A refund that is smaller than expected is one of the most common problems importers report. Some gaps are expected. Some are errors worth pursuing. The only reliable way to tell is to reconcile entry by entry.
Expected gaps
- Other duties on the same entry. Section 232 and Section 301 duties, and regular duties, are not refunded under the IEEPA program.
- Steel and aluminum content. From June 4, 2025, derivative products paid Section 232 duty on metal content and IEEPA duty only on the rest of the value.
- Entries in later phases. Some entries are refunded in a later CAPE phase, not the first one.
Gaps worth checking
- Entries that were never included in your claim
- Missing or miscalculated interest
- Refunds held for missing ACH details
- Metal content values reported incorrectly at entry
How to reconcile
- Pull your entry-level IEEPA duty report from ACE for every entry since February 2025.
- Pull your refund records from CAPE and your bank.
- Match them line by line: IEEPA duty paid, amount refunded, interest, status.
- List every unmatched entry and the reason.
Sources
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.