IEEPA refund estimator

On February 20, 2026, the Supreme Court ruled 6–3 (Learning Resources v. Trump) that the tariffs imposed under IEEPA emergency authority were unlawful. An estimated $175 billion in duties — across 53 million entries by 330,000+ importers — may now be refundable.

Am I eligible?

You may have a claim if all of these are true:

You (or your company) were the importer of record on US entries that paid IEEPA-based tariffs — for example the 2025 "Liberation Day" reciprocal tariffs, fentanyl/trafficking IEEPA tariffs, or the additional IEEPA duties on India.
The entries were made while those tariffs were in force (2025 through February 20, 2026).
The duties were actually paid to CBP and not already refunded or reliquidated.

This is not a legal test — it's a starting screen. Eligibility details (protest deadlines, reliquidation rules, surety issues) are exactly what a customs attorney or licensed broker is for. Talk to your broker before filing anything.

Rough estimator

Enter the total IEEPA-based duties your company paid. This is a back-of-the-envelope figure to size the opportunity — not a claim amount.

Total IEEPA duties paid (USD)

Protest deadline tracker

Liquidated entries typically need a protest (CBP Form 19) within 180 days of liquidation. Enter a liquidation date to see the deadline — then confirm it with your broker, because the exact trigger date is fact-specific.

Liquidation date

Steps to file

Pull your entry records. Get CBP entry summaries (CBP Form 7501) for the period, and confirm which entries carried IEEPA tariff lines. Your broker or ACE portal access is the fastest route.
Talk to your broker or a customs attorney first. Refund procedure depends on entry status: unliquidated entries may reliquidate, liquidated entries typically need a protest (CBP Form 19) within 180 days of liquidation. Deadlines are strict and fact-specific.
Watch CBP's CAPE module. CBP is building a dedicated module in ACE to process these claims — procedures may standardize as it rolls out. Don't assume the process is final yet.
File through the correct channel. Your broker files protests/reliquidation requests in ACE; keep copies of everything and track each entry's status.
Don't double-count. IEEPA duties are the only ones affected by this ruling — Section 301, 232, 201, and 338 duties are separate authorities and are not refundable under it.

Timing matters. Protest windows are measured in days from liquidation. If you think you have entries in play, start the records pull now rather than waiting for the process to feel settled.

Records checklist

Gather these before you talk to your broker — it turns a vague "we might have a claim" into a scoped file review.

CBP entry summaries (CBP Form 7501) for 2025 – Feb 2026, showing IEEPA tariff lines ACE portal entry status report — which entries are liquidated vs. unliquidated, with liquidation dates Proof of duty payment (ACH statements / broker payment records) List of IEEPA duties paid, by entry — totals and dates Any prior protests or reliquidation requests already filed on these entries Your broker's contact and your importer-of-record number

Broker handoff

Copy this summary into an email to your broker or customs attorney. It carries your numbers — not advice.

Fill in the estimator above, then this summary will populate here.