Recent developments in U.S. trade policy have created potential opportunities for qualified importers to recover tariffs previously paid under IEEPA. These developments arise at a time when many companies are navigating the financial impact of prior tariff regimes, making the potential for recovery particularly significant.
Historically, IEEPA has provided the executive branch with authority to regulate economic activity during periods declared to be national emergencies. This authority has included the imposition of particular tariffs and trade restrictions tied to foreign policy and national security objectives, including certain recent trade actions.
Following recent legal developments and court-authorized processes, CBP has developed and established a framework through which qualifying importers may seek refunds on certain IEEPA-related duties. Importantly, these developments do not create a blanket refund opportunity but were intended to create a targeted mechanism for importers whose entries meet specific criteria.
To support administration of these claims, CBP has introduced the Consolidated Administration and Processing of Entries (“CAPE”) system. CBP’s newly developed CAPE system represents a significant shift away from prior traditional, entry-by-entry refund filings, which often required repetitive submissions and extensive administrative efforts.
Under the CAPE framework, refund requests are consolidated and processed through CBP’s ACE Portal. This process is largely data-driven, relying on structured entry information, typically submitted in spreadsheet format, to identify and validate claims. This reduces the need for narrative explanations while placing greater emphasis on accuracy and completeness of the underlying data.
Once submitted and accepted, CBP reviews the relevant entries, adjusts applicable tariff treatments, and issues refunds when and where appropriate. Refunds are then issued based on these adjustments, often within several months, although timelines vary depending on the complexity of the entries and any compliance considerations.
While CAPE simplifies certain administrative aspects of the refund process, timing remains a critical factor in determining whether duties may still be recoverable. Under current CBP procedures, CAPE refund requests are generally limited to unliquidated entries and entries submitted within approximately 80 days of liquidation, or the final computation or ascertainment of duties on entries for consumption or drawback entries, making prompt review essential. See 19 C.F.R. § 159.1. Once statutory deadlines expire, opportunities for refunds, protests, or other recovery actions may become significantly more limited or unavailable altogether.
Importers should also ensure that classifications, entry data, supporting documentation, and reporting obligations are accurate and consistent before submission, as discrepancies can delay processing, trigger compliance scrutiny, or affect eligibility for recovery. Submissions may not necessarily result in a full refund, as unpaid customs duties, penalties, government fines, and other federal debts may adjust this refund amount.
Although the CAPE system is designed to streamline submissions, the Harmonized Tariff Schedule, foreign trade barriers, and Supreme Court decisions like Learning Resources, Inc. v. Trump, 607 U.S. ___ (2026), change U.S. policy on tariffs and case-by-case evaluation is required. Importers with straightforward entries and clear eligibility may be able to manage the process internally or through a customs broker. However, legal guidance may be valuable when eligibility is uncertain, compliance issues or prior discrepancies exist, deadlines are approaching or have passed, or a submission has been denied and further action must be evaluated. Therefore, a legal and compliance review can help ensure filings meet applicable requirements while identifying potential recovery opportunities that may otherwise be overlooked.
Tariff refund matters can also raise broader import and export compliance considerations beyond the refund request itself. Companies may benefit from support involving customs classifications, tariff strategy, audit preparedness, risk assessment, and coordination with customs brokers and government agencies. In situations involving denials or agency challenges, counsel can also assist in assessing available remedies and determining whether additional administrative or legal action is appropriate.