IEEPA Tariff Refund Eligibility: What U.S. Importers Need to Know Before Filing

# IEEPA Tariff Refund Eligibility: What U.S. Importers Need to Know Before Filing

By Jeb Singer, Esq., Managing Partner, Singer Law Group | Co-Founder, Singer Tariff Recovery

Phase Status

Phase 1: Open

Phase 2: To Be Announced

If your company paid tariffs under the 2025 IEEPA executive orders, you may have the opportunity to recover those payments. But not every importer qualifies, and filing a claim is not as simple as submitting a request and waiting for a refund.

Eligibility depends on several factors, including who served as the Importer of Record, what type of tariffs were paid, whether your entries fall within the current filing phase, and whether important deadlines have already passed.

For many businesses, the potential recovery is significant. At the same time, mistakes made during the filing process can delay payment or prevent recovery altogether.

This guide explains who qualifies, what documentation you should review before filing, how the current CAPE process works, and what steps businesses should take now to protect their refund rights.

Key Terms

IEEPA (International Emergency Economic Powers Act)

The International Emergency Economic Powers Act (IEEPA) is the federal law cited as the authority for the tariffs imposed in 2025. Those tariffs were later struck down by the U.S. Supreme Court, which held that IEEPA does not authorize the President to impose tariffs. As a result, many businesses that paid those duties may now have an opportunity to seek refunds.

That second version is much closer to the tone Jeb Singer uses throughout the Singer Law Group and Singer Tariff Recovery sites. It gets to the point immediately, avoids sounding academic, and speaks directly to why the term matters to the reader instead of simply defining it.

Importer of Record (IOR)

The Importer of Record (IOR) is the business officially responsible for an imported shipment upon its entry into the United States. The IOR appears on the customs entry, is responsible for complying with CBP requirements, and is generally the party that pays the duties. In most situations, the Importer of Record is also the business that has the right to pursue an IEEPA tariff refund.

CAPE

CAPE is the CBP system used to process IEEPA tariff refund claims. Businesses submit eligible claims through the ACE portal using the CAPE process established by U.S. Customs and Border Protection.

Liquidation

In customs practice, liquidation is the point when CBP finalizes the duties owed on an imported shipment. Whether an entry has been liquidated, and when that occurred, plays a major role in determining whether it qualifies under the current refund process.

What Is the IEEPA Tariff Refund and Why Does It Exist?

The opportunity to recover IEEPA tariffs exists because the U.S. Supreme Court determined that the 2025 tariffs imposed under the International Emergency Economic Powers Act were unlawful. That decision opened the door for businesses to seek refunds on qualifying duties, but it did not automatically return money to importers.

Before filing anything, your business should confirm which entries qualify and make sure the supporting customs records are in order. A little preparation up front can save time and avoid problems later in the process.

For many importers, the dollars involved are significant. Recovering those funds can improve cash flow, free up working capital, and return money that businesses should never have had to pay in the first place.

The key point is simple: the Supreme Court recognized the right to seek a refund. Businesses must still take the necessary steps to secure it.

The Supreme Court's February 20, 2026 Decision

The Supreme Court concluded that the 2025 tariffs imposed under IEEPA exceeded the authority granted by the statute. As a result, duties collected under those executive orders became subject to refund.

That ruling changed the legal landscape for thousands of U.S. importers. It also required Customs and Border Protection to establish an administrative process for handling refund claims.

Many importers assumed the decision meant refund checks would automatically follow. That is not how the process works.

The Court opened the door to refunds, but businesses still have work to do. Before any money can be recovered, importers need to determine whether they qualify, review their import records, and follow the CBP filing process.

Businesses that delay or assume someone else will handle the process may later discover they have missed important filing opportunities.

Which Tariffs Are Covered?

Not every tariff imposed during 2025 qualifies for a refund.

The current refund process applies only to tariffs that were imposed under the International Emergency Economic Powers Act.

