
IEEPA Refund Recovery
Reclaim the tariffs you never owed.
The Supreme Court has thrown the illegal IEEPA tariffs out. If you imported into the U.S. between April 2025 and February 2026, you're likely owed a refund — but it doesn't arrive automatically.
Backed by AmLaw 200 legal counsel · framework currently utilized by Tier 1 global organizations including Google and LG.
Working alongside customs brokers and trade counsel · ACE-aware · CAPE-ready
Talk to the Global Tariff Refund team
We'll reach out to you shortly.
Legal framework
Backed by AmLaw 200 Legal Counsel
Currently utilized by Tier 1 global organizations


IEEPA duties collected April 2025 – Feb 2026
U.S. importers affected
Typical CBP refund timeline after CAPE acceptance
Source: U.S. Customs and Border Protection. Refunds are not automatic — eligible importers must file.
Who qualifies
If your business imported into the U.S. between April 2025 and February 2026 and paid IEEPA duties, you may be entitled to a refund. But only the importer of record — or the licensed customs broker who filed on their behalf — can submit a claim through CBP's CAPE module.
- You were the importer of record on U.S. entries during the IEEPA window
- Your entries include IEEPA Chapter 99 HTS codes
- You have a U.S. bank account
Section 232, Section 301, and the new Section 122 tariffs are not affected by the IEEPA ruling and are not refundable through CAPE.
Why this isn't an automatic refund
CBP requires a CAPE Declaration
Refunds are not issued without an accepted submission to CBP's CAPE module inside ACE. Once submitted and accepted, a declaration cannot be amended.
Only the IOR or filing broker can file
CBP treats CAPE submissions as customs business. Most importers need to coordinate with the broker who filed the original entries.
Older entries need a different path
Phase 1 covers unliquidated entries and entries within 80 days of liquidation. Older liquidated entries may require a protest within 180 days of liquidation, or litigation strategy.
The model
You make one call. We do the rest.
You don't have time to learn CBP's CAPE module, parse Chapter 99 codes, or chase your broker through three liquidation windows. That's our job.
What we ask you to do — once.
- Tell us your IOR number and import window — that's it
- We pull and parse your ACE entry data with your broker
- We quantify exposure across every Chapter 99 line
- You approve the recovery strategy before anything is filed
What we run end-to-end.
- Coordinate the CAPE declaration with your filing broker
- Engage attorney partners for protests on older liquidated entries
- Track CBP acceptance, statutory interest, and ACH disbursement
- Reconcile every refund against your original entry summaries
- Hand you a clean audit trail your CFO and counsel can sign off on
Signs you have a claim
If this sounds like your business, you likely have a refund waiting.
We work with importers who cleared at least $1M in goods through U.S. ports during the IEEPA window — and whose refund opportunity is large enough to be worth a serious recovery effort.
Get a confidential assessment- You imported into the U.S. between April 2025 and February 2026
- Your annual import value is north of $1M
- Your entries include IEEPA-coded duties (Chapter 99)
- You don't have in-house customs counsel running the recovery
- You'd rather not have your broker quarterbacking a refund claim alone
- Your CFO has asked what you're doing about the IEEPA ruling
Recent recoveries
What we've claimed for companies like yours.
Representative engagements. Figures rounded; details anonymized to protect client confidentiality.
Mid-market apparel importer
Recovered across 14 months of unliquidated entries from China and Vietnam.
Industrial components distributor
Combined CAPE filing on current entries plus protest strategy on older liquidated lines.
National consumer brand
Multi-broker coordination across 9,000+ entries, with attorney-led protest workstream.
How recovery works
- 1
Eligibility check
Four questions, two minutes. Confirm IOR status, import window, and entry access.
- 2
Confidential assessment
Send entry data via secure upload. NDA available before you share. We quantify exposure and recommend the right recovery path.
- 3
Coordination
We work alongside your customs broker on CAPE declarations and with attorney partners on protest or litigation strategy for older entries.
- 4
Refund tracking
Monitor CBP acceptance, statutory interest, and ACH disbursement through to receipt.
The data we'll work with
Most of what we need lives in your customs broker's ES-003 export from ACE, or in your CF-7501 entry summaries.
- Entry summary number
- Entry date
- HTS classification (including Chapter 99 codes)
- Goods value and duty amount
- Liquidation status and date
- Port of entry
- Importer of Record number
- ACH bank enrollment status
Why timing matters
CBP launched the CAPE module on April 20, 2026. Phase 1 covers unliquidated entries and entries within 80 days of liquidation. Older liquidated entries fall outside the streamlined process and may require a protest filed within 180 days of liquidation. Once a CAPE declaration is accepted, it cannot be amended — preparation is everything.
Phase 1 active · further phases pendingGet in touch with the Global Tariff Refund team
Three quick details and we'll reach out shortly to walk you through your refund path — confidentially, with no obligation. Backed by AmLaw 200 legal counsel.
Common questions
No. Global Tariff Refund performs eligibility screening, exposure modeling, data preparation, and process coordination. Where attorney work is required — protests, litigation, transfer-pricing analysis on refunded amounts — we engage our attorney partners under a separate engagement letter that you sign directly with the firm.
The deadline is real.
The money is yours. Let's go get it.
Share a few details and the Global Tariff Refund team will reach out for a confidential assessment — coordinated with your existing broker and counsel.