IEEPA Tariff Refund Timeline: Key Dates Every Importer Should Know in 2026

The IEEPA tariff saga has spanned over a year — from the first Executive Orders in February 2025 to the Supreme Court decision and CAPE system launch in 2026. Latest review, October 22: the CIT has certified a class without ordering refunds, the Chamber of Commerce and Consumer Technology Association have asked the Federal Circuit for affirmance or clear rights-preservation guidance, and IEEPA CIT filing deadlines remain entry-specific. See the Phase 3 eligibility checklist, the Freestyle World case update, and the dated source notes below.

The Complete IEEPA Tariff Timeline

February 2025 — Tariffs Imposed

What this means for you: Any goods entered from February 1, 2025 onward from these countries may have qualifying IEEPA duties. Check your entry summaries for HTS subheadings 9903.01.25 through 9903.01.70.

March 2025 — Expansion to Venezuelan Oil

May 2025 — First Legal Challenge Succeeds

What this means for you: This was the first court ruling against IEEPA tariffs, but it applied only to the parties in the case. The government appealed, and tariffs continued to be collected.

February 2026 — Supreme Court Decision

What this means for you: The Supreme Court ruling made it clear that all IEEPA tariffs collected from February 2025 through February 2026 are eligible for refund. The question is how — which is where CAPE comes in.

April 2026 — CAPE Phase 1 Launches

What this means for you: You can now submit CAPE declarations through ACE for unliquidated and recently liquidated entries, but you need to follow the April 13 rules around filer ownership, CSV format, protests, and other validation blockers. See our complete guide →

Critical Deadlines You Need to Know

CAPE Declaration Filing

There is currently no announced deadline for filing CAPE declarations under Phase 1. However, CBP may set one in future guidance. File as soon as your data is ready.

Protest Filing — 180 Days from Liquidation

For entries that have been liquidated, you have 180 days from the liquidation date to file a protest under 19 USC § 1514. This is a hard deadline — miss it and you lose the right to protest.

Important: Even if you’re filing a CAPE declaration, trade law experts recommend also filing a protest as a backup strategy. Learn why →

CIT Filing Deadline Depends on the Legal Path

For an action under residual CIT jurisdiction, 28 USC 2636(i) generally allows two years after the cause of action first accrues. The statute does not establish a uniform accrual date for IEEPA refund claims. An October 19 attorney analysis discusses possible country-specific timing beginning in February-April 2027 and notes that earlier liquidation may require earlier filing; that is legal analysis, not a court ruling. Do not assume every claim runs through 2028. For a separate action contesting denial of a customs protest, 28 USC 2636(a) provides a 180-day period from notice of denial. Have trade counsel identify the correct path and calculate each deadline. Statute · October 19 analysis.

Refund Processing Timeline (After CAPE Filing)

Once you submit a CAPE declaration, here’s what to expect:

Note: The 60-90 day estimate is CBP’s guidance, not a binding commitment. Complex cases or high volumes may take longer.

What’s Coming Next?

Future CAPE Phases

The current posture is narrower than a general non-plaintiff Phase 3 lane:

• A limited Phase 3 workflow is deployed for finally liquidated entries covered by CIT reliquidation orders. It does not establish a general filing lane for non-litigants.
• Other categories, including drawback, certain AD/CVD scenarios, open protests, and additional reconciliation entries, require their own CBP guidance; do not treat them as open based only on an anticipated future phase.

CBP deployed the first Phase 2 lane for reconciliation-flagged entries on June 29, 2026. Check the current CAPE status tracker and Phase 3 eligibility checklist before filing.

Ongoing Litigation

Several cases are still making their way through the courts:

• Freestyle World, Inc. v. United States - The CIT certified a Rule 23(b)(2) class on October 8, but did not order refunds or establish a CAPE process for class members. A proposed scheduling order is due October 22; filing status was not verified in the accessible public record checked for this update. The next CAPE report is due October 26 and a closed conference is set for October 27.
• Nintendo of America Inc. v. U.S. Department of the Treasury — Filed March 2026, seeking recovery of IEEPA duties through judicial process
• Various protest appeals and CIT filings by importers whose entries fall outside CAPE Phase 1

Your Action Plan for 2026

Stay Informed

The IEEPA refund process is evolving. We track every CBP announcement, CSMS message, and court ruling that affects importers.

