IEEPA Tariff Refund: The Complete Guide

What is the International Emergency Economic Powers Act?

IEEPA is a federal statute, codified at 50 U.S.C. sections 1701 through 1707, that authorizes the President to regulate international commerce after declaring a national emergency with respect to an unusual and extraordinary threat originating outside the United States. Originally enacted in 1977, the law was designed to replace the broader Trading with the Enemy Act (TWEA) with a more narrowly scoped set of emergency economic powers.

Under IEEPA, the President can block transactions, freeze assets, and impose duties or restrictions on imports and exports from designated countries. Critically, these actions do not require Congressional approval in advance. The President declares the emergency by executive order, invokes IEEPA authority, and the restrictions take effect almost immediately. Congress receives a report and has the option to terminate the emergency through a joint resolution, but this mechanism has rarely been exercised.

The tariff-specific use of IEEPA gained prominence in 2025 and 2026 when the executive branch invoked the statute to impose additional duties on imports from multiple trading partners. Unlike tariff actions under Section 201, 232, or 301, which follow defined investigation and determination processes administered by the ITC or USTR, IEEPA tariffs can be imposed without a preceding investigation or injury finding. This procedural difference is what makes IEEPA tariffs both faster to enact and more susceptible to subsequent modification.

For importers, the practical significance of IEEPA is straightforward: when the tariff rate you paid at the time of entry later decreases because the emergency is modified, you may be owed the difference. Understanding the statutory basis matters because it determines which entries qualify, which proclamation controls, and how the refund calculation works.

How IEEPA tariffs differ from Section 301, 201, and 232

Tariffs in the United States can be imposed under several different legal authorities, each with its own process, scope, and refund mechanism. Section 201 tariffs (safeguard measures) are imposed after the International Trade Commission finds that imports are causing serious injury to a domestic industry. Section 232 tariffs address national security threats and are administered through the Department of Commerce. Section 301 tariffs respond to unfair trade practices identified by the U.S. Trade Representative. Each of these follows a structured investigation process that can take months or years.

IEEPA tariffs bypass these investigative processes entirely. The President declares an emergency, cites IEEPA authority, and the tariff takes effect. There is no ITC injury determination, no USTR investigation docket, and no public comment period before the tariff is imposed. This speed is both the advantage and the vulnerability of IEEPA tariffs: they can address urgent situations quickly, but they can also be modified or rescinded just as quickly when the emergency conditions change.

From a refund perspective, the distinction matters because IEEPA and Section 301 claims are both processed through the same CAPE portal but under different legal authorities. An entry may be subject to duties under multiple tariff programs simultaneously. Tariffi's analysis engine examines each entry against every applicable tariff authority to ensure no recoverable duty is missed, regardless of whether the overpayment arose from IEEPA, Section 301, or an overlap of both.

The procedural differences also affect the lookback window, the proclamation that controls the rate differential, and the specific data fields CBP requires for validation. Importers who file under only one authority when they qualify under both leave money on the table.

The CAPE program: how CBP processes refund declarations

CAPE stands for Customs Automated Protest and Entry, a portal within CBP's Automated Commercial Environment (ACE) that was launched in April 2026 to streamline the processing of tariff refund claims. Before CAPE, importers seeking refunds had to file formal protests (CBP Form 19) or rely on manual liquidation adjustments, processes that could take years and required extensive paper documentation.

CAPE Phase 1 handles the initial batch of IEEPA and Section 301 refund declarations. The portal accepts a structured CSV file containing the entry numbers that qualify for a refund. CBP validates each entry number against its internal records, confirms the tariff rate differential, and processes the refund. Early Phase 1 results show a pass rate exceeding 97 percent, meaning the vast majority of properly prepared declarations result in a refund.

Phase 2 of the CAPE program is expected to expand the scope to additional tariff programs and entry types. CBP has indicated that Phase 2 will incorporate more automated validation and may allow for bulk processing of larger entry sets. For importers and brokers, staying current with CAPE program updates is essential because filing windows, accepted data formats, and eligibility criteria evolve as CBP refines the system.

