$166 Billion in Overpaid
Tariffs. Yours to Claim.
The Supreme Court ruled the tariffs illegal. The CAPE portal is open. The government does not issue refunds automatically. YOU have to file yourself - and file correctly.
Your refund is not automatic.
On February 20, 2026, the Supreme Court ruled 6-3 that IEEPA tariffs were collected without legal authority. Every dollar is owed back, plus statutory interest. But the Court did not order automatic refunds.
Every eligible U.S. importer must file a CAPE Declaration through the ACE Secure Data Portal to receive their money. A single formatting error, mismatched entry number, or missed liquidation window can cost you everything.
What is the CAPE portal?
What is the 80-day liquidation window?
Can I file a Post Summary Correction instead?
Who can submit a CAPE Declaration?
What about entries subject to AD/CVD?
Three Steps to Your Refund
The government does not send you money. You have to claim it. Here is how the CAPE process works from start to payment.
Verify Your Eligibility
Confirm your entries are unliquidated or liquidated within 80 days, your ACH bank account is registered in ACE, and your entry data is correctly formatted. Use the free diagnostic to assess readiness in minutes.
Prepare Your CAPE Declaration
Format your 7501 Entry Summary data into a CBP-compliant CSV file with exact 11-digit entry numbers. Each declaration accepts up to 9,999 entry lines. A single file-level error rejects the entire declaration.
File & Track Your Refund
Submit your CAPE Declaration through the ACE Secure Data Portal. Once accepted, CBP validates and processes your entries. Refunds are disbursed via ACH within 60-90 days of acceptance, plus statutory interest from the original entry date.
Everything You Need - For Free
Before you spend a dollar, use our free tools to understand your eligibility, estimate your refund, and get answers to your questions.
Five Things Every Importer Must Know
The five technical pillars of IEEPA refund eligibility - covered in plain English. Liquidation status, ACH enrollment, entry formatting, interest calculation, and the Phase 1 exclusions that catch most filers off guard.
Read the Quick Guide
2. ACH Enrollment - You must have a U.S. bank account registered in the ACE Secure Data Portal. This account must be separate from any ACH account used to pay duties to CBP.
3. Entry Formatting - All entry numbers must be exact 11 alphanumeric characters. One bad character rejects the line.
4. Interest Calculation - Statutory interest accrues from the original entry payment date at 7% annually (non-corp) or 6% (corp), compounded quarterly per 19 U.S.C. 1505.
5. Phase 1 Exclusions - Reconciliation entries, drawback entries, AD/CVD entries, open protest entries, and entries not filed in ACE are excluded from Phase 1.
Read the Full Filing Guide →
CAPE Pre-Filing Eligibility Screener
Answer 6 questions and get an instant technical readiness assessment. Know your Phase 1 eligibility status, what steps to take next, and whether you need the toolkit or concierge service - before you file a single form.
Check My Eligibility →The Tariff Guru - Your Free AI Recovery Agent
Ask any question about your IEEPA refund in plain English. Trained on CBP CAPE documentation, ACE portal protocols, Federal Register interest rate tables, and CIT court orders. No account required. No law degree needed.
Click on the Avatar on the bottom right side of your screen →Federal Statutory Interest Calculator
Calculated per 19 U.S.C. 1505 and 26 U.S.C. 6621 using IRS quarterly overpayment rates as published in Federal Register Vol. 90 No. 186. Not a simple interest estimate - a statutory refund calculation.
Use the Full Calculator Below →Federal Statutory Interest Calculator - IEEPA Tariff Refund Overpayment Rates
Statutory interest on IEEPA tariff refunds accrues from the date the original duties were paid through the date CBP issues your refund. This is not optional - it is a legal entitlement under federal statute.
The applicable rates, confirmed across multiple Federal Register publications, are 7% annually for non-corporate importers and 6% annually for corporate importers, compounded quarterly.
For entries paid in April 2025, this means more than a full year of interest accrues on top of your principal refund amount before CBP issues payment.