Update — April 30, 2026: New Milestones to Add to Your Timeline

Ten days into Phase 1, three additional dates belong on every importer’s calendar:

Full breakdown of the April 28 order with the original PDFs: What the April 28 CIT order reveals about CAPE Phase 1 →. Full breakdown of the May 11 acceleration: First IEEPA refund payments could land May 11 — what to confirm before they do →.

May 2026 — Refunds Flow, CIT Escalates

Update — August 3, 2026: Freestyle World Class-Cert Schedule

The Freestyle World class-certification case now has a concrete briefing and hearing schedule:

• DOJ filed its response in opposition to the motion to lift the stay and for class certification on July 28, 2026 (ECF No. 18). Source: DOJ response, July 28, 2026.
• Judge Eaton’s July 30, 2026 order (ECF No. 19) sets the plaintiff reply for August 14, a closed pre-oral argument conference for August 17, and oral argument for August 19 at 11:00 a.m. EDT. Source: Order, July 30, 2026.
• Zonos re-filed its amicus curiae motion and supporting brief in Freestyle World on July 30, 2026 (ECF No. 20), with responses due August 20. Source: Zonos motion, July 30, 2026; CourtListener docket.
• The Federal Circuit dismissed the separate Euro-Notions appeal (No. 2026-1898) on July 28, 2026, granting the government’s unopposed motion after Euro-Notions voluntarily dismissed its CIT case. The other consolidated IEEPA appeals (V.O.S. Selections 2026-1895, AGS 2026-1897, Grant & Bowman 2026-1899) continue. Source: Federal Circuit order, July 28, 2026.

CBP filed the August 25 progress declaration, and the August 26 closed settlement-conference date has passed. No public post-conference order or written class-certification ruling was verified as of August 27. Importers with finally liquidated exposure should not wait for a possible ruling before protecting protest deadlines or seeking individual trade-counsel review.

Update — September 11, 2026: A Crowded Mid-September Checkpoint

• The government’s response to the Freestyle World complaint is now due October 14, 2026 after a consent 30-day extension (ECF No. 46/47, order dated September 8). DOJ cited competing IEEPA deadlines, including oral argument in Performance Additives v. United States (Court No. 25-00394) set for September 23. Source: Order, September 8, 2026 (ECF No. 47).
• The CIT accepted an amicus brief from the International Trade Surety Association (ECF No. 43 filed September 3, accepted September 8), arguing CAPE does not yet refund IEEPA tariff amounts sureties paid on importers’ behalf. Sources: ITSA Motion, ECF No. 43; Order, ECF No. 48.
• At this September 11 checkpoint, CBP’s progress report was due September 15 and the closed conference was scheduled September 16. The Type 03 litigation is Aditya Birla Chemicals USA Inc. and Pack Perfect Inc. v. Trump (Court No. 26-00134); its motion requests clarification of refund entitlement and a pre-liquidation payment mechanism. Source: Plaintiffs’ Motion, ECF No. 9. See the AD/CVD guide for the corrected status-specific analysis.
• Form 5106 accuracy enforcement begins September 18. Verify your IOR data with the Form 5106 checklist.

