Step 1: Confirm who the Importer of Record was
CBP pays IEEPA refunds only to the Importer of Record (IOR), the company named on the entry, or to a party the IOR designates on CBP Form 4811. If you bought goods delivered duty paid (DDP), your supplier was probably the IOR. See not the Importer of Record.
Step 2: Find out where your entries stand
Every route depends on each entry's liquidation status. Pull your ACE reports, or ask the broker who filed your entries.
- Unliquidated, or liquidated within the last 80 days: generally eligible for CAPE.
- Liquidated 80 to 180 days ago: outside CAPE Phases 1 and 2, but a protest may still be possible.
- Liquidated more than 180 days ago with no protest: generally final; refunds depend on court orders.
Tools: pull your ACE reports, check liquidation status, count your deadlines, estimate the IEEPA duty.
Step 3: Go to your situation
Before you hire anyone
- Check the license of any broker or attorney.
- Read what refund help usually costs and get fees in writing.
- Watch for refund scams. CBP says a CAPE declaration filed through ACE is the only way to request an IEEPA refund.
General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.
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.