This distinction is important because many importers paid multiple types of duties during the same period. Tariffs imposed under Section 301, Section 232, and other trade authorities remain separate programs with separate legal authority.

Simply paying tariffs during 2025 does not automatically make an importer eligible for an IEEPA refund.

Before beginning any filing, businesses should carefully review their customs documentation to determine which duties were assessed under IEEPA. That review often becomes the first step in determining whether a refund claim is available.

How the Refund Process Came Together

The Supreme Court's decision was only the beginning. Before any refunds could be issued, CBP put in place a process for eligible importers to submit claims and the supporting records.

CBP launched the CAPE system within the existing ACE portal, enabling eligible importers to submit refund claims electronically.

That process also established filing requirements, eligibility rules, documentation standards, and phased implementation. Not every customs entry became eligible at the same time, and additional phases are expected as the program expands.

For businesses with substantial import activity, understanding where their entries fall within the current process is just as important as understanding whether the tariffs themselves qualify.

A successful refund claim starts with knowing which entries are eligible today, which may become eligible later, and which require additional action to preserve the right to recover.

Who Is Eligible for an IEEPA Tariff Refund?

The first question is not simply whether your business paid tariffs. It is whether the entries were IEEPA-related, whether your business has filing rights, and whether those entries are covered by the current CBP refund phase.

The first step is determining whether your business meets the basic eligibility requirements. If so, the next step is to identify which import entries may qualify and gather the records needed to support your claim.

For many businesses, that review uncovers opportunities they did not realize existed. Others discover that only certain entries qualify while additional claims may become available in future phases.

The Four Basic Eligibility Requirements

Most businesses should begin by asking four simple questions:

- Was your business the Importer of Record for the affected entries?

- Were the duties paid under the IEEPA tariff program?

- Do those entries qualify under the current CAPE filing phase?

- Do you have the records needed to support your claim?

If the answer to each question is yes, your business may have a refund opportunity worth pursuing.

Requirement 1: You Must Be the Importer of Record

The most important eligibility requirement is often the simplest.

Generally, the business seeking the refund must be the Importer of Record listed on the customs entry.

The Importer of Record is legally responsible for the shipment, customs declarations, and payment of duties. In most situations, that business is also the party entitled to seek any available refund.

Many companies assume they qualify simply because they purchased imported products. That is not always the case.

If another company served as the Importer of Record, that business may hold the refund rights instead.

For companies with complex supply chains, multiple subsidiaries, or related entities, confirming the correct Importer of Record should be one of the first steps in the review process.

Requirement 2: The Duties Must Have Been Paid Under IEEPA

The refund program applies only to duties imposed under the executive orders issued pursuant to the International Emergency Economic Powers Act.

Many businesses paid multiple tariff categories during the same period. Some products were subject to Section 301 duties. Others fell under Section 232, antidumping duties, countervailing duties, or other customs programs.

Those duties are governed by separate laws and are not part of the current IEEPA refund process.

Before filing a claim, businesses should verify that the duties they paid were actually assessed under the IEEPA tariff program.

Requirement 3: Your Entries Must Qualify Under the Current Filing Phase

The refund process is being rolled out in stages.

At this time, only certain customs entries are eligible for submission through CAPE. Additional categories of entries are expected to become eligible as future phases are announced.

That means a business may have qualifying IEEPA duties but still need to wait before filing certain claims.

Each entry should be reviewed individually to determine whether it falls within the current filing window or should be preserved for a later phase.

Businesses with high import volume often have shipments that fall into both categories.

Requirement 4: You Need Supporting Documentation

Eligibility alone is not enough.

Businesses should be prepared to support their claims with documentation showing the entries involved and the duties that were paid.

Depending on the circumstances, that may include:

- Customs entry summaries

- Entry numbers

- Import records

- Duty payment information

- Commercial invoices

- Other CBP documentation supporting the claim

Organizing these records early can make the filing process much smoother and reduce delays if CBP requests additional information.