It is important to note that CAPE declarations must be filed by a licensed customs broker through their ACE portal access. The importer cannot file directly through CAPE. Tariffi prepares the declaration data; your broker reviews it, exercises professional judgment, and transmits it to CBP. This division of responsibility is mandated by 19 U.S.C. section 1641 and reinforced by CBP Ruling HQ H326926.

Eligibility criteria: who qualifies for an IEEPA refund?

Eligibility for an IEEPA tariff refund depends on three factors: the HTS codes on your entries, the entry dates relative to the applicable proclamation, and the liquidation status of each entry. All three must align for an entry to qualify.

First, the goods must have been classified under HTS codes that were subject to IEEPA tariffs at the time of importation. The specific codes covered are defined in the proclamation annexes. Not every Chinese import, for example, is automatically subject to IEEPA duties. The tariff applies only to the HTS codes listed in the relevant presidential proclamation.

Second, the entry date must fall within the window defined by the proclamation. IEEPA tariffs have effective dates and, in some cases, expiration or modification dates. Only entries that cleared customs while the higher rate was in effect are eligible for a refund when that rate is subsequently reduced. If you imported goods before the tariff took effect or after it was already reduced, those entries are not eligible.

Third, the entry's liquidation status matters. CBP liquidates entries on a rolling basis, typically within 314 days of the entry date. Entries that have already been liquidated may still qualify for a refund through CAPE, but the process and timeline differ from unliquidated entries. Tariffi's analysis engine checks the liquidation status of each entry as part of the eligibility screening.

Both direct importers of record and consignees who assumed liability for duties may file claims. If you import through a customs broker under their IOR number, the claim is filed under that IOR. Tariffi supports multi-IOR scenarios and groups entries by IOR Number automatically when processing a master ES-003 file.

The filing process: step by step

The refund filing process has five distinct stages. Understanding each stage helps set expectations and ensures a smooth recovery. The process begins with data export and ends with an ACH deposit from the U.S. Treasury.

Stage 1 is data export. You log into the ACE portal, navigate to Reports, select Entry Summary, and export your data in ES-003 format. This file contains every entry summary you have filed with CBP, including duty amounts, HTS codes, origin countries, entry dates, and liquidation status. If you import through multiple ACE accounts or broker relationships, you may need multiple ES-003 exports. Tariffi supports multi-file upload to handle this scenario.

Stage 2 is analysis and preparation. You upload your ES-003 file at tariffi.io/intake/start. Tariffi parses the file, identifies entries where IEEPA tariffs were overpaid, cross-references each entry against the applicable proclamations, and generates a CAPE-format CSV containing only the qualifying entry numbers. You see an estimated refund amount before signing anything.

Stage 3 is the signing package. Once you review the estimated refund, Tariffi prepares a signing package that includes a Contingency Fee Agreement, a Limited Power of Attorney (LPOA) authorizing your broker to file on your behalf, and a Three-Party Indemnification Agreement. You review and sign electronically. There are no advance fees.

Stage 4 is broker review and filing. Your licensed customs broker receives the prepared CAPE data package, reviews each entry for accuracy under their professional obligations per 19 CFR Part 111, and uploads the CSV through their ACE portal access to submit the CAPE declaration. The broker is the Filer of Record throughout this process.

Stage 5 is refund processing. CBP processes the CAPE declaration, validates the entries, and issues the refund via ACH directly to the importer of record. As of February 2026, CBP no longer issues paper checks for tariff refunds. All refunds are delivered electronically through the ACH network.

How to export your ES-003 from ACE

The ES-003 file is the foundation of the entire refund process. It is a standardized export from the Automated Commercial Environment (ACE) that contains your complete entry summary history. Here is how to generate it.

Log into the ACE portal at ace.cbp.dhs.gov with your ACE credentials. Navigate to the Reports section in the left sidebar. Under Entry Summary reports, select the ES-003 format. Choose the date range that covers the period when IEEPA tariffs were in effect. For maximum coverage, select the broadest date range available. Click Generate Report and download the resulting CSV file.

