Companies that paid duties under the International Emergency Economic Powers Act (IEEPA) may now seek refunds of those payments, with interest, following termination of the tariffs by the Supreme Court.
U.S. Customs and Border Protection (CBP) has launched a refund system, the Consolidated Administration and Processing of Entries (CAPE), to facilitate refund requests for the estimated $166 billion in import duties imposed under the IEEPA since February 2025.
Importers can now submit online requests for refunds. The process includes:
- Establishing an account within the Automated Commercial Environment (ACE) portal
- Using the ACE portal account to provide banking information for refunded duties
- Submitting a CAPE declaration for entries that paid IEEPA duties
CBP estimates refunds will take 60-90 days to process, unless further review is required.
For more information on eligibility and how to file a CAPE declaration, visit the CBP IEEPA Duty Refund page.
Questions?
Contact Robert F. Ruyak to discuss strategic options related to IEEPA duty refunds.
Bob Ruyak is a partner in Larson’s Washington, D.C. office. His practice focuses on the protection and enhancement of his clients’ competitive interests, including customs and trade issues, antitrust monopolies, anticompetitive agreements, trade secret and business theft, and fraudulent, unfair and deceptive practices. Contact Bob at rruyak@larsonllp.com.