Estimate Your IEEPA Tariff Refund

Refund = declared customs value × IEEPA tariff rate. The IEEPA rates were 25% for Canada non-energy, 10% for Canada energy, 25% for Mexico, 25% for countries importing Venezuelan oil, and an additional 20% for China (on top of any pre-existing Section 301 duties). The calculator multiplies your entered value by the rate for the selected country.

IEEPA tariffs were the additional 20% imposed in February 2025 under the International Emergency Economic Powers Act and ruled unlawful by the Supreme Court in February 2026. Section 301 tariffs (7.5% to 25% depending on the list) were imposed earlier under a different statute and remain in effect. CAPE refunds only the IEEPA portion — Section 301 duties are NOT refundable.

Yes. Under 19 USC § 1505(c), CBP pays interest on tariff overpayments at the IRS underpayment rate, accruing from the date of the overpayment until the refund is issued. The IRS publishes this rate quarterly; recent quarters have been around 7%. The calculator estimates interest if you provide an entry date.

CAPE (Consolidated Administration and Processing of Entries) is CBP’s streamlined refund process built into ACE. Phase 1 covers unliquidated entries and entries liquidated within roughly 80 days of CAPE filing (which then re-liquidate the next business day). Phase 1 excludes AD/CVD entries, drawback claims, entries with pending protests, reconciliation entries, warehouse entries, and entries with extended or suspended liquidation status.

If your entries are outside the Phase 1 window, you typically have two options: (1) file a protest under 19 USC § 1514 if you are still within 180 days after liquidation, or (2) pursue litigation at the U.S. Court of International Trade. Many trade attorneys recommend filing protests in parallel with CAPE submissions to preserve all rights. CAPE alone is not always enough.

CBP guidance indicates roughly 60–90 days after a CAPE declaration is accepted: approximately 45 days for CBP review plus processing time for the consolidated refund payment. Refunds are aggregated by importer of record and liquidation date and disbursed via ACH direct deposit to the importer’s registered refund account.

No. The importer of record can file directly through ACE if they have an active ACE Portal account with the appropriate permissions. Many importers, however, choose to authorize their licensed customs broker to handle the CAPE submission, especially when they have many entries or complex circumstances.

No. This calculator provides educational estimates only. Actual refund amounts, eligibility, and timing depend on entry-level details we cannot see. We are not a law firm, customs brokerage, or government agency. For decisions about your specific entries, consult a licensed customs broker or qualified trade law professional.