.
CAPE stands for Consolidated Administration and Processing of Entries. It is a tool in CBP's ACE Portal for IEEPA duty refunds. A CAPE Declaration is the CSV file of entry numbers, up to 9,999 per file, that requests a refund of the IEEPA duties on those entries. CBP needs no other information in the file.
CBP's rule: "Only the IOR or the licensed customs broker who filed the entries can file a CAPE Declaration." IOR means the importer of record; an attorney cannot file one for an importer. The refund goes to the importer of record, or to the party it designated to receive refunds (the 4811 notify party) on CBP Form 4811 or in its ACE Portal account and on the entry summary. Airlift USA is an NVOCC and freight forwarder, not a licensed customs broker, so we do not file CAPE Declarations; we can help you organize the entries and connect you with a licensed customs broker.
As of September 25, 2026, CAPE accepts most entries that are unliquidated or no more than 80 days past their liquidation date, plus entries flagged for reconciliation where the reconciliation entry is not yet filed, and certain warehouse withdrawal entries. The 80-day limit lets CBP reliquidate within its 90-day voluntary reliquidation period. Once an entry is more than 80 days past liquidation, CAPE treats it as final and will not accept it, so the practical deadline is that window for each entry.
CAPE does not yet accept entries whose liquidation is final, entries covered by an open protest, entries on a drawback claim, entries not filed in ACE, or several other types. CBP says it is evaluating them for later phases. Whether and how finally liquidated entries will be refunded is still being litigated; the government has appealed the Court of International Trade's refund orders to the Federal Circuit, and as of September 25, 2026 we found no decision on that appeal. Treat those entries as unsettled and take them to your customs broker or trade counsel.
For unliquidated entries and entries within the 90-day voluntary reliquidation period, CBP says you do not need to file a case to receive an IEEPA refund. CBP offers no guidance on whether a case is needed for any other entries. That is a legal question for trade counsel.
For the CAPE Declaration itself, only the list of entry numbers. Around it: an ACE Portal account, US bank details registered for ACH refunds, and your entry summaries (CBP Form 7501) so you or your broker can confirm which lines carried IEEPA duties. The ACE ES-003 report lists IEEPA lines by entry.
CBP says valid refunds are generally issued within 60 to 90 days after a CAPE Declaration is accepted, including about 45 days for CBP review and time for Treasury. Entries that are extended, suspended or under review are refunded when they liquidate. CBP does not email status updates; use the ACE ES-022 and REV-603 reports, or ask the broker that filed the declaration.
Not necessarily. CBP recalculates each entry without the IEEPA lines and nets all over- and under-payments on the entry at liquidation. A refund can be smaller than expected, or become a bill, if other duties on the entry were understated. CBP also diverts refunds to pay any undisputed debt the importer owes the United States. Interest is added under 19 U.S.C. 1505.
No. CBP is only able to refund IEEPA duties to the importer of record, or the notify party designated on CBP Form 4811, with US bank details for refunds in an ACE Portal account. It is not sending refunds to consumers or other buyers who paid more because of an IEEPA duty.
No. CBP does not charge any fee to process tariff refunds. If someone claiming to be CBP asks you for a fee or financial information, CBP says it is a scam and asks that it be reported to traderelations@cbp.dhs.gov.
The calculator reads the Form 7501 entry summary you upload (one PDF at a time) and adds up only the duty reported under the IEEPA Chapter 99 headings, 9903.01 and 9903.02, on entries made before February 24, 2026. Section 301, Section 232, regular duty and fees are left out. The result is a first estimate for review, before interest. It is not a CBP determination and not legal advice. It does not cover the separate 10% Section 122 surcharge on entries from February 24 to July 23, 2026, which CAPE does not refund; see the Section 122 refund status page.
Sources
Primary sources for the CAPE explainer and FAQ, last checked September 25, 2026. CBP updates its refund guidance often, so check that date before relying on anything here.
- Supreme Court of the United States, Learning Resources, Inc. v. Trump, No. 24-1287 (decided February 20, 2026) — Held that IEEPA does not authorize the President to impose tariffs.
- Federal Register, Executive Order 14389, "Ending Certain Tariff Actions," 91 FR 9437 (signed February 20, 2026; published February 25, 2026) — Ended the additional duties imposed under IEEPA by Executive Orders 14193, 14194, 14195, 14257 and later orders.
- U.S. Customs and Border Protection, CSMS # 67834313, "Ending Collection of International Emergency Economic Powers Act Duties" (February 22, 2026) — IEEPA duties no longer collected on goods entered on or after 12:00 a.m. ET on February 24, 2026; Section 232 and 301 duties unaffected.
- U.S. Customs and Border Protection, IEEPA Duty Refunds (last modified September 2, 2026) — Who may file a CAPE Declaration, the 80-day window, ACH-only payment, interest, the 60-90 day timeline, and the entry types not yet accepted.
- U.S. Customs and Border Protection, Consolidated Administration and Processing of Entries (CAPE), Trade User Information Notice (last updated July 10, 2026) — CAPE launched April 20, 2026; the CSV CAPE Declaration of up to 9,999 entries; the bar on PSC refund requests; who receives the refund.
- U.S. Court of Appeals for the Federal Circuit, order in V.O.S. Selections, Inc. v. Trump, No. 2026-1895 (July 28, 2026) — The government's consolidated appeals from the Court of International Trade's IEEPA refund orders remain pending.
Related: the tariff refund guide covers IEEPA and Section 122 side by side, the Section 122 refund status and calculator covers the separate 10% surcharge, and tariff updates tracks every change.
General information, not legal advice. Whether an entry qualifies depends on its liquidation status and filing history; confirm with a licensed customs broker before you act. Airlift USA is an NVOCC and freight forwarder, not a licensed customs broker; we arrange customs entries and refund filings through licensed customs brokers.