How tariffs hit electronics
- In April 2025, smartphones, computers, and certain other electronics were exempted from the IEEPA reciprocal tariff, with the exemption applied back to the start of the reciprocal tariff.
- China-origin electronics still paid the separate IEEPA tariff tied to fentanyl trafficking. That duty may be refundable even where the reciprocal tariff never applied.
- Products outside the exemption list, including many accessories and components, paid the reciprocal tariff as normal.
- Section 301 duties on China-origin electronics are separate and not part of the IEEPA refund.
Common reasons electronics refunds come back wrong
- Mixed product lines where some items were exempt from the reciprocal tariff and others were not
- Entries made before the exemption was processed, where duty was paid and later corrected, or never corrected
- Refund estimates that treat all China-origin duties as refundable, including Section 301
Records to have ready
- An ACE entry report with duty lines by entry
- HTS codes by product, especially for accessories and components
- Any post-summary corrections filed for the April 2025 exemption
- Your CAPE claim results and refunds received
Sources
How we can help
We explain the general options for your situation in plain English, show you which ACE reports to pull, and email you a list of licensed customs brokers and attorneys who handle it. The review is free for importers. We do not file with CBP or give legal advice.
General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.
General information, not legal advice. Tariff refund rules and court rulings are changing. Deadlines depend on your own entries. Confirm your options with a licensed customs broker or attorney. TariffClarity is not a law firm or customs broker.