Your IEEPA Tariff Claim: What You Need to Know
The Supreme Court ruled 6-3 that IEEPA tariffs were collected without legal authority. Every U.S. importer who paid those tariffs has a legal claim to a full refund plus statutory interest. The CAPE portal opened April 20, 2026. The government will not send you a check automatically. You have to file your claim correctly and on time.
Most Small Businesses Have Not Filed Yet
Of the 330,000 eligible U.S. importers, the vast majority have not filed a CAPE Declaration. The large corporations with legal teams filed first. According to data reported by Talking Points Memo, the first 26,664 importers registered in CAPE account for $120 billion in refunds. That is roughly 8% of all importers claiming 72% of the total pool.
That leaves more than 300,000 smaller importers dividing the remaining $46 billion. About $140,000 per firm on average. Life-changing money for a small business. And most of them have not started. Not because they do not qualify. Because the process was designed for institutional importers, not the average business owner. TariffGuru.com was built to change that.
What makes an IEEPA tariff claim valid?
Can I file my own IEEPA claim without a broker?
How long does it take to receive payment on my claim?
What interest does my claim earn?
What happens if the government appeals before I file?
Three Steps to File Your Claim
From establishing eligibility to receiving your ACH payment, here is exactly how the IEEPA tariff claim process works.
Establish the Basis of Your Claim
Your IEEPA tariff claim is valid if you are the Importer of Record for entries that included IEEPA HTS Chapter 99 duties, and those entries are either unliquidated or liquidated within 80 days of your filing date. Entries subject to AD/CVD suspension, reconciliation flags, or drawback claims are excluded from Phase 1 and will be addressed in Phase 2. Use TariffGuru's free diagnostic to confirm your eligibility in minutes.
Calculate the Full Value of Your Claim
Your claim includes two components: the principal amount of IEEPA duties paid, and statutory interest accruing from your original entry payment date. The interest rate is 7% annually for non-corporations and 6% for corporations, compounded quarterly under 19 U.S.C. 1505 and 26 U.S.C. 6621. For entries paid in April 2025, that is more than a full year of compounding interest on top of your principal. Use TariffGuru's free Federal Statutory Interest Calculator to estimate your total claim value.
File Your Claim Through the CAPE Portal
IEEPA tariff claims are filed through the CAPE tab in the ACE Secure Data Portal as a CSV file listing your eligible entry numbers. The filing is called a CAPE Declaration. CBP validates your entries, removes IEEPA duties, reliquidates affected entries, calculates statutory interest, and issues payment via ACH within 60 to 90 days of acceptance. TariffGuru's $97 Federal Recovery Toolkit includes everything you need to file correctly the first time.
Everything You Need — For Free
Before you spend a dollar, use our free tools to confirm your eligibility, estimate your claim value, and get answers to your questions.
Five Things Every Importer Must Know
The five technical pillars of IEEPA tariff claim eligibility in plain English. Liquidation status, ACH enrollment, entry formatting, interest calculation, and the Phase 1 exclusions that catch many 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, separate from any account used to pay duties to CBP.
3. Entry Formatting — All entry numbers must be exactly 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 EligibilityFree Help With Your IEEPA Tariff Claim
TariffGuru's free AI Recovery Agent is trained on CBP CAPE documentation, Federal Register interest rates, CIT court orders, and every government handbook involved in the IEEPA claims process. No account required. No law degree needed.
Get Free Help at TariffGuru.comFederal 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 claim value calculation.
Use the Full Calculator BelowFederal 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
Free Help With Your IEEPA Tariff Claim
TariffGuru's free AI Recovery Agent is trained on CBP CAPE documentation, Federal Register interest rates, CIT court orders, and every government handbook involved in the IEEPA claims process. No account required. No law degree needed.
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Stay Ahead of the Process
Court-sourced CAPE system analysis published since March 2026, before most media outlets covered this story.
Why the May 11 Refund Date Is Court-Sourced, Not Estimated
Most media outlets reported "60-90 days" without citing the source. The actual date comes from a CBP declaration filed with the CIT in Euro-Notions Florida, Inc. v. United States.
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 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