What If a Customs Broker Filed Your Entries?

Many importers work through licensed customs brokers to prepare and submit customs entries.

That does not necessarily affect refund eligibility.

Even when a customs broker handled the filings, the refund generally belongs to the Importer of Record, not the broker. Brokers may assist with preparing or submitting claims when properly authorized, but the underlying refund rights typically remain with the importer.

If you are unsure how your entries were filed, reviewing your customs paperwork can usually identify the Importer of Record listed on each shipment.

Why Other Tariff Programs Are Different

One of the biggest sources of confusion is the assumption that every tariff paid during 2025 is now refundable.

That is not the case.

The current refund process applies only to qualifying IEEPA tariffs. Duties imposed under other trade laws follow different legal rules and different administrative procedures.

Businesses that import products subject to multiple tariff programs should review each category separately rather than assuming every duty payment qualifies.

Determining Whether Your Business Qualifies

Many businesses can answer the basic eligibility questions on their own. Others have more complicated situations involving multiple entities, acquisitions, customs brokers, or years of import activity.

If there is any uncertainty about who served as the Importer of Record, whether particular duties qualify, or which filing phase applies, it is worth reviewing those issues before submitting a claim.

Taking the time to evaluate eligibility first can help avoid unnecessary delays and put your business in a stronger position as the refund process moves forward.

How the IEEPA Tariff Refund Process Works

Recovering IEEPA tariffs is not as simple as confirming your business qualifies. Before submitting a claim, it's important to understand how CBP processes refund requests and what information you'll need to support them.

The filing process begins with your import records. From there, each entry must be reviewed to determine whether it falls within the current refund phase and whether any issues could affect eligibility.

For businesses with hundreds or even thousands of entries, this review often takes more time than preparing the actual submission.

Step 1: Review Your Import Records

Every refund claim starts with the same question:

Which entries are potentially eligible?

That answer comes from your import records.

Most businesses begin by gathering the customs documents associated with imports that may have been subject to IEEPA tariffs. Reviewing those records early helps identify qualifying entries and avoids delays later in the process.

Depending on your business, helpful records may include:

- Customs entry summaries

- Entry numbers

- Commercial invoices

- Duty payment records

- Import summaries

- Customs broker documentation

Even if your customs broker maintains copies of these records, it's a good idea to organize your own file before beginning the eligibility review.

Step 2: Determine Whether the Entries Have Been Liquidated

One of the most important factors in any refund review is liquidation.

When CBP liquidates an entry, it finalizes the duties owed on that shipment. The liquidation date often affects how and when a refund claim can be pursued.

Some entries may already qualify under the current process. Others may require additional review based on their liquidation status or the applicable filing procedures.

Because every shipment is different, liquidation should be evaluated on an entry-by-entry basis rather than assuming every import follows the same timeline.

Why Liquidation Matters

Many businesses focus on the amount of tariffs they pay without realizing that liquidation can affect the path to recovery.

Knowing whether an entry has been liquidated helps determine:

- Whether the entry falls within the current refund process

- Which filing procedures may apply

- Whether additional action may be necessary before a refund can be pursued

This is one of the first issues reviewed during an eligibility analysis because it influences the rest of the filing process.

Step 3: Confirm the Entries Are Part of the Current Filing Phase

The CAPE program is being implemented in stages.

Not every qualifying IEEPA entry is immediately available for filing. Some entries are eligible now, while others may become eligible as additional phases are announced.

Businesses with large import histories often have a mix of entries that fall into different filing categories.

Reviewing those entries before submitting a claim helps avoid unnecessary delays and ensures eligible claims move forward as soon as possible.

Step 4: Prepare the Required Information

Once eligible entries have been identified, the next step is organizing the information needed for submission.

The exact documentation will vary depending on the business and the entries involved, but preparation usually includes confirming:

- Importer of Record information

- Entry numbers

- Applicable import records

- Duty payment information

- Supporting customs documentation

Preparing this information in advance helps reduce filing issues and allows any missing records to be located before submission.

