IEEPA Refund Eligibility: How to Claim After the SCOTUS Ruling

The February 14 2026 Supreme Court ruling in V.O.S. Selections v. United States invalidated the use of the International Emergency Economic Powers Act (IEEPA) as the authority for the April 2025 reciprocal tariffs. CBP issued implementation guidance February 28 2026 in CSMS 60-XXX establishing the refund framework. Importers who paid IEEPA-based reciprocal duty on entries between April 5 2025 and February 14 2026 are eligible for refunds via three filing paths.

This guide covers the eligibility window, the entry-type-specific filing paths (protest, post-summary correction, reconciliation), what counts toward the refund versus what stays owed under Section 122 as the replacement authority, and the documentation CBP wants.

What the ruling did

The April 5 2025 executive order imposed country-specific reciprocal tariffs under the claimed authority of IEEPA. The rates ranged from a 10 percent base for most trading partners to higher country-specific rates: 25 percent on Mexico and Canada for fentanyl-related non-trade enforcement (separate basis, not affected), 32 percent on China, 49 percent on Cambodia, 46 percent on Vietnam, 26 percent on India, and a long list of partner-specific rates.

The Supreme Court held that IEEPA does not authorize the President to impose ad valorem tariffs on imports as a foreign policy or trade-balance instrument. The reciprocal program was statutorily invalid from inception. Section 122 of the Trade Act of 1974 was identified as the proper authority for reciprocal tariff action and was activated by separate proclamation effective February 24 2026 at a flat 10 percent ad valorem rate under USITC HTS heading 9903.03.01 (verified 2026-07-10; 15 percent is the statutory ceiling in 19 USC 2132, not the operative rate).

The practical result: every entry that paid IEEPA-based reciprocal duty between April 5 2025 and February 14 2026 was charged under invalid authority. CBP must refund the duty, less any portion the importer now owes under Section 122 for the same entries.

Eligibility window

Within the eligible window the entry must also satisfy a timing rule for the refund channel:

• Not yet liquidated: file a post-summary correction (PSC).
• Liquidated within the past 180 days: file a protest under 19 USC 1514.
• Liquidated more than 180 days ago: generally time-barred, but reconciliation-program entries have their own clock.
• Filed under reconciliation: the recon entry timeline applies, often longer.

The three refund paths

Path A: Protest (19 USC 1514, CBP 19)

For entries that have liquidated within the last 180 days. Filed in ACE under the protest framework. The protest must identify the entry number, the line item, the duty type being protested (IEEPA reciprocal), the legal basis (SCOTUS ruling V.O.S. Selections), and the requested refund amount.

CBP CSMS 60-XXX gives blanket protest treatment to IEEPA refund requests, meaning a single protest can cover all line items on an entry without requiring separate protests per line. Multi-entry protests are also allowed for the same importer.

Decision timeline: CBP must rule on a protest within two years. Refund interest accrues from the date of overpayment.

Path B: Post-Summary Correction (PSC)

For entries that have not yet liquidated. PSC is filed in ACE up to 270 days from entry summary date or 15 days before scheduled liquidation, whichever is earlier. The PSC adjusts the duty owed on the entry to the correct (non-IEEPA) amount.

CSMS 60-XXX confirms that PSC is the appropriate channel for unliquidated entries and instructs CBP officers to process IEEPA PSCs as a non-substantive correction.

Path C: Reconciliation

For importers in the reconciliation program (mostly large mid-market and above with active recon entries). The recon entry itself is the vehicle for the refund. Filing happens via the recon final summary up to 21 months from the original entry date.

Worked example: $200,000 entry from Vietnam

You imported $200,000 of HTS 9401 furniture from Vietnam on July 15 2025. The reciprocal rate on Vietnam under IEEPA was 46 percent. The entry liquidated on April 20 2026.

After the SCOTUS ruling and the Section 122 activation, the rate is a flat 10 percent across all non-exempt origins, including Vietnam (lower than the prior IEEPA 46 percent on this lane).

Net refund computation:

Plus interest from the date of overpayment to the date of refund, currently around 7 percent annualized per CBP's published interest tables.

The entry liquidated April 20 2026. Today is June 18 2026. You are within the 180-day protest window (deadline October 17 2026). File the protest via ACE before then.

Documentation CBP wants

• Entry summary (CBP 7501) showing the IEEPA line item.
• Commercial invoice and packing list.
• Proof of payment (statement of payment or ACE entry payment record).
• Brief legal basis statement (one paragraph citing V.O.S. Selections).
• Section 122 calculation worksheet showing the net refund amount (CBP no longer requires importers to estimate Section 122 on their own; CBP will compute and net it, but providing it speeds review).
• Importer of record number and bond information.

Most of this comes out of the ACE entry record automatically. The legal basis statement is the only narrative item.

What is NOT refundable

• Section 232 steel and aluminum duties paid on the same entry. The 232 layer was based on separate statutory authority and was not invalidated.
• Section 301 China duties. Separate authority, not affected.
• Section 122 owed under the replacement framework. Refund is net of Section 122.
• Mexico and Canada fentanyl-enforcement duties under the separate IEEPA emergency basis. The SCOTUS ruling carved out the narrow non-trade emergency uses.
• MPF and HMF. Continue to apply.

Timing realities

CBP has historically processed protests over 12 to 18 months. CSMS 60-XXX directs prioritization of IEEPA refund protests but also acknowledges volume risk. Expect actual refund disbursement 6 to 12 months from filing for entries with no other complications.

Interest continues to accrue throughout the wait. Calculate the total expected refund as principal plus accrued interest at the published CBP rate, compounded as specified in 19 CFR 24.

Run your refund estimate now

The LandedFees IEEPA refund estimator takes your entry list and produces the per-entry refund amount, the Section 122 offset, the net refund, and an estimated interest accrual to a specified disbursement date. Useful for cash-flow planning and for prioritizing which entries to protest first.

Estimate your IEEPA refund

Section 122 status as of June 20 2026

The May 7 2026 Court of International Trade ruling in Oregon v. United States (consolidated with Burlap and Barrel v. United States) struck down the Section 122 proclamation. The Federal Circuit issued an administrative stay on May 12 2026, so CBP is still collecting the duty pending appeal. Importers paying now should preserve protest rights and refund claims in case the government loses on the merits. The underlying Section 122 authority sunsets July 24 2026 under the statutory 150-day ceiling, regardless of the appeal outcome, unless Congress extends or a fresh proclamation restarts the clock.

Citations

• V.O.S. Selections v. United States (SCOTUS February 14 2026): See SCOTUS docket
• CBP CSMS 60-XXX (IEEPA refund implementation, February 28 2026): https://content.govdelivery.com/accounts/USDHSCBP
• Section 122 Trade Act of 1974 proclamation February 2026 (effective February 24 2026): Federal Register
• 19 USC 1514 protest authority: https://www.cbp.gov/trade/programs-administration/protests
• 19 CFR 24 (interest on overpayments): https://www.ecfr.gov/current/title-19/chapter-I/part-24