The most common reason a refund looks short is that the estimate included duties that are not IEEPA duties. Here is how the main types differ.
| Duty type | What it is | Refunded through CAPE? |
|---|---|---|
| IEEPA duties | The 2025 duties on China, Canada, Mexico, Brazil, India, and the reciprocal tariff, reported under Chapter 99 numbers 9903.01.xx and 9903.02.xx | Yes, for eligible entries |
| Section 232 | National security duties on steel, aluminum, autos and parts, copper, timber and lumber, and others | No |
| Section 301 | Duties responding to trade practices, most notably on many goods from China | No |
| AD/CVD | Antidumping and countervailing duties under specific orders | No |
| Section 122 | The 10 percent surcharge from February 24 to July 24, 2026 | No |
| Ordinary (MFN) duties | The normal tariff rate for the HTS code | No |
How they interacted
- Goods subject to Section 232 were generally excluded from the reciprocal tariff, so the same line rarely paid both. Steel and aluminum derivatives from June 4, 2025 were the main exception, paying Section 232 on metal content and reciprocal duty on the rest.
- Section 301 and IEEPA duties stacked on Chinese goods.
How to check your entries
Filter the ES-003 report in ACE on 9903.01.xx and 9903.02.xx to see only IEEPA lines. See our ACE reports guide.
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.