IEEPA TARIFF RECOVERY
Your IEEPA tariff payments
may be refundable.
The Supreme Court ruled on February 20, 2026 that IEEPA tariffs imposed on imports from China, Canada, Mexico, and other countries were unconstitutional. If you are an importer of record who paid duties under HTS codes 9903.01 or 9903.02, you may be owed a refund — plus interest.
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$166B
Total IEEPA duties ruled unconstitutional by the Supreme Court
330K+
U.S. importers of record potentially affected
180 Days
Protest deadline per entry from liquidation date under 19 U.S.C. §1514
$100M+
Recovered by our founding team across federal claims
The legal precedent is set. The first deadlines are approaching.
What Happened
The Supreme Court's 6–3 ruling in Learning Resources, Inc. v. Trump invalidated all IEEPA tariff authority. An estimated $166 billion in duties across HTS 9903.01 and 9903.02 may now be refundable — spanning imports from China (rates up to 145%), Canada, Mexico, and dozens of other trading partners. But the refund is not automatic. Recovery depends on your entry data, your filing strategy, and your timing.
Four recovery paths, not one
PSC filing, formal protest, CIT litigation, and immediate capital through claim sale — each with different timelines, risk profiles, and net recovery. The right path depends on your entry status and business needs.
PSC filing, formal protest, CIT litigation, and immediate capital through claim sale — each with different timelines, risk profiles, and net recovery. The right path depends on your entry status and business needs.
53 million entry lines, 2,500 CBP staff
CAPE is not yet operational. When it launches, claims will be processed in filing order. Importers with validated, complete data move to the front. Everyone else waits months or years.
CAPE is not yet operational. When it launches, claims will be processed in filing order. Importers with validated, complete data move to the front. Everyone else waits months or years.
Protest deadlines running now
Each liquidated entry has a 180-day protest window under 19 U.S.C. §1514. The earliest entries are approaching their deadline. Missing it may permanently reduce your recovery options.
Each liquidated entry has a 180-day protest window under 19 U.S.C. §1514. The earliest entries are approaching their deadline. Missing it may permanently reduce your recovery options.
Find out where you stand.
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By the Numbers
The math behind the delay.
CBP is about to receive 330,000 corporate claims through a system that has never handled a recovery event at this scale. Even at full capacity, processing will take years.
132 : 1
Importer-to-staff ratio at CBP
18 – 36 Mo
Estimated government processing timeline
14–21 Days
Our assessment-to-offer timeline
RECOVERY PATHS
Four paths to recovery. One built for speed.
Each option depends on your entry status and timeline. Three work through the government process. One doesn't.
For unliquidated entries still open in CBP's system.
A Post-Summary Correction amends the duty assessment before CBP finalizes the entry. This is the fastest government path where available — but requires action before liquidation.
Handled through your customs broker or trade counsel. We can provide referrals.
Entry Status: Unliquidated
Deadline: Before liquidation
Timeline: 6–12 months (estimate)
For liquidated entries still within the 180-day protest window.
Filed under 19 U.S.C. §1514 challenging the assessed IEEPA duty amount. Preserves your rights while the government refund system is finalized.
Handled through your customs broker or trade counsel. We can provide referrals.
Entry Status: Recently liquidated
Deadline: 180 days post-liquidation
Timeline: 12–24 months
For entries where the protest window has closed.
Filed at the Court of International Trade under 28 U.S.C. §1581(i). The longest path but still available for most importers with older entries.
Requires legal representation. We can connect you with qualified trade counsel.
Entry Status: Finally liquidated
Deadline: Subject to Court Rules
Timeline: 24–48 months
Immediate capital certainty. No government timeline risk.
Government recovery timelines are measured in years, not months. We assume all recovery timeline and processing risk.
Once your data is validated, we move fast. Expect a firm, non-recourse acquisition offer within 14–21 days — backed by committed capital, ready to close.
For many importers, deploying recovered capital today generates more value than waiting for full government disbursement at an uncertain future date.
Entry Status: Any valid IEEPA claim
Guarantee: 100% Non-Recourse
Timeline: Formal offer within 14–21 days of qualification
$62.3B
Incomplete manual submissions
$49.0B
Unfiled or pending
$45.2B
Standard electronic filings
$18.5B
Validated ES-003 exports
CAPE SYSTEM STATUS
First-mover advantage in an overwhelmed system.
