IEEPA Tariff Refund Checker and Interest Calculator
The Supreme Court ended the IEEPA tariffs, and CBP is refunding the duties through its CAPE system. Say who you are and where your entry stands to see
which route applies, then estimate the interest that comes with the refund. Where CBP has not published a rule, the page says so instead of guessing.
Which refund route applies to you?
Liquidation is CBP's final tally of the duties on an entry. Your ACE reports or your broker show the date.
File a CAPE declaration (Phase 1, or Phase 2 for entries flagged for reconciliation)
Make sure the importer of record, or the customs broker that filed the entries, has an ACE Portal account with refund bank details (ACH) on file.
The importer of record or that broker lists the entry numbers on a CAPE declaration in the ACE Portal. Only they can file it.
CBP removes the IEEPA duties and refunds them with interest when the entry liquidates or reliquidates.
Phase 1 covers certain unliquidated entries and certain entries within 80 days of liquidation. Phase 2 covers entries flagged for reconciliation (types 01, 02, 06) whose reconciliation entry is not yet on file.
CBP says you do not need a Court of International Trade case to receive a Phase 1 refund.
Rules last checked October 28, 2026. This sorts the routes CBP and the courts have published; it is not legal advice.
How much interest comes with the refund?
Only the IEEPA part of the duty. CBP keeps the normal duty and any Section 232, 301 or 201 duty.
CBP uses one overpayment rate for corporations and another for everyone else.
The deposit date, not the entry date, if they differ. IEEPA duties were collected February 4, 2025 to February 24, 2026.
Interest stops on this date, not the day the money lands. Your ACE ES-022 report shows the actual split of refund and interest.
On $10,000.00 of IEEPA duty paid on April 5, 2025 and refunded at liquidation on October 28, 2026, expect about $956.66 of interest, for $10,956.66 in all.
Refund plus interest
$10,956.66
Duty refunded
$10,000.00
Interest
$956.66
571 days
Interest by IRS quarter
IRS quarter
Days
Overpayment rate
Q2 2025
87
6%
Q3 2025
92
6%
Q4 2025
92
6%
Q1 2026
90
6%
Q2 2026
91
5%
Q3 2026
92
6%
Q4 2026
27
6%
Assumption: rates are the IRS quarterly overpayment rates (section 6621), compounded daily as section 6622 directs, at each quarter's annual rate divided by the days in that calendar year. CBP does not publish its own interest formula, so its figure can differ by a few cents or dollars.
CBP is building CAPE (Consolidated Administration and Processing of Entries) in phases inside its ACE Portal. Its refund page lists two phases:
Phase
Opened
Covers
Who files
Phase 1
April 20, 2026
Certain unliquidated entries and certain entries within 80 days of liquidation
Filed by the importer of record or the licensed customs broker that filed the entries; no CIT case needed for Phase 1 entries
Phase 2
June 29, 2026
Entries flagged for reconciliation (types 01, 02, 06) whose reconciliation entry is not yet on file
Same filers as Phase 1; still limited to unliquidated entries and entries within the post-liquidation window
CBP says it is still evaluating later deployments for, among other entry types, entries for which liquidation is final and
entries covered by an open protest. CAPE Phase 3, the stage for entries whose liquidation is final, is reported to have opened October 6, 2026; CBP has not yet published its rules on cbp.gov, so this page does not apply any Phase 3 test.
One wording difference on CBP's page: its phase list and CAPE notice say entries liquidated within 80 days, while one FAQ answer calls Phase 1
the 90-day voluntary reliquidation period. This page uses 80 days, the figure in the phase list and in CBP's filing validation rules.
Source: CBP: IEEPA duty refunds.
How the refund interest is worked out
Interest on excess customs deposits accrues from the date the importer deposited the duty to the date the entry liquidates or reliquidates (19 U.S.C. 1505(c)).
The statute leaves the rate to the Secretary of the Treasury; Treasury's notice of the quarterly rates says the customs rate follows the Internal Revenue Code
rate under 26 U.S.C. 6621 and 6622. Section 6621 sets one overpayment rate for corporations and one for everyone else, and
section 6622 compounds interest daily. CBP pays the interest inside the refund, with no separate interest payment.
For Q4 2026 the IRS overpayment rate is 7% for non-corporations and 6% for corporations. The quarter-by-quarter history is on the
IRS interest rates page.
Assumption. The estimator compounds daily, at each quarter's annual rate divided by the days in that calendar year, the way the IRS applies section 6622.
CBP does not publish its own interest formula, so the amount on your refund can differ slightly. Your ACE ES-022 report shows the real split between duty and interest. Timing: CBP says valid refunds
generally issue within 60 - 90 days of accepting a CAPE declaration.
If FedEx, UPS or DHL collected the duty from you
CBP refunds only the importer of record or its Form 4811 notify party. Where a carrier acted as the importer of record on your package, the refund goes to the carrier first and the carrier
passes it on. Each carrier runs its own process; these are their pages, read October 28, 2026.
