IEEPA refunds
IEEPA tariff refund checker
The Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs, and CBP stopped collecting IEEPA duties for goods entered from 12:00 a.m. ET on February 24, 2026. Estimate the IEEPA duties on one China- or Hong Kong-origin entry and see which CBP refund path it is in today.
How IEEPA refunds work
- Only IEEPA duties are refunded. CAPE removes the IEEPA Chapter 99 lines and recalculates the entry; regular duties, Section 301, Section 232 and Section 122 duties stay.
- CAPE opened in the ACE Portal on April 20, 2026. Since June 29, 2026 it also takes entries flagged for reconciliation, and it now accepts certain warehouse withdrawal entries.
- Entries on a drawback claim, entries under an open protest and entries whose liquidation is final are not accepted. A post-summary correction cannot be used to request an IEEPA refund.
- Refunds are paid by ACH to the importer of record or its Form 4811 notify party, with interest.
- This checker does not model in-transit exceptions (9903.01.23 for vessels loaded before February 1, 2025; 9903.01.28 for vessels loaded before April 5, 2025 and entered before June 16, 2025), low-value de minimis shipments, the U.S.-content rule (9903.01.34), or donations and informational materials. Your entry summary shows what was actually charged.
IEEPA duties on China- and Hong Kong-origin goods
Both programs stacked on top of regular duties and Section 301. The fentanyl duty also stacked on Section 232; the reciprocal duty did not apply to Annex II goods or to content subject to Section 232.
| IEEPA program | Chapter 99 heading | Rate | In force for entries | Sources |
|---|---|---|---|---|
| China fentanyl duty | 9903.01.20 | 10% | 2025-02-04 through 2025-03-03 | Federal Register 2025-02293 |
| China fentanyl duty | 9903.01.24 | 20% | 2025-03-04 through 2025-11-09 | CBP CSMS 64299816 |
| China fentanyl duty | 9903.01.24 | 10% | 2025-11-10 through 2026-02-23 | CBP CSMS 66749380 |
| Reciprocal duty | 9903.01.25 | 10% | 2025-04-05 through 2025-04-08 | CBP IEEPA FAQ |
| Reciprocal duty | 9903.01.63 | 84% | 2025-04-09 through 2025-04-09 | CBP IEEPA FAQ |
| Reciprocal duty | 9903.01.63 | 125% | 2025-04-10 through 2025-05-13 | CBP IEEPA FAQ |
| Reciprocal duty | 9903.01.25 | 10% | 2025-05-14 through 2026-02-23 | CBP IEEPA FAQ |
Questions
Who can request an IEEPA tariff refund?
Only the importer of record for the entry, or the licensed customs broker that filed it, can submit a CAPE Declaration in the ACE Portal. Refunds go to the importer of record or its Form 4811 notify party.
How long does an IEEPA refund take?
CBP says valid refunds are generally issued within 60 to 90 days after it accepts the CAPE Declaration, paid by ACH with interest under 19 U.S.C. § 1505.
Does CBP charge a fee for IEEPA refunds?
No. CBP does not charge any fee to process tariff refunds. A fee request from someone claiming to be CBP is a scam.
What if my entry liquidated more than 80 days ago?
CAPE does not accept it. Within 180 days of liquidation a protest may still be filed; after that, liquidation is final. For finally liquidated entries, the Court of International Trade ordered reliquidation only for importers with pending IEEPA cases, and the Government has appealed. Ask a customs broker or trade attorney.
I paid IEEPA duties to UPS, FedEx or DHL. How do I get a refund?
Check who was the importer of record on the entry, shown on the CBP Form 7501 in the carrier’s billing documents. If the carrier was the importer of record, as is common for parcels, the carrier files with CBP and passes the refund, with any interest it receives, to whoever paid the duties. UPS says no action is needed; it applies the refund to past-due invoices first, then to the original payment method. FedEx asks the payer to submit payment and tax details (Form W-9, or W-8 for non-U.S. payers) in its IEEPA Tariff Refund Portal at ieepa-refunds.fedex.com, using an account or tracking number. DHL Express returns the refund to the party that paid the duties. If you were the importer of record and the carrier only acted as your broker, you request the refund from CBP through CAPE, yourself or through a broker; DHL Express will file for you for its standard import paperwork fee. UPS says its administrative, brokerage and disbursement fees are not refundable.
I ship DDP from outside the U.S. with my own FedEx, UPS or DHL account. Who gets the refund?
If the duties were billed to your account and the carrier was the importer of record, the carrier refunds the payer, which is you. FedEx accepts Form W-8 and can wire to a non-U.S. bank account; UPS returns the refund to the original payment method. If the recipient paid the duties, the refund goes to the recipient.
Check what the same product pays today →
Sources
- Federal Register 2025-02293 (China fentanyl duty, 10%)
- CBP CSMS 64299816 (China and Hong Kong, 20% from March 4, 2025)
- CBP CSMS 66749380 (fentanyl 10% from November 10, 2025; reciprocal 10%)
- CBP IEEPA FAQ (China reciprocal rates by date)
- CBP CSMS 67834313 (ending collection of IEEPA duties)
- CBP IEEPA Duty Refunds
- CBP Trade Information Notice: CAPE (updated July 10, 2026)
- CBP Fact Sheet: CAPE refund fraud solicitation
- Learning Resources, Inc. v. Trump, No. 24-1287 (Feb. 20, 2026)
- Snell & Wilmer: CIT orders on finally liquidated entries (July 27, 2026)
- FedEx IEEPA Tariff Refund Portal FAQ
- UPS IEEPA Tariff Refund Process
- DHL Express: Understanding IEEPA Tariff Refunds (June 10, 2026)
Facts checked against these sources on 2026-09-29. This is an estimate, not legal advice.