Core Project Background

On February 20, 2026, the U.S. Supreme Court issued a historic ruling in the case of Learning Resources, Inc. v. Trump. The court explicitly ruled that all additional tariffs imposed by the government under the International Emergency Economic Powers Act (IEEPA) are acts that exceed legal authority and have no legal effect. These include reciprocal tariffs, fentanyl surcharges, and various other additional tariffs implemented based on IEEPA provisions.

Following this ruling, U.S. Customs and Border Protection (CBP) is required to refund over $170 billion in illegally collected tariff payments. On Monday, April 20, 2026, the CBP’s exclusive CAPE (Comprehensive Administrative Processing Entry) filing portal officially launched, opening the largest tariff cash refund window for importing enterprises in nearly a decade to help businesses recover legal funds and ease trade capital pressure.

Core Value of Immediate Filing

1. Immediate Cash Arrival to Supplement Cash Flow
This refund is not a tax credit but a direct electronic transfer via ACH, sent in full to the enterprise's designated bank account. For importers who bore high IEEPA tariffs in 2024–2025, this is a direct and effective financial supplement.

2. Synchronized Acquisition of High Statutory Interest
Per 19 U.S.C. § 1505, CBP must calculate statutory interest from the date the tariff was paid. Combined with the federal benchmark rates of the past two years, the interest portion can provide an additional 5%–12% return on recovered funds.

3. First-Come, First-Served Efficiency
The first phase of the CAPE system prioritizes unliquidated and recently liquidated entries. According to internal CBP notices, the first batch of filings has the highest approval rate, with the refund cycle shortened to 60–90 days.

Our Professional Services: Zero-Risk Agency, Full Process Representation

Deeply rooted in cross-border trade compliance, we provide zero-risk agency services for the complex IEEPA refund process with no upfront costs:

● ACE Big Data Automated Audit: Directly interfaces with the CBP ACE system to scan all customs entries in seconds, accurately filtering all IEEPA items eligible for refund.

● Avoidance of Compliance Audit Risks: Professional legal filtering ensures applications target only the unconstitutional IEEPA portions, avoiding triggers for HTS code classification or other administrative audits.

● Full Filing Follow-up: We handle data cleaning, CSV uploads, and progress tracking to meet strict system requirements.

IEEPA Tariff Refund FAQ

1. What is the legal basis?
The Supreme Court ruled that IEEPA only grants the President the power to "regulate" trade, not the legislative power to "tax."

2. What is refundable?
All additional tariffs based on IEEPA (distinct from Section 301 or 232), including reciprocal tariffs against Chinese goods and fentanyl-related sanctions.

3. Can I still file if the entry was liquidated over 180 days ago?
Yes. Following a March 2026 CIT order, CBP must initiate "remedial reliquidation" because the tariff itself was unconstitutional.

4. Does it include interest?
Yes, automatically calculated from the payment date to the transfer date.

5. Is the CAPE system mandatory?
Yes. As of April 20, 2026, CBP no longer accepts manual or itemized refund requests; all must go through the CAPE portal via batch CSV uploads.

6. How are funds paid?
Exclusively via ACH electronic transfer. Paper checks have been discontinued.

7. Will this trigger an audit?
Extremely low probability. This is an administrative correction, not a tax audit.

8. Why use an agency?
Due to the massive volume of data, strict formatting (9999 entries per batch limit), and the technical nature of administrative appeals.

9. What if I don't apply?
CBP will not proactively issue refunds. If not claimed within the window, funds will be forfeited to the federal treasury.

Contact Us

For details or to submit an application, contact our official email:

IEEPA@great-way.com