IEEPA Tariff Refunds for Electronics Importers

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

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.