Guide to IEEPA Tariff Refunds for Importers

Eligible claimants are generally U.S. Importers of Record that paid IEEPA-classified duties on import entries, typically from 2025-2026, and have not already filed their own CAPE Declaration for those entries. The Importer of Record shown on the CF7501 controls the refund right. Price Ridge’s free review checks IOR status, IEEPA duty codes, entry status, and estimated claim size before engagement.

Tariff refunds are processed by CBP after the importer submits the required claim data. For IEEPA refunds, that means preparing a CAPE Declaration listing eligible entry summaries and IEEPA duty amounts. CBP validates the entries, handles review and reliquidation, then disburses the refund. Price Ridge tracks the claim through acceptance, agency inquiries, reliquidation, and payment reconciliation.

To claim U.S. tariff refunds for IEEPA duties, importers must confirm eligibility, gather CF7501 entry summaries and duty records, identify refundable IEEPA line items, calculate the claim amount, sort Phase 1 and Phase 2 entries, build the CAPE CSV file, and submit through the ACE Secure Data Portal. Price Ridge performs these steps on a contingency basis with no upfront cost.

To get a tariff refund from CBP, the Importer of Record or authorized licensed customs broker submits a CAPE Declaration through the CAPE tab inside the ACE Secure Data Portal. The filing must match CBP’s required CSV format exactly. Price Ridge coordinates documents with your broker, validates the data, submits the claim, monitors CBP responses, and reconciles the final refund disbursement.

Price Ridge’s filing service is contingency-based, meaning there is no upfront cost for qualifying engagements. The fee is an agreed percentage of the refund and is paid only when CBP disburses the refund. The exact percentage depends on claim size and complexity and is disclosed before signing. A free, no-obligation eligibility review comes first.

Common documents include CF7501 entry summaries, broker invoices or duty payment records, commercial invoices, packing lists, bills of lading or air waybills, and any CBP correspondence. These documents provide the entry number, port code, IOR number, HTS codes, country of origin, entered value, and IEEPA duty amount needed for the CAPE Declaration.

Phase 1 covers unliquidated entries, where CBP has not completed its final duty assessment. Phase 2 covers finally liquidated entries, often older imports where the duty assessment was already finalized. Both may be eligible under the IEEPA refund process, but Phase 2 has a longer and less certain timeline. Price Ridge can identify and file both categories.

Yes, but only if your company was the Importer of Record and can access the needed entry data. Many importers find DIY filing difficult because the CAPE CSV format is strict, and errors can trigger rejection. Price Ridge helps avoid common mistakes involving column order, dates, IOR numbers, HTS codes, entry status, and missing documentation.