IEEPA Tariff Refunds for Automotive Parts Importers

How tariffs hit auto parts imports

• Section 232 auto parts duties applied to covered parts from early May 2025. Parts subject to those duties generally did not also pay the IEEPA reciprocal tariff, and Section 232 duties are not part of the IEEPA refund.
• Before Section 232 took effect, covered parts entered in April 2025 may have paid the IEEPA reciprocal tariff instead. Those entries can carry refundable duties even if later shipments of the same part do not.
• Parts outside the Section 232 list paid the IEEPA reciprocal tariff on their own, which may be refundable.
• Canada and Mexico: goods that qualified under USMCA rules of origin were generally exempt from the IEEPA tariffs on those countries. Non-qualifying goods were not.
• China-origin parts could carry IEEPA duties on top of other measures, including Section 301 duties, which are not part of this refund.

Common reasons auto parts refunds come back wrong

• Refund estimates that include Section 232 or Section 301 duties, which will never come back through this program
• Part numbers that moved between tariff treatments partway through 2025
• USMCA claims made or missed at entry, which change what IEEPA duty was actually paid
• High entry volumes where a handful of entries were left out of the claim

Records to have ready

• Entry summaries (CBP Form 7501) or an ACE entry report for 2025 and early 2026
• HTS codes and country of origin by part
• USMCA certifications, if you claimed preference
• Your CAPE claim results and any refunds received

How we can help

We reconcile what you paid against what came back, sort each problem by type, and tell you whether it is something you can fix, something a licensed customs broker should handle, or something for an attorney. The review is free.