Common Issues That Delay Refund Claims

Many delays have nothing to do with the legal merits of the claim.

Instead, they result from incomplete records, inconsistent documentation, or filing before eligibility has been fully reviewed.

Some of the more common issues include:

- Missing customs documentation

- Incorrect Importer of Record information

- Filing entries that are not part of the current refund phase

- Incomplete duty payment records

- Missing or inconsistent entry information

Taking time to review these issues before filing is usually far easier than correcting them after a claim has already been submitted.

Businesses With Large Import Volumes Should Start Early

Companies that import products regularly often have hundreds or thousands of customs entries to review.

That volume can make identifying qualifying shipments more time-consuming than many businesses expect.

Starting the review process early allows time to organize records, identify potential issues, and prepare complete claims as additional filing phases become available.

For many importers, organizing the records is the longest part of the process.

Preparing Before You File

A successful refund claim begins long before anything is submitted through CAPE.

By reviewing import records, confirming liquidation status, identifying eligible entries, and organizing supporting documentation, businesses put themselves in a much stronger position when it is time to file.

The businesses that prepare early are generally better positioned to move quickly as additional refund opportunities become available.

Common Mistakes Businesses Make When Evaluating IEEPA Tariff Refund Eligibility

Many businesses assume they either qualify or they don't based on a quick review of their records. In reality, determining eligibility is often more involved.

We've seen companies overlook refund opportunities because they made assumptions about who paid the duties, when entries were filed, or what types of tariffs were involved.

Taking the time to review your imports carefully can make a significant difference before a claim is submitted.

Mistake 1: Assuming Every Tariff Paid in 2025 Qualifies

Not every tariff collected in 2025 is included in the current refund process.

The CAPE program applies only to qualifying duties imposed under the International Emergency Economic Powers Act. Businesses that also paid Section 301, Section 232, antidumping, countervailing, or other duties should evaluate those entries separately.

Reviewing each category independently helps avoid filing claims that fall outside the current program.

Mistake 2: Assuming You Cannot File Because a Customs Broker Handled Your Imports

Many businesses rely on customs brokers to prepare and submit import entries.

That alone does not determine who is entitled to a refund.

In most cases, the Importer of Record remains the party with the right to pursue recovery, even when a broker handled the customs paperwork. Reviewing your entry documentation is the easiest way to confirm how each shipment was filed.

Mistake 3: Waiting Too Long to Review Your Records

Some businesses assume they can gather documentation once additional filing phases are announced.

Waiting until the last minute often creates unnecessary problems.

Import records may be spread across multiple departments, accounting systems, customs brokers, or outside vendors. Locating everything takes time, especially for companies with years of import activity.

Beginning that review now allows businesses to move more quickly when their entries become eligible.

Mistake 4: Assuming Every Entry Will Follow the Same Process

Large importers rarely have identical customs entries.

Some shipments may qualify immediately, while others require additional review based on the filing phase, liquidation status, or supporting documentation.

Each entry should be evaluated individually rather than assuming a single answer applies to every shipment.

Mistake 5: Filing Before Reviewing Eligibility

Businesses are naturally eager to recover money that may be owed to them.

Still, submitting a claim before confirming eligibility can lead to unnecessary delays or requests for additional information.

Reviewing the documentation first helps identify missing records, resolve inconsistencies, and confirm that the claim is ready before it reaches CBP.

Which Businesses May Have the Greatest Refund Opportunities?

The amount a business may recover depends on its import activity, the products involved, and the duties paid under the IEEPA tariff program.

Companies with significant import volume often have the largest potential claims, particularly if they regularly imported goods throughout 2025.

Industries that may benefit from a refund review include:

- Manufacturing companies

- Consumer goods businesses

- Automotive suppliers

- Industrial equipment distributors

- Technology and electronics companies

- Importers and wholesale distributors

- Retail businesses with international supply chains

Every business is different, which is why an individual review is important before estimating any potential recovery.

