---
slug: /guides/ieepa-refunds
label: Guides
seo_title: "IEEPA Tariff Refunds: Who Gets Paid (Oct 2026)"
meta_description: "CBP has accepted $136.6B in IEEPA refund claims and rejected 6.2M entries. Who gets paid, why entries fail, when you need a lawsuit. Not legal advice."
updated: "11 October 2026"
author: "Andy Wang, Cofounder at Standard Trade"
json_ld: "Article + FAQPage + BreadcrumbList"
---

*Guides*

# Who gets an IEEPA tariff refund

Andy Wang, Cofounder at Standard Trade · 11 October 2026

> **Not legal advice.** Standard Trade does not file refunds, protests or lawsuits. For your entries, talk to your licensed customs broker or a trade attorney, and use CBP's own guidance.

US Customs and Border Protection had accepted about $136.6 billion in IEEPA tariff refund claims as of Oct 2, and had already certified about $126 billion of that to the Treasury for payment, according to a sworn declaration CBP filed in court.[^12] The same filing shows that of the 27.4 million entries on declarations that cleared CBP's file checks, 6.2 million then failed its entry-level checks, about one in four. The main reasons: the entry was past CBP's 90-day reliquidation window, it carried no IEEPA Chapter 99 tariff number, or it had already been claimed on an earlier declaration.[^12]

The failures cluster around three causes, CBP says: the entry is past its 90-day reliquidation window, the entry carries no IEEPA Chapter 99 tariff number, or it was already filed on an earlier declaration.[^12] If you filed and are waiting, ask your broker which of your entries were rejected before you count on the cash.

The refunds follow the Supreme Court's Feb 20, 2026 ruling that IEEPA does not authorize tariffs.[^1] Recent entries need only a filing in CBP's CAPE system. Entries liquidated more than 80 days ago currently need a Court of International Trade case first.[^2][^3]

## Who actually gets the refund?

The importer of record, or the party it named on CBP Form 4811. CBP pays by ACH to a US bank account on file in the ACE portal and says it cannot refund consumers who paid higher prices.[^2]

That catches out brands that bought DDP or landed. If your supplier, forwarder or a middleman was the importer of record, the refund goes to them, and getting any of it back is a matter for your contract.

Only the importer of record or the licensed customs broker that filed the entries can submit a CAPE declaration. Attorneys can't.[^2] Refunds include interest under 19 USC 1505, and CBP says valid refunds generally arrive 60 to 90 days after a declaration is accepted.[^2]

CBP can net a refund against other duties owed on the same entry and against undisputed debts you owe it, which is why some deposits come in smaller than expected.[^2] The ES-022 report in ACE splits each refund into principal and interest.[^2]

## Do I need to sue, or is the CAPE portal enough?

It depends on each entry's liquidation status. Most recent entries need only CAPE.

**Table 1. Refund path by entry status, as of Oct 11, 2026**

| Entry status | Path | Lawsuit needed? |
|---|---|---|
| Unliquidated, or liquidated 80 days ago or less | CAPE Phase 1 (since Apr 20, 2026) | No |
| Flagged for reconciliation, no reconciliation entry filed | CAPE Phase 2 (since Jun 29, 2026) | No |
| Liquidated more than 80 days ago ("finally liquidated") | CAPE Phase 3 (since Oct 6, 2026) | Yes. CIT plaintiff with a reliquidation order |
| Open protest, drawback claim, reconciliation filed, some AD/CVD | Not yet accepted in CAPE | Ask your broker |

*Source: CBP IEEPA Duty Refunds page; CBP declaration of Oct 6, 2026 via International Trade Today; Bloomberg Law.*[^2][^3][^4]

Phase 3 comes from a Jul 17, 2026 order by Judge Eaton at the CIT directing CBP to reliquidate plaintiffs' entries liquidated more than 80 days ago. It covers roughly 3,700 pending cases.[^5] CBP switched Phase 3 on at 5:10 am ET on Oct 6, and by noon had accepted 477 declarations covering 425,517 entries.[^3] One law firm described Phase 3 as operational in late July. We use the Oct 6 date from CBP's court filing.[^3][^5]

