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IEEPA tariff refunds: who gets the money and how

IEEPA tariffs paid from February 2025 to February 2026 are being refunded. Here is who can claim and what to do before the window narrows.

Updated October 26, 2026 · By DutyHarbor Advisory, 15+ years running imports and exports across Canada, the U.S. and India

Refunds with interest go to the importer of record through CBP's CAPE portal. Importers who haven't sued may be covered by the class action certified on October 8, 2026.

Where things stand

DateWhat happened
Oct 8, 2026The U.S. Court of International Trade certified a class action for importers who have not sued. The government may appeal.
Oct 6, 2026Phase 3 of CBP's refund portal (CAPE) opened finalized entries, but only for importers with their own court case.
Feb 20, 2026The U.S. Supreme Court ruled the IEEPA tariffs unlawful. Refunds with interest began through CAPE.

Who gets the money

The importer of record. If you sold on delivered terms and acted as the non resident importer, the refund is yours to claim. If your U.S. customer was the importer, it is theirs. Many Canadian sellers cut prices to absorb these tariffs, which makes it a fair topic at your next price review.

What to do now

  1. List every entry where IEEPA tariffs were paid from February 2025 to February 2026.
  2. Check whether each entry is liquidated or final.
  3. Talk to a customs lawyer about filing a case or joining the class. Lawyers flag early February 2027 as when the window to sue may start to close.
  4. For the separate 10% Section 122 surcharge (February 24 to July 24, 2026), file protests within 180 days of liquidation to protect a refund while the appeal runs.

Find money you may be owed

DutyHarbor's Money back tool walks through refunds, protests and drawback for the U.S. and 49 other markets.

Check my refunds

Questions

Who receives IEEPA tariff refunds?

The importer of record on each entry. A Canadian seller only receives it if it acted as the importer.

What is CAPE?

CBP's refund portal for IEEPA tariff refunds. Phase 3, opened October 6, 2026, covers finalized entries for importers with their own court case.

Is there a deadline?

Trade lawyers flag early February 2027 as when the window to sue may start to close. Get legal advice for your own entries.

Sources

This guide is general information, not legal or customs advice. Confirm your product code, origin and duty with a licensed customs broker before you act.