Importers often ask whether IEEPA refunds include interest. CBP's answer is yes: it has said interest is calculated on these refunds as on any interest-eligible CBP refund, under 19 CFR 24.36, the regulation that carries out the interest statute, 19 U.S.C. 1505.
How to see the interest
The ES-022 CAPE Entry Summary report in ACE shows principal and interest separately for entries in your CAPE declarations. That is the place to confirm interest was calculated. Holland & Knight noted that interest runs under 19 U.S.C. 1505(c) and that refunds are paid as a lump-sum ACH payment per importer, so one deposit can cover many entries and include both principal and interest.
If interest looks missing
- Check ES-022 first. A single ACH deposit may combine principal and interest across many entries.
- Check whether part of the refund was applied to other amounts owed (an offset).
- If ES-022 shows no interest where you expect it, ask your customs broker or CBP (IEEPARefunds@cbp.dhs.gov) to explain the calculation.
What we could not confirm
We found no reliable report of IEEPA refunds being paid without interest as a general practice. If you see it in your own records, treat it as a question for your broker, not a known problem.
What this means for importers
Interest is part of the refund. Checking it takes one report and a few minutes. See also paid short or interest questions.
General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.
Sources
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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.