## What are the key dates?

**Table 2. IEEPA refund timeline**

| Date | What happened or happens |
|---|---|
| Feb 4, 2025 | IEEPA tariffs on Chinese goods begin |
| Feb 20, 2026 | Supreme Court rules 6 to 3 that IEEPA does not authorize tariffs |
| Feb 24, 2026 | CBP stops collecting IEEPA duties on entries from 12:00 am ET |
| Apr 20, 2026 | CAPE Phase 1 opens |
| Jun 29, 2026 | CAPE Phase 2 opens |
| Jul 17, 2026 | CIT orders reliquidation of plaintiffs' older entries |
| Oct 6, 2026 | CAPE Phase 3 opens for CIT plaintiffs |
| As early as Feb 2027 (contested) | Two-year deadline to sue on the earliest entries |

*Source: Supreme Court opinion; CBP CSMS #67834313; CBP refund page; Troutman Pepper Locke (Aug 13, 2026).*[^1][^6][^2][^5]

The lawsuit deadline is the date that matters most for older entries. Troutman Pepper Locke writes that the two-year clock under 28 USC 1581 runs from the deposit date, so suits on early 2025 entries may be due as early as February 2027, and that an importer can wait until at least Feb 4, 2027 without prejudice.[^5] A government appeal at the Federal Circuit or pending class certification motions could still change the picture.[^5] That call belongs to your attorney.

## How do I avoid refund scams?

Treat any unsolicited offer to "get your refund" as suspect until you've checked it. CBP warns that fraudsters are using emails, notices and social media to collect company and banking details from importers.[^2]

CBP charges no fee to process a refund and says anyone claiming to be CBP who asks for one is running a scam.[^2] It also doesn't email CAPE status updates, so track refunds in ACE reports or through your broker. Report suspicious contact to traderelations@cbp.dhs.gov.[^2]

Standard Trade will never ask for your ACE login, bank details or entry numbers to "process" a refund. We don't file refunds.

## What does this mean for my next China order?

The refund is one-time cash, and the tariffs that replaced IEEPA are still on your invoices. Entries from Feb 24 to Jul 24, 2026 paid a 10% Section 122 surcharge.[^7] Since Jul 24, Chinese goods pay a 12.5% Section 301 forced-labor tariff on top of the original China Section 301 tariff of 7.5% or 25%.[^8]

**Table 3. What a typical Chinese home good owes now versus during IEEPA**

| Layer | During IEEPA (2025) | Today (Oct 11, 2026) |
|---|---|---|
| IEEPA (fentanyl, reciprocal) | Yes | Gone, being refunded |
| Original China Section 301 | 7.5% or 25% | 7.5% or 25% |
| Section 301 forced labor | No | 12.5% |
| 178 Section 301 exclusions | In effect | Expire Nov 9, 2026 unless extended |

*Source: CBP CSMS #67834313, #67844987, #69326983; USTR 90 FR 55232.*[^6][^7][^8][^9]

The legal basis keeps shifting. The forced-labor tariffs were argued at the CIT on Sept 30, and USTR's excess-capacity investigation into China and 15 other economies is still open.[^10][^11] Keep every entry record, because a ruling against the forced-labor tariffs could start another refund cycle.

The best use of refund cash, in our view, is a second factory you have checked yourself: samples, a pilot order and an inspection, paid for before the next tariff change instead of after it.

## Where can refund cash do the most work in sourcing?

Standard Trade helps importers add a confirmed backup factory, in China or elsewhere in Asia. We check that it's a real manufacturer and that it already ships to US brands before you move volume. Refunds stay with your broker or attorney.

## Common questions

### Am I owed an IEEPA refund?
Possibly, if you were the importer of record on entries that carried IEEPA duties between Feb 2025 and Feb 23, 2026.[^1][^6] Ask your customs broker to pull your entries with IEEPA Chapter 99 lines, or run the ES-003 report in ACE.[^2]

### Why was my entry rejected in CAPE?
CBP's Oct 2 court declaration gives three main reasons: the entry is past CBP's 90-day reliquidation authority, it has no Chapter 99 number used to assess IEEPA duties, or it was already filed on a prior declaration.[^12] Your broker can see which applies.

