IEEPA Tariff Relief Guide · April 2026

IEEPA Tariff Refund Portal —
Your Complete Guide to Getting Your Money Back

CBP's ACE CAPE portal opens April 20, 2026. Here's everything you need to know to file your IEEPA tariff refund — who qualifies, what documents to gather, how to navigate the portal, and the deadlines you cannot miss.

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ACE CAPE Portal Opens April 20, 2026 — 9 Days Away Some early-2025 entries are already approaching their 180-day protest window. Check your entry dates now.
330K+ Importers Affected
53M+ Eligible Entries
$166B Duties Collected
Apr 20 Portal Launch Date
180 Days to File from Liquidation
⚖️ Not legal advice. This guide summarizes publicly available CBP guidance and court orders for informational purposes. Consult a licensed customs broker or trade attorney for advice specific to your situation.

01 What Happened: The Legal Basis for IEEPA Refunds

In early 2025, the Trump administration invoked the International Emergency Economic Powers Act (IEEPA) to impose sweeping emergency tariffs: 25% on imports from Canada and Mexico and incremental increases on Chinese goods that eventually reached 145% on many HTS categories. These measures affected virtually every U.S. importer sourcing goods from North America or China.

The legal foundation began collapsing on February 20, 2026, when the U.S. Supreme Court issued an emergency stay in NCIT v. United States (No. 25-1248), finding that IEEPA's "regulate commerce" clause does not grant the President an open-ended tariff authority. On March 4, 2026, the Court of International Trade (CIT) entered its final judgment directing CBP to reliquidate all affected entries and refund duties collected under the unlawful orders.

CBP responded by announcing that it would build a dedicated electronic filing mechanism — the ACE CAPE (Automated Commercial Environment — Consolidated Processing of IEEPA Entries) tool — scheduled to launch April 20, 2026. Until that portal opens, importers must use the traditional CBP Form 19 protest process to preserve their rights.

02 Who Is Eligible: IEEPA Refund Qualification Criteria

Not every import is eligible. CBP's guidance establishes four core eligibility requirements:

Criterion Requirement Status
Country of Origin Canada, Mexico, or China (mainland) Eligible
USMCA-qualifying (CA/MX) Goods meeting USMCA rules of origin — eligible for full refund Fully Eligible
Non-USMCA Canada/Mexico Non-qualifying goods — eligible for refund of IEEPA increment only Partial Refund
China IEEPA increment Amount above pre-existing Section 301 baseline rate IEEPA Only
Section 301 China tariffs Pre-existing Section 301 duties are NOT part of this refund Not Eligible
Entry Date Range Must fall within dates covered by the CIT's March 4, 2026 order Check Your Dates
Entry Liquidated Entries must be liquidated (CBP duty finalized) to file for refund Required
Protest Window 180 days from liquidation date — check each entry individually Time-Sensitive

Not sure if your entries qualify? Use the IEEPA Refund Analyzer → to get an instant eligibility verdict based on your specific import profile. It checks country of origin, entry dates, USMCA status, and protest window timing in under 60 seconds.

Check Your IEEPA Refund Eligibility Now

Enter your import details and get an instant eligibility verdict — entry date analysis, estimated refund amount, USMCA check, and protest deadline alert.

Check My IEEPA Refund Eligibility → Get a Free Import Audit

03 The CBP ACE CAPE Portal: What It Is and How It Works

The ACE CAPE tool is a purpose-built module within CBP's Automated Commercial Environment (ACE) — the central platform that customs brokers, importers, and carriers already use for entry filing, duty payment, and cargo release. The CAPE module adds a dedicated workflow for consolidated IEEPA refund claims.

Key differences from the traditional protest process:

Access to ACE CAPE requires a CBP ACE account with "importer" or "broker" access. If you currently file entries through a customs broker who has ACE access, they can file through CAPE on your behalf with a Power of Attorney on file.

