IEEPA Tariff Refund Estimator
The U.S. Supreme Court ruled IEEPA tariffs unlawful. An estimated $160-175 billion collected since February 4, 2025 is now refundable. Enter a product to see the IEEPA-specific portion you may be able to recover.
Every layer, shown.
All IEEPA tariffs: fentanyl emergency tariffs (EO 14195) and reciprocal tariffs (EO 14257). These applied to nearly all US imports since February 4, 2025.
Section 301 (China lists and the forced-labor action), Section 232 (steel/aluminum/copper), and MFN base rates are NOT affected by the IEEPA ruling. Those duties are still owed. Section 122, which replaced IEEPA on Feb 24, 2026, expired on Jul 24, 2026 and is not charged on entries today.
CBP processes IEEPA refunds following the Supreme Court ruling. The correct path depends on the status of each entry — work with your customs broker.
Three inputs to a refund estimate.
HS code, country of origin, import value, and the entry's status — open, not yet final, or fully final.
The tool confirms whether the entry can still be claimed; fully liquidated entries are flagged as closed.
A refund estimate on IEEPA duties paid between April 2025 and February 2026, with interest and the filing steps to claim it.
For anyone who overpaid before the ruling.
Estimate what you can recover on entries that paid IEEPA duties before the Supreme Court struck them down in February 2026.
Size a refund claim by SKU under 19 USC 1514/1505(b), with the eligibility check and timeline built in.
Quantify historical duty recovery on specific products before committing to the filing work.
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Frequently Asked Questions
What happened to IEEPA tariffs?
On February 20, 2026, the US Supreme Court ruled that IEEPA (the International Emergency Economic Powers Act) did not authorize the executive branch to impose broad tariff schedules. The ruling struck down all IEEPA tariffs, including the reciprocal tariffs (EO 14257) and the fentanyl surcharges (EO 14195) that had applied to most US imports since February 4, 2025. Importers who paid IEEPA tariffs during the period February 4, 2025 through February 20, 2026 may be eligible for refunds.
How much IEEPA money is refundable?
Estimates range from $160 to $175 billion in total IEEPA tariffs collected during the February 4, 2025 to February 2026 period. Individual refund amounts depend on the products imported, their country of origin (which determined the IEEPA rate, from 10% to 46%+), declared values, and whether the entries have been liquidated. This calculator shows the IEEPA-specific portion for each product.
How are IEEPA refunds processed?
CBP processes IEEPA refunds following the Supreme Court ruling. The exact procedure and timeline depend on the status of each entry. Work with your customs broker to determine the correct path for your entries.
Does the refund include interest?
Yes. Under 19 USC 1505(b), CBP is required to pay interest on refunded duties. The interest rate is set quarterly by the IRS. Interest accrues from the date of deposit to the date of refund. This calculator estimates interest based on the entry date provided.
Are Section 301 and Section 232 tariffs also refundable?
No. The Supreme Court ruling applies ONLY to IEEPA tariffs (fentanyl emergency and reciprocal tariffs). Section 301 tariffs on China, Section 232 tariffs on steel/aluminum/copper, and MFN base rates are authorized under different statutes and remain in full effect. This calculator separates IEEPA duties from other tariff layers.
Need batch analysis for your full import portfolio?
Our API supports batch refund estimation — up to 30 products per request.