Update — August 5, 2026: CAPE Pipeline Tops $100B; 19,726 Refunds Await ACH

• CBP’s August 4, 2026 Lord Declaration (ECF No. 24) reports that as of 3:00 p.m. EDT on July 31, approximately $128.68 billion in potential and certified refunds had been accepted for CAPE processing and approximately $100 billion had been completed, certified, and sent to the Treasury for disbursement. 252,496 declarations had been submitted and 178,213 passed file validation; 25.1 million entries passed entry-level validation, 17.69 million were liquidated IEEPA-free, and 5.02 million failed entry-level validation. Source: Lord Declaration, August 4, 2026 (ECF No. 24).
• The declaration also reports 19,726 refunds totaling approximately $1.6 billion still not transmitted to Treasury because ACH information has not been provided. Source: Lord Declaration, August 4, 2026, ¶ 6.
• The August 5, 2026 order (ECF No. 25) confirms the July 17 reliquidation order has been entered in more than 3,700 IEEPA cases and sets the next CAPE progress report for August 25 and a closed settlement conference for August 26. Source: Order, August 5, 2026 (ECF No. 25).

Update — August 20, 2026: DOJ Brief Adds an Appellate Checkpoint

The Department of Justice filed its opening brief on August 10, 2026, in the consolidated Federal Circuit appeal led by V.O.S. Selections, Inc. v. Trump, Appeal No. 26-1895. DOJ asks the Federal Circuit to vacate the CIT’s universal injunctions and argues that the court should distinguish relief for litigating plaintiffs from relief for importers who are not parties to the cases. Source: DOJ opening brief, August 10, 2026.

This filing does not change CAPE Phase 1 or Phase 2 eligibility and does not announce Phase 3. It does, however, make the litigation split clearer: CBP’s administrative refund process continues for eligible entries, while finally liquidated non-litigant claims remain subject to the appellate and class-certification disputes. Importers should continue to file eligible CAPE declarations, protect the 180-day protest deadline, and obtain case-specific counsel review for material finally liquidated entries.

Update — August 23, 2026: Phase 3 Has No Confirmed Opening Date

An August 19 report at IEEPATariffRefunds.info says CBP told the CIT it could not roll out CAPE Phase 3 as planned and could not provide an opening date. A separate August 21 report from Diaz Trade Law describes Phase 3 as delayed until further notice and cites International Trade Today. These are secondary reports, not an official CBP deployment CSMS. Until CBP publishes an operational notice, treat Phase 3 as pending, continue using Phase 1 and Phase 2 where eligible, and protect protest deadlines for entries still within 180 days of liquidation.

Update — August 27, 2026: CBP Confirms Phase 3 Delay and $106.6B Sent

• On August 25, CBP filed a new Brandon Lord declaration reporting activity through August 21: 272,029 CAPE declarations submitted, 191,494 passing file validation, 26.4 million entries accepted, and 18.76 million liquidated or reliquidated without IEEPA duties. Source: Lord Declaration, ECF No. 38.
• CBP reported approximately $132.5 billion accepted for processing and $106.6 billion completed, certified, and sent to Treasury. It also reported 22,170 refunds totaling approximately $1.7 billion held for missing ACH information.
• The declaration confirms Phase 3 is temporarily delayed while CBP builds validations for finally liquidated plaintiff entries covered by court-ordered reliquidation. Phases 1 and 2 remain fully operational.
• The August 26 closed settlement conference has passed, but no public post-conference order or written class-certification ruling was verified as of August 27. CAPE work does not stop the 180-day protest period.

Update — August 30, 2026: September 15–16 Becomes the Next CAPE Checkpoint

• The August 27 CIT order requires the government to submit a short CAPE progress report by September 15 and schedules a closed conference for September 16. Source: CIT Order, ECF No. 40.
• The same order says CBP will update IEEPA Duty Refund FAQs concerning Form 5106 and that additional Phase 3 timing information will be provided at the September 16 conference. It does not open Phase 3.
• The government’s August 28 response says CBP is researching Judge Eaton’s question about possible deletion of IEEPA entry information and expects to respond at the September 16 conference. Source: Government Response, ECF No. 42.
• Separately, CBP’s Form 5106 accuracy enforcement begins September 18. Importers should verify their IOR identity data using the Form 5106 checklist while continuing to protect CAPE and protest deadlines.

