IEEPA Tariff Refunds
IEEPA Tariff Refunds: CAPE, CIT Litigation, and the Importer Class Action
The Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs, but refunds have not been automatic. CBP is processing IEEPA refunds through CAPE in phases tied to each entry's liquidation status and the importer's litigation posture. Every importer of record that paid IEEPA duties should know which refund path applies to each of its entries, and which entries remain unresolved.
Last reviewedKey Takeaways
IEEPA Refund Status Board
Where each refund mechanism stands, with the source and the date it was last confirmed.
Your Refund Path Depends on Entry Status
Liquidation becomes final when no protest is filed within 180 days. CBP may reliquidate within 90 days of liquidation to correct errors under 19 U.S.C. § 1501, or following an approved protest under 19 U.S.C. §§ 1514 and 1515. In its August 10, 2026 Federal Circuit brief, the government stated that CBP has no statutory authority to reliquidate finally liquidated entries on its own accord.
The result is that two importers with identical entries can face different refund outcomes, depending on liquidation dates and whether each filed its own action at the U.S. Court of International Trade.
Filing Your Own Case or Relying on the Class
Judge Richard K. Eaton certified the class under USCIT Rule 23(b)(2). It covers importers of record that paid duties under the challenged IEEPA tariff orders between February 1, 2025, and February 19, 2026, and excludes any entity that has separately filed an action to recover IEEPA duty payments. A Rule 23(b)(2) class does not permit potential members to opt in or opt out.
Certification decides who is in the case. It does not decide what relief the class receives or when. Class members do not currently have CAPE Phase 3 access through the class.
Significant refunds on finally liquidated entries
DTL's Read: file your own CIT action now. An individual order puts the importer on the Phase 3 track rather than behind the class appeal and any later implementation process. Filing your own action removes you from the class by its terms, so make that decision deliberately.
Minimal refunds on finally liquidated entries
DTL's Read: the cost of a federal lawsuit may outweigh the benefit of being paid sooner. Monitor the class docket, and calendar your own filing deadline as if the class did not exist.
What we expect from the class route
In our experience, we expect the government to seek appellate review of certification. Between that appeal, any appeal of a later classwide injunction, and the time CBP would need to build a process for class members, we expect the class route to take at least months, and potentially years.
Two More Factors in the Decision
- We do not recommend relying on the class to preserve your own deadline to file a refund action unless and until a court addresses that question.
- Class membership does not necessarily mean recovery of the full refund amount. Class counsel in class actions typically seek a percentage fee award, and how any award would be handled in this case has not been decided.
- DTL's Read: if the legal basis for CAPE is overturned on appeal, it is unclear what the United States would do with refunds already issued. CBP may try to recoup them.
Action Steps for Importers
DTL's recommended sequence for every importer of record that paid IEEPA duties.
- Step 1
Secure ACE and ACH access
Create an ACE account if you do not have one, and enroll a U.S. bank account for ACH refunds. Foreign importers of record must use a U.S. bank account. CBP has not issued refunds by check since February 6, 2026, unless a waiver is approved.
- Step 2
Pull and sort your IEEPA entries
Pull your ACE IEEPA entry report and separate unliquidated, recently liquidated, and finally liquidated entries.
- Step 3
File every eligible CAPE declaration
File CAPE Phase 1 and Phase 2 declarations for eligible entries that have not been claimed, then confirm each was accepted. Acceptance and certification are different states.
- Step 4
Total your finally liquidated exposure
Total the IEEPA duties on finally liquidated entries. That number drives the decision to file your own action or monitor the class.
- Step 5
Evaluate a Section 1581(i) filing
For finally liquidated entries, evaluate a filing on its own timeline rather than waiting for the appeal. In our view, the limitations clock does not pause for the Federal Circuit.
- Step 6
Reconcile what Treasury actually paid
Reconcile Treasury disbursements against certified refund amounts. Certification by CBP is not receipt of funds.
How We Got Here
Key court and agency actions, as covered in DTL's published articles.
Frequently Asked Questions
DTL's IEEPA Refund Library
Every Diaz Trade Law article on IEEPA tariffs and refunds, newest first. Earlier articles reflect the law and CBP procedures on their publication date.
Litigation and Refund Strategy
CAPE, ACE, and ACH
Bloomberg Law
Related Resources
Breaking Trade News
IEEPA Refund Recovery
Put Your Entries on the Right Path
Diaz Trade Law represents importers in IEEPA refund recovery, including Section 1581(i) filings, protest strategy, and CAPE submission review.