Source: 19 U.S.C. 1505 · 26 U.S.C. 6621 · Federal Register Vol. 90 No. 186 (September 29, 2025) · Federal Register Document 2026-01175 (January 22, 2026) · Revenue Ruling 2025-22
Estimate based on statutory rates per 19 U.S.C. 1505 and 26 U.S.C. 6621, compounded quarterly. Actual amounts depend on entry-level CBP data and the refund process established by the Court of International Trade.
File It Right the First Time
From the $97 self-filing toolkit to full institutional data formatting - TariffGuru.com provides the technical infrastructure for every type of importer.
Federal Recovery Toolkit
- Master CAPE CSV template (CBP-compliant, pre-formatted)
- ACE portal data extraction guide
- CBP error dictionary - every rejection code explained
- HTS reference library for IEEPA-subject goods
- USITC duty handbook and HTS classification guide
- Supreme Court ruling analysis (Learning Resources v. Trump)
- Federal Register interest rate documentation
- 12-point pre-submission filing readiness checklist
- Phase 1 exclusion reference guide
Institutional Data Services
- Professional CAPE CSV data formatting at $1 per line
- $1,500 minimum - covers up to 1,500 entry lines
- $4,500 Institutional Data Audit - pre-submission error scan
- PDF Risk Report identifying rejection risks before filing
- Section 301 / IEEPA duty stacking analysis
- AD/CVD suspension review and Phase 2 preparation
- Full concierge with licensed customs practitioners available
Ask Any Question About Your IEEPA Refund
TariffGuru.com's AI Recovery Agent is trained on an extensive library of government publications, agency handbooks, trade law references, and institutional filing intelligence - covering every aspect of the IEEPA recovery process from eligibility to payment.
- CBP CAPE portal documentation and filing protocols
- ACE Secure Data Portal requirements and setup guides
- Federal Register interest rate tables - 7% non-corp, 6% corp
- CIT court orders - Euro-Notions Florida v. CBP and related cases
- USITC duty handbooks and HTS Chapter 99 classifications
- Phase 1 eligibility rules and exclusion categories
- AD/CVD suspension and Phase 2 preparation guidance
- ....and much much much more - ask anything related to your Tariff Return!
Built for Sensitive Federal Data
Every tool on TariffGuru.com is built with security infrastructure appropriate for federal compliance work.
Encrypted
SSL/TLS encryption on every connection. All data transmitted between your browser and our servers is protected in transit.
Compliant
PCI DSS payment security on all transactions. All payment processing meets federal card industry data security standards.
Protected
DDoS mitigation and DNS security infrastructure. The site is protected against network-level attacks and traffic manipulation.
Verified
All content sourced directly from CBP official publications, Federal Register notices, and Court of International Trade filings.
Private
User data is never sold to third parties. Information shared through our diagnostic and contact forms is used solely to serve your inquiry.
Court-Sourced
Filing intelligence derived directly from CIT court records and CBP agency filings. Dates, entry counts, and process details are all court-verified.
Stay Ahead of the Process
Court-sourced CAPE system analysis published since March 2026 before most media outlets covered this story.
The Hidden Underwriter Risk: Preventing Filing Failures From Triggering Bond Audits
A rejected tariff recovery submission isn't just a missed refund-it creates an active administrative error flag on your importer record. Learn how to validate your alphanumeric formatting locally to shield your corporate customs bond from elevated risk scores.
May 2026 Phase 2The $2+ Billion in Frozen Tariff Refunds Nobody Is Explaining
Entries subject to AD/CVD suspension are explicitly excluded from Phase 1. Here is why, what statute governs it, and what importers should be doing now to prepare for Phase 2.
May 2026 TechnicalThe PSC Filing Prohibition Most Competitors Are Ignoring
CBP's Trade User Information Notice explicitly prohibits Post Summary Corrections for IEEPA refunds. Here is the exact language and why it matters for importers evaluating their options.
April 2026