Question 1

What are IEEPA tariffs?

Accepted Answer

IEEPA tariffs were duties imposed by the President under the International Emergency Economic Powers Act beginning in February 2025. Rates ranged from 10% to 145% depending on the country of origin. The Supreme Court ruled these tariffs unlawful in February 2026.

Question 2

Am I eligible for a refund?

Accepted Answer

If you imported goods into the United States between February 1, 2025 and February 24, 2026 and paid duties under Executive Orders 14193, 14194, 14195, or 14257, you are likely eligible for a refund of those IEEPA-specific duties.

Question 3

How long would it take to get my refund without selling?

Accepted Answer

Based on historical precedents, government refund processes typically take 2–7 years. The Harbor Maintenance Tax refunds took over 7 years, and only 53% of eligible claimants recovered their funds.

Question 4

How does selling my claim work?

Accepted Answer

CAS purchases your right to receive the government refund. You receive immediate payment — typically within days of completing due diligence. We then handle all filing, recovery, and legal processes at our own expense.

Question 5

What does CAS charge?

Accepted Answer

There are no fees or charges to you. CAS purchases your claim at a negotiated price, and you receive that amount in full. Our return comes from the difference between the purchase price and the eventual government refund.

Question 6

What if my entries are already liquidated?

Accepted Answer

Liquidated entries may still be eligible through administrative protests (if within the 180-day window) or through Court of International Trade proceedings. Contact us for a case-specific assessment.

Question 7

Which countries are covered by the IEEPA tariff refund?

Accepted Answer

All countries that were subject to IEEPA-based tariffs are covered. This includes China, Canada, and Mexico (under the fentanyl Executive Orders 14193–14195) and 50+ nations subject to reciprocal tariffs under Executive Order 14257. Rates ranged from 10% to 145% depending on the country.

Question 8

Are Section 301 or Section 232 tariffs also refundable?

Accepted Answer

No. The Supreme Court ruling only struck down tariffs imposed under IEEPA. Section 301 tariffs (China trade practices), Section 232 tariffs (steel, aluminum, etc.), and standard most-favored-nation duties remain in effect and are not refundable under this ruling.

Question 9

What is the deadline to file for an IEEPA tariff refund?

Accepted Answer

Deadlines vary by entry. Unliquidated entries will be automatically adjusted by CBP. For liquidated entries, you must file a protest within 180 days of liquidation. Some entries may require Court of International Trade proceedings. Acting sooner preserves more options.

Question 10

How much is my IEEPA tariff refund worth?

Accepted Answer

Your refund equals the IEEPA-specific duties you paid, which depend on the country of origin, the applicable Executive Orders, and your total customs value. Use our calculator to get an instant estimate based on your import details.

Question 11

Can I sell my IEEPA tariff refund claim?

Accepted Answer

Yes. CAS purchases IEEPA tariff refund claims from importers. You receive immediate cash payment instead of waiting years for the government refund process. There are no fees or costs to you — we handle everything.

Question 12

What do I need to file an IEEPA tariff refund?

Accepted Answer

You’ll need your customs entry documentation, including entry numbers, HTS codes, country of origin, customs values, and dates of entry. Your customs broker can typically provide these records. CAS can help you identify and compile the necessary documentation.

Question 13

What happened in the Supreme Court IEEPA tariff ruling?

Accepted Answer

On February 20, 2026, the Supreme Court ruled 6-3 that IEEPA does not authorize the President to impose tariffs. The decision invalidated all IEEPA-based tariff actions since February 2025, making over $175 billion in collected duties refundable to importers.

Question 14

Do I need a customs broker or lawyer for my IEEPA refund?

Accepted Answer

Not necessarily. For unliquidated entries, CBP should process refunds automatically. For liquidated entries requiring protests or litigation, professional assistance is recommended. CAS handles the entire process if you sell your claim to us.

Question 15

What if I already filed a protest with CBP?

Accepted Answer

If you’ve already filed a protest, that’s a positive step — it preserves your right to a refund. You can still sell your claim to CAS regardless of protest status. We’ll work with your existing filings and handle any remaining steps.

IEEPA Tariff Refund Calculator

IEEPA Tariff Refund Calculator