Update — September 22, 2026: Phase 3 Gets a Limited October 6 Target

• CBP’s September 15 declaration, ECF No. 50 plans Phase 3 for October 6, initially for plaintiffs with court-ordered reliquidation of finally liquidated entries who gave CBP a valid IOR number by July 30. Later submitters await instructions; no general non-plaintiff lane was announced.
• The September 17 CIT order, ECF No. 52 requires a new report October 6 and schedules the next closed conference October 7. It does not order the system to launch that day or decide class certification.
• As of September 11, CBP reported $134.7 billion accepted for processing, about $122 billion certified and sent to Treasury, and $1.3 billion not transmitted because ACH details were missing. Source: ECF No. 50. Continue eligible CAPE filings and preserve protest rights where available.

Update — October 5, 2026: Separate the Rollout Target From the New Procedural Events

• CBP’s September 30 FAQ adds Form 5106 updates by ABI Action Code U or ACE Portal. It still lists only Phase 1 and Phase 2 in the active-phase summary reviewed October 5.
• ECF No. 56, September 25, is ITSA counsel’s surety-refund status letter. ECF No. 57, October 2, denies Zonos’s amicus motion. Neither announces a broader Phase 3 filing lane; see our Freestyle World update.
• CBP’s October 5 notice, Federal Register Doc. 2026-20228, is a 30-day information-collection review. November 4 is for public comments. It does not replace any liquidation-based protest deadline or establish a new refund deadline.
• Under ECF No. 52, the report remains due October 6 and the conference is scheduled October 7. Verify actual Phase 3 instructions, continue eligible CAPE claims, and preserve protest rights where available.

Update — October 14, 2026: Phase 3 Deployment, Class Ruling, and ACH Verification

• CBP’s October 6 Lord Declaration, ECF No. 58 says limited Phase 3 deployed at 5:10 a.m. Eastern for finally liquidated entries covered by CIT reliquidation orders. The initial group supplied valid IOR numbers by July 30; later submitters await additional instructions.
• ECF No. 58 reports, as of October 2, $136.6 billion accepted for CAPE processing, about $126 billion certified and sent to Treasury, and 20,362 refunds totaling about $1.1 billion not transmitted because ACH information was missing. Treasury transmission does not establish that a particular importer received payment.
• The CIT certified a Rule 23(b)(2) class on October 8 in Freestyle World. The opinion does not itself grant refunds, order liquidation or reliquidation, or create a CAPE filing procedure for class members.
• The October 13 closed-conference date has passed; neither whether it occurred nor any outcome was verifiable in the accessible docket by October 14. The parties’ proposed scheduling order is due October 22. Under ECF No. 60, CBP’s next report is due October 26 at 5 p.m. Eastern and a closed conference is set for October 27 at 2 p.m. Eastern.
• CSMS #70162211, issued October 9 and effective October 10, requires email-token verification for ACE Portal changes to ACH refund information; users may also choose SMS verification.

Update — October 22, 2026: Deadline Guidance and Appellate Filing

• Section 2636(i) generally gives two years from when a cause of action first accrues for a 1581(i) action; it does not determine the accrual date for IEEPA refund claims. Attorney analyses differ, and some discuss possible 2027 deadlines, with earlier dates possible for earlier-liquidating entries. Do not rely on a universal February 20, 2026 start or a blanket 2028 deadline. For a protest-denial action, section 2636(a) separately provides 180 days from notice of denial. Get entry-specific legal advice and preserve available protests independently. 28 USC 2636 · October 19 analysis.
• In a separate consolidated Federal Circuit appeal, the October 13 Chamber/CTA amicus brief asks the court to affirm the CIT order on appeal or provide guidance on preserving refund claims. It argues that an early-2027 appellate decision is important to avoid time bars if individual actions are required. This is advocacy, not a decision in the Freestyle World class case. Read the brief.
• ECF No. 60 sets October 22 for the parties’ proposed scheduling order; its filing status was not verified in the accessible public record checked for this update. The next CBP report is due October 26 at 5 p.m. Eastern, with a closed conference scheduled for October 27 at 2 p.m. Eastern.

Get a Free Assessment → to have a trade law professional review your specific situation and recommend the best refund strategy.