Why an Early Review Matters

Even if your business is not ready to submit a claim today, reviewing your records now can save valuable time later.

An early review helps businesses:

- Confirm whether they may qualify.

- Identify eligible import entries.

- Organize supporting documentation

- Address missing records before filing.

- Prepare for future filing phases.

For businesses with large numbers of imports, completing this work in advance often makes the filing process far more efficient.

Preparing for the Next Step

The refund process is still evolving, and additional filing opportunities are expected as new phases become available.

Businesses that wait until those announcements are made may find themselves scrambling to locate records or determine whether they qualify.

Those that begin reviewing their import history now will be in a stronger position to act when additional claims become eligible.

Understanding your eligibility today can help you make informed decisions tomorrow.

Frequently Asked Questions

Who can file an IEEPA tariff refund claim?

In most cases, the business listed as the Importer of Record is the party entitled to seek a refund. While customs brokers often prepare and submit import documentation, they generally do so on behalf of the importer. If you're unsure who served as the Importer of Record, reviewing your customs entry documents is the best place to start.

Are all tariffs paid in 2025 eligible for a refund?

No.

The current refund process applies only to qualifying tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Other duties, including Section 301, Section 232, antidumping, and countervailing duties, are separate programs with distinct legal requirements.

If your business paid more than one type of tariff, each should be evaluated separately.

What documents will I need?

The exact records depend on your imports, but businesses should expect to gather documents such as:

- Customs entry summaries

- Entry numbers

- Commercial invoices

- Duty payment records

- Import documentation

- Customs broker records, if applicable

Having these records organized before filing can help avoid delays and make the review process much smoother.

Does liquidation affect my refund?

Yes.

Liquidation plays an important role in determining how a refund claim is handled. Whether an entry has been liquidated, and when that occurred, may affect the filing process and should be reviewed before submitting a claim.

Because every shipment is different, liquidation should be evaluated on an entry-by-entry basis.

What if my customs broker handled everything?

That does not necessarily change your eligibility.

Many importers rely on customs brokers to prepare customs entries and communicate with CBP. In most situations, however, the refund belongs to the Importer of Record, not the broker.

Your broker may assist with the filing process, but the first step is confirming who appears as the Importer of Record on the customs entry.

My business imported products from several countries. Should I still review my records?

Absolutely.

Many businesses imported products from multiple countries during the same period and paid different categories of duties on different shipments.

A careful review can help determine:

- Which entries may qualify

- Which tariffs were assessed under IEEPA

- Whether additional refund opportunities may exist as future filing phases open

Even businesses with complicated supply chains often discover opportunities that were not obvious at first glance.

What Should Your Business Do Next?

If your business paid IEEPA tariffs, now is the time to begin reviewing your records.

Waiting until filing deadlines approach can make the process more difficult, especially for companies with years of import activity or hundreds of customs entries to review. Organizing your documentation now gives you more time to identify qualifying entries, resolve questions, and prepare complete claims when they become eligible.

Every business is different. Some companies may have only a handful of qualifying entries. Others may have refund opportunities involving substantial amounts spread across multiple shipments and filing periods.

The sooner you understand where your business stands, the better prepared you'll be to protect your potential recovery.

How Singer Tariff Recovery Can Help

Determining eligibility involves more than confirming that tariffs were paid. Import records, liquidation status, customs filings, and supporting documentation all play a role in the review process.

Singer Tariff Recovery works with businesses throughout New York and across the United States to evaluate potential refund opportunities and guide them through each step of the process.

Whether you're trying to determine if your entries qualify, organize years of customs records, or prepare for the current CAPE filing phase, our team can help you understand your options and the next steps available to your business.

To learn more or schedule a consultation, contact Singer Tariff Recovery at (917) 905-8280 or visit our website (http://www.singertariffrecovery.com).