IEEPA tariff refund review, without the false promises
Estimate duties that may be affected, organize the entry data your broker needs, and understand CBP's current ACE/CAPE process. This tool does not file with CBP or decide legal eligibility.
Court holding
IEEPA does not authorize tariffs
CBP channel
CAPE Declaration through ACE
Payment setup
Current ACH refund enrollment
The current workflow
Prepare the right data before anyone files
Refund treatment depends on the entry and its status. Use the estimator as a review layer, then confirm the submission path with the importer's broker or trade counsel.
Inventory entries
Collect entry summary numbers, entry dates, Chapter 99 lines, amounts paid, and liquidation status.
Estimate exposure
Separate potentially affected IEEPA amounts from Section 232, Section 301, AD/CVD, taxes, and fees.
Confirm ACE access
The importer or designated licensed broker needs an active ACE Portal account and supporting profile.
Submit and monitor
Use the official CAPE workflow, correct validation issues, and monitor the electronic refund through ACE.
What the estimator does
A review aid for large entry sets
- Imports CSV or spreadsheet entry data for analysis
- Groups potential IEEPA amounts by entry and tariff provision
- Keeps non-IEEPA duties visible instead of treating the full duty payment as refundable
- Exports a working analysis for broker or counsel review
What it does not do
- It does not submit a CAPE Declaration, protest, or any other filing.
- It does not guarantee that an entry or amount is eligible.
- It does not replace review of liquidation status, court orders, CBP validation, or broker authority.
- It does not treat current Section 301 or Section 232 duties as IEEPA refunds.
Frequently asked questions
What did the Supreme Court decide about IEEPA tariffs?
In Learning Resources, Inc. v. Trump, the Court held that IEEPA does not authorize the President to impose tariffs. The decision was about statutory authority; it should not be summarized as a ruling that every tariff or every executive trade action is unconstitutional.
How is CBP handling IEEPA duty refunds?
CBP describes a Consolidated Administration and Processing of Entries (CAPE) process in ACE. An importer of record or its designated licensed customs broker submits a CAPE Declaration containing affected entry summary numbers. CBP then validates eligibility and retains duties, taxes, and fees that are not part of the IEEPA refund.
Does this calculator file a CAPE Declaration?
No. It is a review and estimation tool. It can help organize entry data and identify lines for further review, but it does not access ACE, submit a CAPE Declaration, determine legal eligibility, or replace a licensed customs broker or trade counsel.
Are Section 301 or Section 232 duties included?
No. Section 301 and Section 232 use separate statutory authorities. CBP's CAPE notice specifically describes retaining non-IEEPA amounts, including Section 232 and antidumping or countervailing duties. Current Section 301 treatment must be reviewed separately by HTS code and origin.
What do I need before starting?
Gather the importer of record number, entry summary numbers, entry dates, Chapter 99 lines, duty amounts, and liquidation status. For CAPE, CBP says the importer or designated broker needs an active ACE Portal account and supporting profile; electronic refunds also require current ACH information.
Primary sources
Verify the process at the source
Informational estimate only; not legal advice, a CBP filing, or a refund determination. Court orders and agency procedures can change. Confirm the current process and each entry's status with CBP, a licensed customs broker, or qualified trade counsel.