Status: The Supreme Court struck down the IEEPA tariffs (February 2026). CBP is rolling out refunds through CAPE in phases — Phase 1 covers unliquidated entries and entries within 80 days of liquidation. Last reviewed June 2026.
The short version
In February 2026 the U.S. Supreme Court ruled that the tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were unlawful. Because those duties were collected under an authority the Court rejected, importers who paid them are now in line for refunds. U.S. Customs and Border Protection (CBP) is processing those refunds through a new automated system called CAPE, rolled out in phases. One critical caveat up front: this ruling applies to IEEPA tariffs only — Section 232 and Section 301 tariffs are separate, still in force, and not part of this refund.
What changed: the Supreme Court ruling
The case began when importers challenged the IEEPA tariffs in V.O.S. Selections v. Trump. The Court of International Trade (CIT) and the Federal Circuit both held that IEEPA does not authorize tariffs. The Supreme Court heard argument in November 2025 and, in February 2026, agreed — striking the tariffs down. Following the decision, the CIT addressed how refunds would actually be delivered and CBP built the CAPE process to administer them. This is why the question shifted almost overnight from “will there be refunds?” to “how and when do I get mine?”
What is an IEEPA tariff refund?
An IEEPA tariff refund is the return of duties that were paid under the IEEPA tariffs that the Supreme Court invalidated. For importers — and the licensed customs brokers who file on their behalf — recovery runs through CBP’s CAPE process. The refund is not automatic and not immediate: the importer of record (or its authorized agent) participates through the CAPE portal in ACE, and refunds are issued on a staged basis as CBP’s systems come online.
Which of my tariffs are actually refundable?
This is the question that trips up the most importers. The ruling covers IEEPA duties. It does not cover Section 232 tariffs (steel, aluminum, copper and their derivatives) or Section 301 tariffs (China), which rest on different legal authority and remain in effect — Section 232 rates were in fact adjusted again in 2026. Before assuming a refund, confirm on the entry summary which duties were IEEPA-based. Only that portion is in scope.
How does the CAPE refund process work?
CAPE (Consolidated Administration and Processing of Entries) is an automated workflow inside ACE. Importers or brokers submit eligible entries through a CAPE claim portal (by uploading a file of entry summaries), CBP removes the IEEPA duty lines and re-liquidates the entries with interest calculated automatically, and refunds are then consolidated by importer of record and liquidation date and paid electronically through the U.S. Treasury. Phase 1 covers unliquidated entries and entries that liquidated within the past 80 days. CBP has announced later phases (2 and 3) to reach older and excluded entries. See the CAPE filing guide.
Who qualifies for a refund?
Eligibility turns on three questions. First, were the duties actually IEEPA-related (not Section 232/301)? Confirm on the entry summary. Second, are you the party entitled to the refund? This is usually the importer of record, but on DDP shipments or certain courier entries the entitled party can differ. Third, which phase does the entry fall into — Phase 1 (unliquidated or within 80 days of liquidation) or a later phase? See who qualifies for IEEPA tariff refunds.
What should I do right now?
As CBP brought CAPE online, its guidance to importers was to prepare rather than rush to file: pull your entry data, identify the IEEPA-related duties, confirm liquidation status and which phase each entry falls into, make sure you have ACE portal access and ACH banking set up for electronic refunds, and coordinate with your broker so filings go in cleanly once the relevant phase opens. Confirm the current filing status with CBP guidance or your broker before submitting. Deadlines and timing are covered in the deadlines guide.
Frequently asked questions
Did the Supreme Court really strike down the IEEPA tariffs?
Yes. In February 2026 the Supreme Court held the IEEPA tariffs unlawful, affirming the lower courts in V.O.S. Selections v. Trump. That ruling is what set the refund process in motion.
Are Section 232 and Section 301 tariffs refundable too?
No. The ruling was specific to IEEPA. Section 232 (steel, aluminum, copper) and Section 301 (China) tariffs rest on separate authority and remain in effect. Only IEEPA duties are in scope for these refunds.
Can I get a refund on an entry that already liquidated?
Phase 1 reaches entries that liquidated within the past 80 days (plus unliquidated entries). The CIT has addressed refunds for entries with final liquidations, and CBP’s later phases are designed to reach them — so a liquidated entry is not necessarily lost, but it may be on a later track.
Should I file my claim immediately?
As CAPE rolled out, CBP advised importers to prepare rather than rush — verify entries, liquidation status, ACE access and ACH setup — and file once the applicable phase is open. Check current CBP guidance or ask your broker for the latest filing status.
Related guides
- The Supreme Court IEEPA ruling, explained
- Which of your tariffs are refundable: IEEPA vs Section 232 vs 301
- IEEPA refund deadlines: how the windows work
- How to file a CAPE declaration
- Form 19 protests for IEEPA duties
- Who qualifies for an IEEPA refund
Easy Logistics is an independent resource and is not affiliated with U.S. Customs and Border Protection. This article is general information about a fast-moving process as of June 2026, not legal advice. The IEEPA litigation, the CAPE phases, and Section 232/301 rates have all changed during 2026 — confirm current deadlines, eligibility, and filing status with a licensed customs broker or trade attorney before acting on any individual entry.