Free tool

IEEPA Refund and Deadline Checker

Drop in your ACE ES-003 report. We split IEEPA duty into the fentanyl and reciprocal programs, estimate refund interest at CBP's quarterly rates, and route every entry to CAPE, a protest, or court with the days you have left. Your file is read in this browser tab and never uploaded.

Your file stays on this device

The report is opened and calculated by JavaScript in this tab. It is not uploaded, stored, or sent anywhere. Close the tab and it is gone. If you later ask for exports or reminders, we receive your email address and a short summary (entry counts per route, the estimated total, and upcoming deadline dates). Never the file, never entry numbers or line detail.

Upload your ES-003 report

CSV, TXT, XLSX or XLS. Needs Entry Summary Number, HTS Number - Full and Line Tariff Duty Amount. Liquidation Status, Liquidation Date and Entry Summary Date make the routing and interest work.

or drop it here

Interest rate basis:CorporationNot a corporation

CBP pays corporations one point less on refunds (26 U.S.C. 6621).

Want the rest of your duty checked too?

IEEPA is one line item. The LandedFees broker audit checks every entry for overpaid MFN duty, missed FTA claims, Section 232 and 301 errors, and fee mistakes, with the evidence for a PSC or protest.

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IEEPA refunds explained

Last checked against CBP and court sources on October 24, 2026.

What happened to the IEEPA tariffs

On February 20, 2026 the Supreme Court decided Learning Resources, Inc. v. Trump and held that the International Emergency Economic Powers Act does not authorize tariffs. The same day the President signed the order Ending Certain Tariff Actions, and CBP stopped collecting IEEPA duties on goods entered on or after 12:00 a.m. Eastern on February 24, 2026 (CSMS #67834313).

That covers the fentanyl and border duties on China, Canada and Mexico, the reciprocal duties, and the later country actions filed under 9903.01 and 9903.02 (for example Brazil and India). Section 232, Section 301 and the Section 122 surcharge rest on other statutes and are not part of the IEEPA refund.

How the refund works: CAPE

CBP built CAPE (Consolidated Administration and Processing of Entries) into ACE for IEEPA refunds, first deployed April 20, 2026. The importer or its broker uploads a CAPE Declaration CSV in the ACE Portal, up to 9,999 entries per declaration. Phase 1 takes unliquidated entries and entries liquidated within the last 80 days. CBP says refunds generally arrive 60 to 90 days after acceptance, by ACH only.

Interest is included in the refund. Under 19 U.S.C. 1505 it runs from the deposit date to liquidation or reliquidation at the quarterly IRS rate. CAPE currently rejects entries on an open protest, entries on a drawback claim, and flagged entries whose reconciliation is already filed; CBP lists those for later phases.

Entries CAPE will not take yet

Liquidated 81 to 180 days ago: CAPE rejects these as finally liquidated, but the 180 day protest period of 19 U.S.C. 1514 and 19 CFR 174.12 is still open. The Court of International Trade has treated IEEPA collection as not protestable, so a protest may not be required, but practitioners still file protective protests while the window is open.

Liquidated more than 180 days ago: CBP's position is that it can refund these only under a court order. CAPE Phase 3, launched October 6, 2026, covers finally liquidated entries for importers who sued in the CIT and hold a reliquidation order. Suits under 28 U.S.C. 1581(i) have a 2 year limit (28 U.S.C. 2636(i)). When that clock starts is disputed, so we show deposit date plus 2 years as a conservative planning date. Talk to trade counsel.

How this checker calculates

Each ES-003 row is one tariff number on an entry line. Duty on 9903.01.01 to .05, .10 to .16 and .20 to .24 counts as fentanyl / border. Duty on 9903.01.25 to .34, 9903.01.43 to .90 and 9903.02.01 to .91 counts as reciprocal and country actions. Other 9903.01 and 9903.02 codes are shown for review and left out of the total. Section 301, 232 and 122 lines and regular duty are listed but never counted.

Interest is compounded daily (26 U.S.C. 6622) at CBP's published quarterly overpayment rate for each day, from the Entry Summary Date (our proxy for the deposit date) to today. It keeps accruing until CBP liquidates or reliquidates. Routing uses the Liquidation Status and Liquidation Date columns: unliquidated or liquidated within 80 days goes to CAPE, 81 to 180 days to a protest, older to court.

Getting your ES-003 out of ACE

In the ACE Portal, run the ES-003 Entry Summary Line Tariff Details report for your importer number over February 2025 to February 2026. Include the liquidation status, liquidation date and entry summary date columns, then export to CSV or Excel. Your customs broker can run it for you if you do not have ACE access.

Interest rates used

CBP quarterly interest rates for customs refunds, from FR Doc. 2026-19292 (published September 22, 2026).
Period	Corporate refunds	Non-corporate refunds	Underpayments
2025-01-01 to 2026-03-31	6%	7%	7%
2026-04-01 to 2026-06-30	5%	6%	6%
2026-07-01 to 2026-12-31	6%	7%	7%

Frequently asked questions

Does my ES-003 file get uploaded?

No. The file is read and calculated by JavaScript in your browser tab and is never sent to LandedFees or anyone else. If you ask for exports or reminders, we receive only your email address and a summary: entry counts per route, the estimated total and upcoming deadline dates.

Which Chapter 99 codes count as IEEPA duty?

Fentanyl and border duties under 9903.01.01 to .05, 9903.01.10 to .16 and 9903.01.20 to .24, and reciprocal and country duties under 9903.01.25 to .34, 9903.01.43 to .90 and 9903.02.01 to .91. Other 9903.01 and 9903.02 codes are flagged for review and not counted.

Is interest included in an IEEPA refund?

Yes. CBP says CAPE refunds include interest under 19 U.S.C. 1505, from the date of deposit to the date of liquidation or reliquidation, at the quarterly IRS rate. It is paid inside the refund, not as a separate check.

What interest rate does CBP use?

The IRS overpayment rate published quarterly by CBP. For corporations it was 6% from January 2025 through March 2026, 5% for April to June 2026, and 6% from July through December 2026. Non-corporate importers get one point more. Interest compounds daily.

My entry liquidated more than 80 days ago. Is the refund lost?

Not necessarily. CAPE Phase 1 rejects it, but within 180 days of liquidation you can still file a protective protest. After 180 days CBP refunds only under a Court of International Trade reliquidation order through CAPE Phase 3, and a CIT suit has a 2 year limit. Speak to trade counsel early.

Are Section 122, 232 or 301 duties refunded too?

No, not through the IEEPA process. Those duties rest on other statutes and the Supreme Court ruling did not touch them. The checker lists them so you can see your whole duty bill, but does not add them to the refund.

Can I file CAPE myself?

Yes, if you have ACE Portal access. CBP accepts CAPE Declarations as a CSV upload in the ACE Portal from the importer of record or its broker, with ACH refund details on file.

Is this legal advice?

No. It is an estimate from your own ES-003 data. CBP calculates the actual refund and interest, and eligibility depends on facts the report does not show, such as open protests, drawback claims and reconciliation flags.

Sources

Estimate only, not legal advice. CBP calculates the actual refund and interest at liquidation or reliquidation. Check eligibility (open protests, drawback, reconciliation) and deadlines with your customs broker or trade counsel.