IEEPA Tariff Refunds 2026: Who Qualifies and How to Claim

On February 20, 2026, the Supreme Court ruled 6–3 in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize tariffs. The 2025 "fentanyl" tariffs on Canada, Mexico and China and the worldwide "reciprocal" tariffs are therefore refundable — with interest — to the importer of record, through CBP's CAPE process in ACE. Section 301, Section 232 and antidumping duties were not affected.

Refunds are already flowing: by September 11, 2026 about $134.7 billion had entered CAPE and roughly$ 122 billion, including interest, had been certified to Treasury for payment (C.H. Robinson advisory). If you paid IEEPA duties and have not filed, here is who qualifies and how the process works.

What Did the Supreme Court Decide?

The Court held that IEEPA's power to "regulate … importation" during a national emergency does not include the power to impose tariffs (opinion, No. 24-1287). That invalidated both families of IEEPA duties imposed in 2025:

the "fentanyl" tariffs on most goods from Canada, Mexico and China, and
the "reciprocal" tariffs of at least 10% on imports from most countries.

Duties paid under those orders became overpayments that CBP must refund. The Congressional Research Service has a plain-language summary of the ruling (CRS LSB11398).

Which Tariffs Are Refundable — and Which Are Not?

Duty	Legal basis	Refundable under the IEEPA ruling?
"Fentanyl" tariffs (Canada, Mexico, China), 2025	IEEPA	Yes
"Reciprocal" tariffs, 2025	IEEPA	Yes
Section 301 on Chinese goods; 2026 forced-labor Section 301 duties	Trade Act of 1974, §301	No — still in force
Section 232 on steel, aluminum, copper and derivatives	Trade Expansion Act of 1962, §232	No — still in force
Antidumping and countervailing duties	Tariff Act of 1930	No
Temporary Section 122 surcharge (Feb 24 – Jul 24, 2026)	Trade Act of 1974, §122	Not covered by this ruling; subject to separate litigation

After the ruling, a temporary Section 122 import surcharge applied from February 24 until it expired on July 24, 2026; the Court of International Trade held it invalid on May 7, 2026, and that case is on appeal. The forced-labor Section 301 duties took effect the moment it expired.

Who Gets the IEEPA Refund?

The importer of record. CBP refunds the party that made the entry and paid the duty — not the foreign supplier, and not your customers. That has contract consequences:

If you bought FOB or EXW and entered the goods yourself, the refund is yours.
If you bought DDP or LDP, the seller was usually the importer of record and receives the refund, unless your contract passes it back. Check your terms — who pays import tariffs and who gets them back follow the entry, not the invoice.
If a customs broker filed for you, they can file the refund declaration on your behalf, but the money is paid to the importer of record.

How Does the CAPE Refund Process Work?

CBP built the Consolidated Administration and Processing of Entries (CAPE) function in ACE to handle refunds in phases (CBP IEEPA refunds page):

Phase	Opened	What it covers
Phase 1	April 20, 2026	Most entries on which IEEPA duties were paid, including unliquidated and recently liquidated entries; entries subject to AD/CVD initially excluded
Phase 2	June 29, 2026	Certain reconciliation-flagged entries (types 01, 02 and 06) with no reconciliation entry filed
Phase 3	October 6, 2026	Finally liquidated entries covered by court-ordered reliquidation, for eligible plaintiffs

To file:

Pull your entry list. Identify every entry that carried IEEPA duties (the Chapter 99 numbers used for the fentanyl and reciprocal tariffs) and its liquidation status.
Check ACE access and refund details. Refunds are paid electronically to the importer of record, so make sure your ACE account and refund banking details are current.
Submit a CAPE Declaration. Upload the CSV file through the CAPE tab in the ACE portal, yourself or through your broker.
Track acceptance and payment. Accepted declarations move to certification and Treasury payment with interest.
Watch liquidation deadlines. For entries outside the CAPE phases, a protest within 180 days of liquidation may still be required — ask your broker or trade counsel.

What Does This Mean for Landed Cost Comparisons?

Two things. First, any sourcing comparison built in 2025 that included reciprocal or fentanyl tariffs is out of date — those duties are gone. Second, the 2026 duty stack is different: regular HTS duty, Section 301 (including the 10% or 12.5% forced-labor duties on 60 economies), Section 232 on metals, and AD/CVD where applicable. Rerun your landed cost comparison on current rates before your next order, and treat any refund as a one-off recovery rather than a change in ongoing cost.

Analyze USA Imports →

ImportCostPro's USA analysis ranks 20+ supplier countries by landed cost on the tariffs in effect when you run it. For definitions of IEEPA, CAPE-related terms and the importer of record, see the import glossary.