The ES-003 file includes fields for entry number, entry type, filer code, IOR number, HTS number, country of origin, entry date, duty amount, MPF, HMF, and liquidation status, among others. Tariffi parses all of these fields automatically. You do not need to modify or clean the file before uploading.

If you are a customs broker exporting on behalf of multiple clients, you can export a master ES-003 filtered by your Filer Code. Tariffi will group the entries by IOR Number to identify each importer and create separate claim instances for each one. This master-file approach is significantly faster than exporting and uploading individual files for each client.

A common issue is the ACE Business Object (BObj) timeout. Large export requests may time out if the date range covers too many entries. If this happens, split your export into smaller date ranges and upload all resulting files together. Tariffi deduplicates entries automatically across multiple files.

Common rejection reasons and how to avoid them

While CAPE Phase 1 has a pass rate exceeding 97 percent, some declarations are rejected. Understanding the most common rejection reasons helps you avoid them and ensures a clean filing the first time.

Drawback conflicts are the most frequent cause of rejection. If an entry has an associated drawback claim (where duties are refunded because the imported goods were re-exported), CBP will reject a CAPE refund claim on the same entry to prevent double recovery. Tariffi's pre-filing audit engine flags entries with known drawback associations so they can be excluded before submission.

Calculation discrepancies occur when the duty amount in the CAPE declaration does not match CBP's internal records. This can happen if the ES-003 data is outdated (for example, if a post-summary correction was filed after the ES-003 was exported) or if the wrong tariff rate differential is applied. Tariffi cross-references the most current rate schedules to minimize this risk.

Incomplete entry records, specifically entries flagged as PSC-incomplete (Post-Summary Correction incomplete), will also be rejected. These are entries where CBP is still processing a correction and the final duty amount has not been determined. Tariffi flags PSC-incomplete entries during the analysis stage.

Entries where CBP indicates it is unable to calculate the duty owed will also be rejected. This typically affects entries with complex duty calculations involving ad valorem and specific-rate components. Your broker can often resolve these by providing additional documentation to CBP.

Timeline: from upload to ACH deposit

The end-to-end timeline from uploading your ES-003 to receiving your refund typically spans 60 to 90 days, though individual circumstances can affect this range in either direction.

The analysis and preparation phase takes minutes, not days. Once you upload your ES-003, Tariffi parses the file and presents your estimated refund within seconds. The signing package can be completed the same day. The longest variable in this initial phase is how quickly you review and sign the documents.

Broker review typically takes one to five business days, depending on the size of the filing and the broker's internal review process. Brokers with established Tariffi partnerships often have streamlined review workflows that reduce this to one to two business days.

CBP processing is the longest phase. After the broker submits the CAPE declaration, CBP validates the entries on a rolling basis. Current processing times range from 30 to 60 days, though CBP has indicated that Phase 1 processing times will improve as the system matures. You can track the status through your broker or directly in the ACE portal.

Refund delivery is via ACH to the bank account on file with CBP for the importer of record. The ACH transfer itself takes two to three business days after CBP processes the refund. If your ACH information with CBP is outdated, you should update it through the ACE portal before your refund is processed to avoid delays.

Fees and costs: the contingency model

Tariffi operates on a contingency fee basis, meaning you pay nothing unless your refund is successfully recovered. There are no advance fees, no retainers, and no deposits. This structure complies with 16 CFR section 310.4(a)(2), which prohibits advance fee charges in contingency arrangements.

The contingency fee percentage is disclosed before you sign any agreement, in compliance with 16 CFR section 310.3(a)(1). The exact percentage depends on the size and complexity of the claim. You will see the fee terms clearly stated in your Contingency Fee Agreement before you authorize anything.

In addition to Tariffi's contingency fee, your customs broker earns a flat per-filing filer integration fee for each CAPE declaration they file. This is a data-service fee paid by Tariffi, not an additional charge to you. The broker fee structure complies with 19 CFR section 111.36, which requires that broker compensation be structured as a direct fee for services rather than a percentage of the refund.

There are no hidden costs. The total cost to you is the contingency fee percentage applied to your successfully recovered refund. If CBP rejects the claim and no refund is issued, you owe nothing.

