IEEPA Refunds

CAPE calculates interest on IEEPA refunds automatically and pays via Treasury. How interest works and how to handle refunds in your books.

Section 232 steel, aluminum and copper tariffs were adjusted again in 2026; Section 301 China tariffs remain. What importers and brokers need to track.

Only IEEPA duties were struck down. Section 232 and 301 tariffs are not refundable. How to tell which duties on your entries you can actually recover.

In February 2026 the Supreme Court struck down the IEEPA tariffs in V.O.S. Selections v. Trump. What the ruling decided and how it triggered refunds.

Who can claim an IEEPA tariff refund — importer of record rules, DDP shipments, AD/CVD entries, and whether your entries are still actionable.

When and how to file a Form 19 protest for IEEPA duties — the 180-day window, finally liquidated entries, and how it interacts with CAPE.

A step-by-step CAPE declaration walkthrough for IEEPA refunds — ACE prep, common rejection causes, broker vs direct filing, and payment timing.

There is no single IEEPA refund deadline. Learn how the per-entry CAPE window and the 180-day Form 19 protest deadline actually work.

How customs brokers and importers recover IEEPA tariff overpayments in 2026 — eligibility, CAPE vs Form 19, deadlines, and the refund timeline.