Portal URL: The portal will be accessible at ace.cbp.dhs.gov/ace/dashboard under the "IEEPA Refund Claims" module after April 20, 2026. CBP will issue a CSMS (Cargo Systems Messaging Service) notice on the morning of April 20 confirming the portal is live.

🔔 Get Notified When the ACE CAPE Portal Opens

We'll send you an alert the moment CBP confirms the portal is live on April 20, plus a step-by-step filing checklist to your inbox.

✅ You're on the list! We'll email you as soon as CBP confirms the portal is live.

04 How to Prepare: Documents and Steps Before April 20

The window between now and April 20 is your preparation period. Importers who gather documents now will be able to file within hours of the portal opening — maximizing their position in CBP's processing queue.

  1. 1

    Pull Your ACE Entry History

    Log into ACE at ace.cbp.dhs.gov and export a list of all entries from Canada, Mexico, and China for the period February 4, 2025 through the date of the CIT order. Filter by importer-of-record number and export to CSV. If you don't have ACE access, ask your customs broker to pull this for you.

  2. 2

    Identify IEEPA Duty Lines on Your CF 7501s

    On each entry summary, look for duty lines coded to the IEEPA-specific HTS duty rate codes. These are typically 9903.01.XX HTS classifications for Canada/Mexico and 9903.88.XX for China. Your customs broker or entry preparer can pull CF 7501s from ACE.

  3. 3

    Check Liquidation Status for Each Entry

    In ACE, check the liquidation date for each affected entry. The 180-day protest window runs from this date, not the entry date. Entries liquidated before October 7, 2025 may already have closed protest windows. Prioritize these entries for immediate traditional protest filings before April 20.

  4. 4

    Gather USMCA Certificates of Origin (Canada/Mexico Only)

    For goods from Canada or Mexico, assemble USMCA Certificates of Origin for all affected entries. These must cover the specific goods, time period, and meet the USMCA blanket certification requirements (NAFTA-style annual cert or entry-specific). CBP may request originals during the review process.

  5. 5

    Verify Banking Information with CBP

    Refunds are issued via ACH to the bank account linked to your CBP importer account. Verify your ACH information is current in ACE under "Account Management." Outdated banking info is the #1 cause of refund payment delays.

  6. 6

    File Traditional Protests for Entries Approaching Deadlines

    For any entry where the 180-day protest window closes before May 20, 2026, file a traditional CBP Form 19 protest now — do not wait for the ACE CAPE portal. A protective protest preserves your refund rights even if ACE CAPE processing takes months.

05 Key Dates and Timeline

Feb 4, 2025
IEEPA Tariffs Take Effect
25% tariffs on Canada and Mexico imports; incremental China tariffs begin under IEEPA authority.
Feb 20, 2026
Supreme Court Emergency Stay
SCOTUS issues stay in NCIT v. United States, finding IEEPA tariff authority unlawful. IEEPA tariff collections effectively suspended.
Mar 4, 2026
CIT Final Judgment
Court of International Trade orders CBP to reliquidate affected entries and refund IEEPA duties collected. Refund obligation becomes legally binding.
Apr 11, 2026 · NOW
Preparation Window
Gather entry documents, identify IEEPA duty lines, check liquidation dates. File traditional protests for entries with expiring 180-day windows.
Apr 20, 2026
ACE CAPE Portal Opens
CBP's consolidated IEEPA refund filing portal goes live. Importers can file electronic refund claims for all affected entries in a single submission.
Oct 17, 2026
ACE CAPE 180-Day Filing Window Closes
Estimated deadline (180 days after portal launch). File before this date or lose your right to claim through the portal.
Jul–Oct 2026
Expected Refund Payments
CBP targeting 90 days for straightforward claims. ACH payments begin 90 days after filing for compliant submissions.