CAPE will process claims in filing order. Companies with validated, complete data go first. Companies with incomplete or manual submissions wait.
The breakdown to the left shows where most claims will land — and where yours could be with proper data preparation.
CBP Declaration, Atmus Filtration Inc. v. United States, March 19, 2026
45 days from March 11, 2026 — per CBP court filing.
45 days from March 11, 2026 — per CBP court filing.
What happens after you submit.
01
Submit your data.
Provide your basic import information through our secure portal. The key document is your ES-003 Entry Summary Details report, exportable from CBP's ACE Secure Data Portal. Your customs broker can pull this in minutes.
02
We assess your position.
We map every entry against affected HTS codes — including all 9903.01 and 9903.02 subheadings — and calculate your estimated IEEPA tariff refund exposure. We check liquidation statuses, identify 180-day protest deadlines, and flag any entries that may need immediate attention.
03
You choose your path.
We present four recovery options side by side with estimated timelines, risk profiles, and net recovery projections for each. You decide based on your financial priorities. There is no obligation to proceed with any option.
OUR NETWORK
Who we work with.
We work directly with corporate importers, customs brokers, freight forwarders, and trade attorneys. If you refer importer clients, we handle the claim analysis and present capital options — you keep the relationship.
Learn about our partner program → Get Started
Find out what you may be owed.
Share basic company and import details. We'll quantify your IEEPA exposure, map your entry data to available recovery paths, and present your options — at no cost and with no obligation.
Our IEEPA tariff refund assessment is provided at no cost, covered by mutual NDA, and delivered within approximately 5–10 business days of receiving your entry data.
Mutual NDA on all submissions
Response within 48 hours
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FAQ
Common questions.
Our assessment quantifies your refund exposure and maps your entry data. If your specific situation requires formal filing, CIT litigation, or specialized trade counsel, we can refer you to our network of vetted partners.
Get My Assessment → Learn about the process → See what data is needed → How do I get my IEEPA tariff refund?
Start by determining your exposure. Submit your basic import details through our assessment portal. We identify every IEEPA-affected entry in your history, estimate your total recoverable amount, and map your recovery options — including filing through CBP's upcoming CAPE portal, filing protests through your customs broker, engaging trade counsel for CIT litigation, or receiving immediate capital through claim assignment. There is no cost and no obligation. Get your assessment →
Who is eligible for an IEEPA tariff refund?
Any importer of record who paid duties under HTS headings 9903.01 or 9903.02 between February 4, 2025 and February 24, 2026 may be eligible. This includes importers from China, Canada, Mexico, and other countries subject to IEEPA tariffs. There is no minimum import value threshold. Check your eligibility →
How much is my IEEPA tariff refund?
Your estimated refund equals the total IEEPA duties you paid during the covered period, plus statutory interest under 19 U.S.C. §1505(c). The exact amount depends on which entries were affected, the tariff rates applied, and the declared values. Our assessment calculates this from your entry data.
What is the CAPE system?
CAPE (Consolidated Administration and Processing of Entries) is new functionality CBP is building within ACE to process IEEPA tariff refunds at scale. As of March 19, 2026, the Claim Portal was 73% complete, Mass Processing at 45%, Review and Liquidation at 80%, and the Refund component at 63%. Source: CBP Declaration, Atmus Filtration Inc. v. United States. Learn more about CAPE →
Can I sell my tariff refund claim for cash now?
Yes. A secondary market has emerged for IEEPA tariff refund claims. Institutional buyers, including our firm, acquire validated claims from importers for immediate, non-recourse payment. This eliminates the 18–36 month government processing wait. Learn about immediate capital or visit tariffbuyouts.com.
What is the 180-day protest deadline?
Under 19 U.S.C. §1514, importers have 180 days from the date of liquidation to file a protest challenging the assessment of duties. For IEEPA entries, this means the clock is running on entries that have already been liquidated. If the 180-day window passes without a protest, the only recourse may be CIT litigation.
Will I receive interest on my IEEPA tariff refund?
Yes. Under 19 U.S.C. §1505(c), CBP is required to pay interest on excess duties deposited. Interest accrues from the date of deposit until the date of refund. Interest rates are set quarterly by the IRS.
What does this cost?
Nothing. The assessment is free, confidential, and covered by mutual NDA. It is delivered within approximately 5–10 business days of receiving your entry data. There is no obligation at any stage.