IEEPA Tariff Refunds for Machinery and Equipment Importers

Machinery and equipment importers dealt with Section 232 steel and aluminum rules that kept expanding in 2025. The dividing line between Section 232 and IEEPA duty moved more than once.

Reviewed September 23, 2026

How tariffs hit machinery and equipment

  • Steel and aluminum derivative products paid Section 232 duties on metal content. From June 4, 2025, the non-metal value of those products paid the IEEPA reciprocal tariff.
  • The list of derivative products expanded in 2025, including a large expansion effective August 18, 2025. Products added to the list changed from paying IEEPA duty on full value to the split treatment.
  • Products never covered by Section 232 paid the IEEPA reciprocal tariff on full value.
  • Section 232 duties are not part of the IEEPA refund.

Common reasons machinery refunds come back wrong

  • Entries on either side of a scope change treated the same way
  • Metal content values that were estimated or reported inconsistently
  • Complex entries with many lines, where partial refunds are easy to miss

Records to have ready

  • Entry summaries showing metal content and non-metal value by line
  • HTS codes by product and the dates products were added to derivative lists
  • 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.

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.

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