Am I eligible for an IEEPA tariff refund?
Quick answer
You may be eligible if you are a U.S. importer of record who paid tariffs under the International Emergency Economic Powers Act on qualifying entries within the CAPE lookback window. Upload your ES-003 entry-summary CSV and Tariffi analyzes each entry's eligibility automatically — no commitment required to check.
Detailed Answer
Eligibility for an IEEPA tariff refund depends on several factors that Tariffi's analysis engine evaluates automatically when you upload your ES-003.
Who qualifies. Any U.S. importer of record (IOR) who paid tariffs imposed under the International Emergency Economic Powers Act (IEEPA) on entries that fall within the applicable CAPE lookback window. This includes tariffs on goods from countries subject to IEEPA emergency declarations where rates were subsequently reduced or eliminated.
Key eligibility factors:
- Entry date: Your entries must fall within the CAPE Phase 1 lookback window. Entries outside this window may still qualify through other protest mechanisms.
- Liquidation status: Unliquidated entries — and entries liquidated within 80 days of engagement — are the simplest (10% fee tier). Entries liquidated 80–180 days ago (15% tier) require a timely protest filing. Entries liquidated more than 180 days ago (18% tier) require a protective filing in the U.S. Court of International Trade.
- HTS classification: The goods must be classified under tariff headings subject to IEEPA duties. Tariffi's engine cross-references your ES-003 HTS codes against the CAPE-eligible schedule automatically.
- Prior claims: If another party has already filed a protest or CAPE declaration on the same entries, duplicate claims are rejected.
How to check. Upload your ES-003 at tariffi.io/intake/start. The analysis is free, requires no commitment, and takes about 15 minutes. Tariffi shows you which entries qualify, estimated recovery per entry, and the applicable fee tier based on each entry's liquidation status.
Section 301 entries are NOT recovered through CAPE — CAPE processes IEEPA duties only ($94.9B accepted for processing, with roughly $71B still in CBP's pipeline per CBP's June 2026 court filing). Section 301 overpayments, where a USTR exclusion applies, are recovered separately via a Post-Summary Correction or a § 1514 protest. Tariffi flags both the IEEPA reciprocal (9903.02) recovery for CAPE and any Section 301 exclusion opportunity on the same China-sourced entries.
Related Questions
How do I get a tariff refund?
Upload your ACE ES-003 entry-summary CSV to Tariffi. Our platform analyzes your entries for IEEPA overpayments (recovered through CAPE) and Section 301 overpayments (recovered separately via USTR exclusions), prepares the filing data, and routes it to a CBP-licensed customs broker partner who files under their own license. No advance fees — you pay a contingency only when CBP approves your refund.
How much can I recover from Section 301 tariffs?
Section 301 recovery depends on whether a USTR exclusion covers your HTS codes and how much Section 301 duty you overpaid. Section 301 is NOT recovered through CAPE (which refunds IEEPA only) — it runs through a Post-Summary Correction or § 1514 protest. Upload your ES-003 and Tariffi calculates your estimated Section 301 recovery plus any IEEPA reciprocal (9903.02) amount recoverable through CAPE.
How do I know if my entries are eligible?
Upload your ES-003 entry-summary CSV at tariffi.io/intake/start. Tariffi's analysis engine automatically cross-references each entry's HTS codes against the CAPE-eligible tariff schedule, checks liquidation status, identifies disqualifying factors, and shows you a per-entry breakdown of eligible amounts and applicable fee tiers.
What is an ES-003 file and how do I get it?
An ES-003 is CBP's standardized entry-summary export from the ACE portal in CSV format. It contains all data needed for CAPE declarations: entry numbers, HTS codes, duty amounts, and liquidation dates. Your customs broker can pull it, or you can export it directly from ace.cbp.gov if you have portal access.
Need help?
Upload your ES-003 to see how much you could recover, or talk to our team.