06 Frequently Asked Questions

What is the IEEPA tariff refund portal and when does it open? +
CBP's ACE CAPE (Automated Commercial Environment — Consolidated Processing of IEEPA Entries) portal is the official government tool for filing IEEPA tariff refund claims. It opens April 20, 2026. The portal allows importers to submit electronic refund requests for IEEPA tariffs paid on entries from Canada, Mexico, and China during the 2025 emergency tariff period. Prior to the portal opening, refunds could only be sought through the traditional CBP Form 19 protest process.
Who qualifies for an IEEPA tariff refund? +
You may qualify if: (1) You imported goods from Canada, Mexico, or China between February 4, 2025 and when the relevant tariff order was reversed; (2) Your goods were subject to IEEPA emergency tariffs; (3) Your entries were liquidated and duties paid; and (4) Your entries fall within the eligible date range from the CIT's March 4, 2026 order. USMCA-qualifying goods from Canada or Mexico are also eligible for duties paid before the USMCA exemption took effect.
What documents do I need to file through the ACE CAPE portal? +
You will need: (1) Entry summary numbers (CF 7501) for each affected entry; (2) Proof of duty payment — Importer Account statement or ACE payment history; (3) HTS codes and commercial invoice values for affected line items; (4) Country of origin documentation; (5) USMCA Certificate of Origin if claiming USMCA exemption; and (6) Power of Attorney if filing through a customs broker. Your broker can pull most of this from ACE if you don't have it on hand.
What is the deadline to file an IEEPA tariff refund? +
Through the ACE CAPE portal, CBP has announced a 180-day filing window from portal launch (estimated close: October 17, 2026). Through the traditional CBP Form 19 protest, the deadline is 180 days from the date of liquidation of each entry. Entries liquidated before October 7, 2025 may already have closed protest windows — check immediately.
Are Section 301 China tariffs refundable through the IEEPA portal? +
No. Section 301 tariffs on China (USTR-administered) are separate from IEEPA tariffs and are NOT refundable through ACE CAPE. Only the additional IEEPA increment above the pre-existing Section 301 baseline is eligible. For example, if your product had a 25% Section 301 rate and a 120% IEEPA increment (total 145%), only the 120% IEEPA portion is potentially refundable.
How long does it take to receive an IEEPA tariff refund? +
CBP has committed to processing ACE CAPE portal claims within 90 days for straightforward entries. Complex entries — multiple HTS lines, USMCA exemption claims, binding ruling implications — may take 6–12 months. Refunds are issued via ACH to the importer of record's bank account on file with CBP. Traditional CBP protest refunds may take up to 24 months.
Can I file myself or do I need a customs broker? +
You can file through ACE CAPE yourself if you are the importer of record and have ACE portal access. However, most importers benefit from using a licensed customs broker for complex entries, USMCA origin claims, or entries with duty amounts above $50,000. Broker fees typically range from $150–$500 per entry — well below the refund for most claimants.
What if my protest window has already closed? +
If your 180-day protest window has closed, administrative remedies are limited. Options include: (1) Requesting a ruling reliquidation if CBP made a classification error; (2) Filing a CIT action if you preserved the issue through a timely protest; (3) Monitoring for any Congressional legislation extending the filing window; or (4) Consulting a trade attorney to evaluate surviving judicial avenues. This is why acting immediately is critical.

Related Tools

Use these free USTradeStack tools alongside the IEEPA refund portal to maximize your recovery and compliance standing.

Free Tool
IEEPA Refund Analyzer
Instant eligibility check — enter your import details and get your verdict, estimated refund, and protest deadline alert.
Document Generator
CBP Protest Form Generator
Auto-generate a completed CBP Form 19 protest for IEEPA tariff refund claims with pre-filled legal basis citations.
Calculator
Section 301 Tariff Calculator
Separate your Section 301 baseline from your IEEPA increment to calculate the exact amount eligible for refund.
Resources
Trade Intelligence Hub
Guides, calculators, and reference tools for US import compliance, tariff classification, and trade remedies.

Don't Leave Your Refund on the Table

330,000+ importers have IEEPA refunds coming. Use the IEEPA Refund Analyzer to find out your eligibility, estimated refund amount, and exact filing deadlines before the ACE CAPE portal goes live.

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