### Can my lawyer file my CAPE refund?
No. CBP says only the importer of record or the licensed broker that filed the entries can submit a CAPE declaration.[^2] An attorney handles a Court of International Trade case, which Phase 3 requires for finally liquidated entries.[^3]

### Do I get a refund if I bought from a supplier who imported the goods?
Not from CBP. Refunds go only to the importer of record or its Form 4811 notify party.[^2] Any claim against your supplier depends on your contract.

### Is there a fee to get my refund from CBP?
No. CBP charges no fees for tariff refunds and calls fee requests from anyone claiming to be CBP a scam.[^2] Report them to traderelations@cbp.dhs.gov.

### Will tariffs on China come back under other laws?
They already have. Chinese goods now pay a 12.5% Section 301 forced-labor tariff on top of the original Section 301 tariffs, and the excess-capacity investigation is still open.[^8][^11]

---

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Questions about buying from China? Write to us at info@standardtrade.ai

**More guides**
- [Will my China tariff exclusion still work after Nov 9, 2026?](/guides/301-exclusions)
- [How much cheaper is it to buy home goods from Vietnam, Thailand or India?](/guides/china-plus-one)
- [How do I tell a real factory from a trading company at the Canton Fair?](/guides/canton-fair)

*Standard Trade is a sourcing and factory-verification company. We are not a customs broker or law firm. We do not file refunds, protests or court cases, and nothing here is legal or customs advice. Talk to your licensed customs broker or trade attorney about your entries.*

## Sources

[^1]: Supreme Court, Learning Resources, Inc. v. Trump, No. 24-1287 (Feb 20, 2026). https://www.law.cornell.edu/supremecourt/text/24-1287 ; CRS summary: https://www.congress.gov/crs-product/LSB11398
[^2]: CBP, International Emergency Economic Powers Act (IEEPA) Duty Refunds. https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds ; CBP fraud fact sheet: https://www.cbp.gov/document/fact-sheets/fact-sheet-cape-refund-fraud-solicitation
[^3]: International Trade Today, "CAPE Phase 3 Deployed; Hundreds of Declarations Already Accepted" (Oct 6, 2026), citing CBP's Brandon Lord declaration in Freestyle World v. United States, CIT No. 26-01088. https://internationaltradetoday.com/article/2026/10/06/cape-phase-3-deployed-hundreds-of-declarations-already-accepted-2610060055
[^4]: Bloomberg Law, "Customs Opens Tariff Refunds Process to Certain Older Imports." https://news.bloomberglaw.com/in-house-counsel/customs-opens-tariff-refunds-process-to-certain-older-imports
[^5]: Troutman Pepper Locke, "To Sue or Not to Sue" (Aug 13, 2026). https://www.troutman.com/insights/to-sue-or-not-to-sue-that-is-the-question-for-ieepa-tariff-refunds/
[^6]: CBP CSMS #67834313, Ending Collection of IEEPA Duties. https://content.govdelivery.com/accounts/USDHSCBP/bulletins/40b11c9
[^7]: CBP CSMS #67844987, Imposing Temporary Section 122 Duties. https://content.govdelivery.com/accounts/USDHSCBP/bulletins/40b3b7b
[^8]: CBP CSMS #69326983, Section 301 Forced Labor Import Duties (Jul 23, 2026). https://content.govdelivery.com/accounts/USDHSCBP/bulletins/421d887
[^9]: USTR, 90 FR 55232 (Dec 1, 2025). https://www.federalregister.gov/documents/2025/12/01/2025-21671/notice-of-product-exclusion-extensions-chinas-acts-policies-and-practices-related-to-technology
[^10]: International Trade Today, CIT argument on forced-labor tariffs (Sept 30, 2026). https://internationaltradetoday.com/article/2026/09/30/cit-judges-probe-government-about-ustrs-section-301-forced-labor-tariffs-2609300071
[^11]: USTR, 91 FR 12886 (Mar 17, 2026). https://www.govinfo.gov/content/pkg/FR-2026-03-17/html/2026-05214.htm
[^12]: Declaration of Brandon Lord (CBP) responding to the Sept 17, 2026 court order, figures as of 3 pm ET Oct 2, 2026. https://aaei.org/wp-content/uploads/2026/10/file_E5D815AB-CD63-4A74-97E3-09EEE13A0727.pdf