Copyright 2025 Bloomberg Industry Group, Inc. (800-372-1033) Reproduced with permission. Navigating IEEPA Tariff Refunds: Legal and Compliance Considerations.

Editor’s Note: The recent Supreme Court decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA) has opened the door to tariff refunds for importers. However, amid the newly implemented administrative process for refunds and heightened enforcement scrutiny, importers must do more than simply file a claim.

Importers pursuing refunds of tariffs imposed under IEEPA must navigate a developing framework that blends judicial relief with a newly established administrative process. U.S. Customs and Border Protection (CBP) has implemented the Consolidated Administration and Processing of Entries (CAPE) as the primary mechanism for submitting refund claims following the Supreme Court’s decision and subsequent orders from the U.S. Court of International Trade (CIT). While CAPE provides a pathway to recovery, it is limited in scope, phased in its application, and subject to ongoing legal and procedural uncertainty. Against this backdrop, importers must approach refund claims with a coordinated strategy that accounts for litigation posture, operational readiness, and heightened compliance expectations.

Requesting Refunds through CAPE

Following the Supreme Court decision and subsequent CIT orders, CBP developed the Consolidated Administration and Processing of Entries (CAPE) – the agency’s official process for handling IEEPA refund claims.

CBP launched Phase 1 of CAPE on April 20, 2026. The following entry types are eligible for refunds […]