FedEx
What it asks for. Create an account on the FedEx refund portal and enter contact, tax and payment details for each account, shipment tracking number or entry; you can also search by shipment or customs entry to see whether FedEx has received the refund yet.
Who it refunds. FedEx says it will return any applicable refunds to the parties who originally paid those duties.
What it asks for. Enter a tracking number or ship-to address in the UPS lookup tool to see whether the shipment is eligible and which CBP phase applies, or log in to check every shipment on the accounts attached to your UPS ID.
Who it refunds. UPS says it is processing refunds for eligible shipments where it served as importer of record, and that it will issue refunds and any applicable interest to the payors.
What it asks for. Where DHL was importer of record it files the claim itself and you need do nothing. Where you were the importer of record and DHL provided brokerage, you can ask DHL to file for you with a list of airway bills or entry numbers; DHL says a standard Import Paperwork Fee applies.
Who it refunds. DHL says that where it acted as importer of record it will pass the refund to the party that originally paid the duties.
FedEx says it pays within thirty (30) days of a complete portal submission once it holds the refund from CBP.
Importers that did not sue: where the court case stands
Last checked against the Court of International Trade's own IEEPA class action page, whose newest document is its
opinion. Federal Circuit dockets are not read here.
A class is certified. On October 8, 2026 the court certified, in Freestyle World, Inc. v. U.S. Customs and Border Protection (No. 26-01088), a class of importers of record
that paid IEEPA duties between February 1, 2025 and February 19, 2026, excluding any entity that has separately sued. This kind of class has no opt in and no opt out.
Certification is not a refund. The opinion says the court certifies the class in the hope and expectation that it will lead to reliquidation of all affected entries and refunds to the importers of record.
The appeal is pending. On June 3, 2026 the government appealed to the Federal Circuit the part of the order covering all affected entries (No. 26-1895).
As of the October 8, 2026 opinion, both sides had filed briefs and no decision had issued.
Deadlines that keep running. A protest is due within 180 days after an entry liquidates or reliquidates (19 U.S.C. 1514(c)(3)). A Court of International Trade action under its residual
jurisdiction is barred after two years from when the claim first accrued (28 U.S.C. 2636(i)); when that was is a question for a customs attorney.
CBP refunds IEEPA duties only to the importer of record, or to the notify party named on CBP Form 4811. Only the importer of record or the licensed customs broker that filed the entries can file a CAPE declaration. If a carrier acted as the importer of record and collected the duty from you, its own refund portal is where you claim. A shopper who paid higher prices at a store has no refund claim with CBP.
Do I have to sue at the Court of International Trade to get my refund?
Not for Phase 1. CBP says you do not need a Court of International Trade case to receive a Phase 1 refund, and it gives no legal guidance on whether a case is needed for any other entries. Importers whose entries liquidated more than 80 days ago are in a different position: the court has ordered CBP to reliquidate those entries for plaintiffs, and on October 8, 2026 it certified a class of importers that have not sued. A customs attorney can tell you whether a case or a protest makes sense for your entries.
Is interest included in an IEEPA tariff refund?
Yes. CBP pays interest inside the refund; there is no separate interest payment. Interest runs from the date the duty was deposited to the date the entry liquidates or reliquidates, at the IRS overpayment rate. CBP's ACE report ES-022 shows the principal and the interest separately. The estimator above uses the IRS quarterly rates from the IRS interest rates page.
How long does an IEEPA refund take?
CBP says valid CAPE refunds are generally issued within 60 - 90 days of accepting the declaration, unless a compliance concern needs more review. Entries that are extended, suspended or under review keep their liquidation status and are refunded when they liquidate. A carrier then needs time to pass the refund on: FedEx says it pays within thirty (30) days of a complete portal submission once it holds the refund from CBP.
What is CAPE Phase 3?
CAPE Phase 3, the stage for entries whose liquidation is final, is reported to have opened October 6, 2026; CBP has not yet published its rules on cbp.gov, so this page does not apply any Phase 3 test. What CBP's own page shows today is two phases and a list of entry types it is still evaluating for later deployments, including "entries for which liquidation is final" and "entries covered by an open protest". Check CBP's IEEPA duty refunds page for the rules when it publishes them.
Are IEEPA tariffs still being charged?
No. The Supreme Court held that IEEPA does not authorize tariffs and CBP stopped collecting the duties. The tariffs that replaced or outlasted them are on the US tariff rates page, and the tariff calculator prices an import under the rules in force today.
This is general information, not legal advice or a CBP determination. CBP nets over- and underpayments on the whole entry at liquidation, so your refund can differ from the IEEPA duty alone. For a binding answer
ask CBP, a licensed customs broker or a customs attorney. Rates and rules for current imports are on the US tariff rates page and the
tariff calculator.