Working with a licensed customs broker

Under 19 U.S.C. section 1641, only a licensed customs broker may transact customs business on behalf of another person. Filing a CAPE declaration is customs business. This means you need a broker to file your refund claim, regardless of whether you used a broker for the original import entries.

If you already have a customs broker relationship, your existing broker can file the CAPE declaration on your behalf. You will sign a Limited Power of Attorney (LPOA) specifically authorizing them to file the CAPE claim. The LPOA is between you and the broker directly. Tariffi is not a party to the LPOA and does not receive any power of attorney.

If you do not have a broker relationship, Tariffi can connect you with a licensed partner broker. Our partner brokers are vetted for CAPE filing experience and maintain the required licenses and bonds under 19 CFR Part 111. The matching process is part of the onboarding workflow and adds no additional cost to your claim.

It is important to understand the broker's role: they are not a rubber stamp. Under 19 CFR Part 111, the broker has professional obligations to review the accuracy of every filing they submit. CBP Ruling HQ H350722 confirms that while technology platforms may prepare data, the broker must exercise independent professional judgment on the 10-digit HTSUS classification and filing decision. This is your compliance safeguard.

The Three-Party Indemnification Agreement that Tariffi prepares clarifies the responsibilities of each party: the importer provides accurate data, Tariffi prepares the declaration data, and the broker reviews and files. This structure protects all three parties and is consistent with the compliance architecture endorsed by CBP Ruling HQ H326926.

Data security and record retention

Your ES-003 file contains sensitive trade data, including entry numbers, duty amounts, HTS codes, and importer identification. Tariffi takes data security seriously. All files are encrypted at rest using AES-256 encryption and in transit using TLS 1.3.

Access controls follow the principle of least privilege. Only the personnel and systems directly involved in processing your claim can access your data. Your broker has access to the entries in your claim; other brokers and importers on the platform cannot see your data.

Under 19 CFR Part 163, customs records must be retained for a minimum of five years from the date of entry. Tariffi retains claim data, audit logs, and broker-review records for seven years to exceed the regulatory minimum and ensure availability for any future audit or inquiry.

All data is stored in U.S.-based infrastructure. Tariffi does not transfer your trade data to servers outside the United States. If you have specific data handling requirements (for example, if you are a government contractor subject to CMMC or ITAR), contact us to discuss accommodations.

Handling large and complex filings

Importers with thousands of entries face unique challenges. ACE export timeouts, multi-broker relationships, overlapping tariff authorities, and entries split across fiscal years all add complexity. Tariffi is built to handle these scenarios.

Multi-file upload allows you to combine ES-003 exports from different ACE accounts, date ranges, or broker relationships into a single analysis. Tariffi deduplicates entries automatically and presents a consolidated view of your refund opportunity.

For importers with entries subject to both IEEPA and Section 301 tariffs, Tariffi identifies the applicable authority for each entry and calculates the correct rate differential. Some entries may qualify for recovery under both authorities. The analysis ensures no eligible entry is missed.

Enterprise importers with dedicated compliance teams can request a detailed audit report that maps each entry to its tariff authority, rate differential, and qualification status. This report can be shared with your internal compliance and finance teams for review before proceeding to the signing stage.

After your refund: what happens next

Once CBP processes your CAPE declaration and issues the refund via ACH, the funds are deposited directly to the importer of record's bank account. Tariffi's contingency fee is calculated on the refund amount and invoiced separately.

You should retain all documentation related to the claim, including your ES-003 export, the CAPE declaration CSV, the signed agreements, and any broker correspondence, for a minimum of five years per 19 CFR Part 163. Tariffi retains these records on your behalf, but maintaining your own copies is a best practice.

If CAPE Phase 2 expands eligibility to additional entry types or tariff authorities, you may have additional refund opportunities on entries that did not qualify under Phase 1. Tariffi monitors CAPE program updates and will notify you if new opportunities arise based on the data you have already uploaded.

For importers who continue to import goods subject to tariff programs, staying current with CAPE filing windows and tariff modifications is essential. Tariff rates can change multiple times per year, and each change may create a new refund opportunity for entries made at the prior, higher rate.