IEEPA Tariff Refunds: Frequently Asked Questions

Is everyone getting their IEEPA tariffs refunded?

Under the current CIT order, refunds are not limited to plaintiffs, but the process remains subject to appeal, CBP validation, and entry-specific facts. In Atmus Filtration, Inc. v. United States (CIT, March 4, 2026), Judge Richard Eaton ordered CBP to refund IEEPA duties to all importers of record — not just those who filed suit. The order follows the Supreme Court ruling in Learning Resources, Inc. v. Trump (February 20, 2026), which held that IEEPA does not authorize the executive branch to impose tariffs. See our IEEPA refund overview for full background.

Will Section 232 steel, aluminum, and copper tariffs also be refunded?

No. Section 232 duties are separate from IEEPA and are not part of the current IEEPA refund process. Section 232 tariffs on steel, aluminum, and copper are still in effect and are entirely separate from the IEEPA litigation. They are authorized under the Trade Expansion Act of 1962 and were not challenged in the current cases. Neither Learning Resources nor Atmus Filtration affects Section 232 obligations.

Will the 2018 China Section 301 tariffs be refunded?

No. Section 301 tariffs are legally separate from IEEPA tariffs and remain outside this refund process. The Section 301 tariffs on Chinese goods, first imposed in 2018 under the Trade Act of 1974, are legally separate from IEEPA and remain fully in force. The USTR Section 301 tariff schedule is unaffected by the Supreme Court ruling or the CIT refund order.

Will the 50% India tariffs be refunded?

Yes. The 50% tariffs on imports from India — 25% reciprocal tariff plus 25% Russian oil surcharge — were both imposed under IEEPA authority and are covered by the Atmus Filtration refund order. Importers who paid these tariffs should expect refunds once CBP’s processing mechanism is in place.

Will the 50% Brazil tariffs be refunded?

Yes. The 50% tariffs on Brazilian imports were imposed under IEEPA authority and fall within the scope of the CIT refund order. They will be processed alongside all other IEEPA-based refunds.

Do I have to file a lawsuit in the CIT to get my refund?

No. The Atmus Filtration order is not limited to plaintiffs. Judge Eaton held that all importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision. The CIT also confirmed it is not subject to the restrictions on universal injunctions that apply to federal district courts, given the court’s exclusive statutory jurisdiction over import-related claims under 28 U.S.C. 1581.

What if my entries have already liquidated — will CBP still refund me?

It depends on liquidation status and CBP’s final process, so importers should verify entry status before assuming timing. The CIT order covers two categories: (1) unliquidated entries — CBP must liquidate these without applying IEEPA duties; and (2) liquidated entries where liquidation is not yet final — CBP must reliquidate these and issue refunds. Under 19 U.S.C. 1501, CBP has 90 days after liquidation to voluntarily reliquidate.

CBP has indicated it is developing a refund mechanism for affected entries, but importers should wait for final CAPE instructions and verify each entry before assuming eligibility or timing. We will publish more information as it becomes available.

Do I need to file a Post Summary Correction (PSC) to get my refund?

Based on current CBP guidance, CAPE declarations in ACE are expected to handle valid IEEPA refund requests rather than entry-by-entry PSCs. CBP is developing a bulk processing mechanism called CAPE  (Consolidated Administration and Processing of Entries) through ACE. The proposed framework: importers submit a declaration in ACE listing entries on which IEEPA duties were paid; ACE validates the entries, recalculates refunds with interest, and processes payment electronically. PSCs are not required under this framework. Subscribe to our newsletter to stay informed for portal launch updates.

Do I need to file a protest for liquidated entries to protect my refund?

Not necessarily under current guidance, but importers should confirm their liquidation status and risk tolerance with their customs broker. CBP is working on a new mechanism within ACE to allow for refund requests even for liquidated entries.

Do I need to do anything to receive my refund?

Yes. Importers should prepare now by confirming importer-of-record status, affected entries, ACE Portal access, ACH refund banking, and broker authorization. ACE enrollment and ACH setup are mandatory. You must be enrolled in the ACE Secure Data Portal and have ACH (Automated Clearinghouse) electronic refunds activated. Effective February 6, 2026, CBP discontinued paper checks entirely. If you are not enrolled in ACH, you will not receive your refund — even if you are fully entitled to it.

* Action Required: Enroll in ACE and activate ACH before CBP opens the refund portal. If a broker filed your entries, confirm they used your company name and EIN as the Importer of Record. Step-by-step guide here: ACE/ACH enrollment help and customs brokerage support. ACE/ACH enrollment help and customs brokerage support.

My supplier paid for shipping under DDP terms — who gets the refund?

Under DDP (Delivered Duty Paid) terms, your supplier paid the duties at the border. That means your supplier — not you — will receive the IEEPA refund from CBP. Whether any of that flows back to you depends on your commercial agreement with them. We recommend reaching out to your supplier now to negotiate a pass-through. For more on the risks of DDP importing, see our DDP IEEPA discussion.

My supplier arranged shipping — can I enroll in ACE and claim the refunds myself?

It depends on who was listed as the Importer of Record (IOR) on your entry filings. If your company name and EIN were used as the IOR, then yes — your entries are in ACE under your company and refunds flow to your ACH account. If your supplier, their freight forwarder, or a third-party entity was listed as the IOR, those entries are not under your EIN and you cannot claim those refunds. That money goes to whoever was listed as IOR.

Not sure who your IOR is? Contact Simple Forwarding — we can pull your entry records from ACE and confirm.

What if I filed the entry but never actually paid the tariffs?

You will not receive a refund. CBP refunds duties that were actually collected. If tariffs were assessed but never paid — due to a bond, unpaid balance, or any other reason — there is nothing to return. Only verified payments are eligible.

Will I receive interest on my IEEPA refunds?

CBP guidance indicates valid IEEPA refunds may include interest, but the amount and timing will depend on CBP’s final processing and validation. Yes. Interest is included in the refund. CBP’s proposed ACE-based refund process is designed to recalculate both the duty amount and applicable interest, aggregate them by importer and liquidation date, and issue a combined payment through Treasury. The applicable statutory interest rate is set by 19 U.S.C. 1505. For importers who paid large IEEPA duty amounts over an extended period, the interest component is meaningful.