Do I need to do anything right now, or can I wait for CBP's portal?

Do not wait on ACE and ACH enrollment. If CBP requires portal-based refund handling, importers without the right setup will be delayed immediately. The safest move now is to prepare your ACE access, ACH configuration, entry exports, and refund worksheet before the portal opens.

My customs broker filed my entries. Do I still get the refund?

Usually the refund belongs to the importer of record, unless the entry structure or account setup says otherwise. You should verify the importer-of-record details and payment setup directly in ACE and reconcile them with your broker's records.

Will Section 301 tariffs on Chinese goods be refunded too?

No. Section 301 duties are a separate tariff layer and are not part of the IEEPA refund question. Many China entries carried both IEEPA and Section 301 at the same time, which is why separating those amounts by HTS code matters so much.

What if my entries were already liquidated more than 180 days ago?

That is where the legal path becomes more complex. Some importers may need to look at litigation or specialized trade-counsel options rather than routine correction workflows. This page is operational guidance, not legal advice.

How long will refunds take?

No reliable processing timeline exists yet. Straightforward unliquidated-entry corrections may move faster than older liquidated claims, but refund timing will depend on CBP workflow, portal readiness, and ongoing litigation posture.

An HTS (Harmonized Tariff Schedule) code is a 10-digit classification number used by US Customs and Border Protection to identify imported goods and determine applicable duty rates. The first 6 digits are standardized internationally under the Harmonized System, while the last 4 digits are specific to the United States.

How are US tariff rates determined?

US tariff rates are set by Congress and administered by CBP. The base MFN (Most Favored Nation) rate applies to most trading partners. Additional special tariffs — such as Section 301 (China), Section 232 (steel and aluminum), and Section 122 (temporary global surcharge, 10–15% per Proclamation 11012) — may apply on top of the base rate. Note that Section 122 does not stack with Section 232: goods already subject to §232 actions are excluded from the §122 surcharge.

What are Section 301 tariffs?

Section 301 tariffs are additional duties imposed on Chinese goods under the Trade Act of 1974, in response to unfair trade practices. They range from 7.5% to 100% depending on the product category and apply on top of the standard MFN duty rate. Four separate lists cover approximately $370 billion of annual imports.

How do I find the tariff rate for my product?

Use the search bar on this site to describe your product in plain English — our AI identifies the correct HTS code and shows all applicable duty rates including base MFN, Section 301, Section 232, and any other overlays. You can also browse by HTS chapter or product category.

What is a landed cost?

Landed cost is the total cost of importing a product to its destination, including the product price (FOB), ocean or air freight, insurance, US Customs duties, Merchandise Processing Fee (MPF), Harbor Maintenance Fee (HMF), and any other applicable surcharges. It represents the true cost of an imported good before domestic distribution.

IEEPA Refund

The Supreme Court Struck Down Your Tariffs. Find Out What You're Owed.

On February 20, 2026, the U.S. Supreme Court invalidated all IEEPA tariffs — the duties collected on imports from China, Canada, Mexico, and 180+ countries since early 2025. CBP is building a refund portal now. Estimate your claim in 60 seconds.

Calculate my refund Open refund checklist

Free. No account required. Your data never leaves your browser.

CAPE portal readiness checklist. Only ~27,000 of 330,000 eligible importers are currently enrolled in ACE and ACH. Without setup, refund handling may be delayed or rejected. See the readiness checklist

Your IEEPA refund estimate

Planning estimate only — exact recovery depends on entry-level data.

Beta

Example result

$47,200

Based on a 25% refundable IEEPA layer on $188,800 in dutiable imports.

Your actual recovery depends on HTS-level duty stacking, liquidation status, and claim path.

Check exact HTS-level duty layers Save into a refund claim workspace

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When CBP opens the portal, we'll send you the link and the filing checklist so you don't lose this page.

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The numbers

$166–175B

Total IEEPA refund pool

Penn Wharton estimate

Feb 4, 2025

Earliest eligible entry

Fentanyl tariffs

Feb 24, 2026

Last day duties collected

Before replacement

~330,000

Eligible US importers

Estimated population

~27,000

Currently in ACE/ACH

Need portal setup

What's refundable vs. what isn't

Refundable

Liberation Day reciprocal tariffs (Apr 2, 2025 – Feb 24, 2026)
Fentanyl / immigration tariffs on China, Canada, Mexico (Feb 4, 2025 – Feb 24, 2026)

Not refundable

Section 301 tariffs — still in force
Section 232 tariffs — still in force
Section 122 tariffs — still in force
Base HTS duty rates — unchanged

Many entries had IEEPA tariffs stacked on top of Section 301. Only the IEEPA portion is refundable.

Look up which tariffs apply to your HTS code

Three refund paths

Path 1 — Unliquidated entries (fastest)

If CBP has not finalized the entry yet, a Post-Summary Correction through the customs broker may remove the IEEPA charges before liquidation.

Path 2 — Protest (most common)

For already liquidated entries, importers typically file within the protest timeline. Do not lose rights while waiting on a portal workflow.

Path 3 — Court of International Trade

Older entries may require trade counsel and a more formal litigation path. This page is a practical summary, not legal advice.

Consult a licensed customs broker or trade attorney for your specific situation.

Before the portal opens

✓Apply for an ACE Secure Data Portal account at cbp.gov
✓Register for ACH refund payments inside ACE
✓Pull your ES-003 report and identify IEEPA-coded entries
✓Coordinate with your broker on unliquidated entries and PSCs
✓Separate IEEPA duty paid from Section 301 and 232 amounts

Full checklist with detail on each step

You estimated your refund. Now get the line-by-line breakdown.

The calculator gives you a fast estimate. Your actual refund depends on which HTS codes applied and whether IEEPA duties are separated from non-refundable Section 301 or 232 layers.

Open refund claim workspace Look up HTS tariff layers