As of April 20, 2026, the mechanism for refunding tariffs imposed under the International Emergency Economic Powers Act (IEEPA) is now open, following a decision by the U.S. Supreme Court in February 2026. This mechanism allows for the reimbursement of IEEPA duties collected from importers, plus applicable interest. Canadian companies that paid these duties as importers of record registered with the U.S. Customs and Border Protection (CBP) could be eligible.
The CBP is responsible for administering the refund process. Claims are managed through its new online system, the Consolidated Administration and Processing of Entries (CAPE), available here.
To be eligible for a refund, the following conditions must be met:
- The claimant must have been registered as the importer of record with CBP at the time the duties were paid (or have authorized the customs broker who filed the entries on their behalf).
- The duties in question must be specifically related to IEEPA and not to other U.S. tariffs.
- The entries must be unliquidated or have been finalized within the past 80 days (current Phase 1).
- A bank account must be registered in the ACE Portal to receive the refund by electronic transfer (ACH).
Please note that certain categories of entries are excluded from Phase 1, including entries subject to an open protest, entries related to drawback claims, reconciliation entries, and certain other categories identified by CBP.
