Did you pay IEEPA duties that are now refundable?
The Supreme Court struck down the IEEPA tariff layers in February 2026. If you imported under the fentanyl or reciprocal tariffs during 2025 and early 2026, you may be owed a refund. Size the exposure here in two minutes - then decide whether it is worth pursuing with a broker.
What happened, in one paragraph
On February 20, 2026 the Supreme Court struck down the IEEPA tariff layers in Learning Resources v. Trump. Roughly $165 billion was collected under them. CBP opened refunds through its CAPE system in phases (April 20, June 29 and October 6, 2026), and by the June phase about $104 billion in entries had been accepted for processing. Sector-based duties (Section 232 steel and aluminum, Section 301) were not affected and remain in force. Facts checked as of November 2026.
Estimate your refund exposure
Enter what you paid per IEEPA layer - exact duty amounts if you have them, or the value and rate you paid on.
Fentanyl-related IEEPA duties (China, Mexico, Canada)
Eligible window: paid February 4, 2025 - February 24, 2026.
Reciprocal IEEPA duties
Eligible window: paid April 5, 2025 - February 24, 2026.
Other IEEPA layers (Venezuela, Brazil, Russia)
Eligible window: paid 2025 - February 24, 2026.
What this estimate does not cover
- Section 232 steel and aluminum duties (50%) are unaffected by the ruling and are not refundable through this process.
- Section 301 duties and AD/CVD orders also stand - do not include them above.
- Section 338 tariffs (50% on certain Canadian goods, since August 2026) are a separate regime and not part of IEEPA refunds.
- Interest treatment on refunds is still unsettled - treat any interest as excluded from this estimate.
- This is an estimate for planning, not legal advice and not a filing. Entry-level amounts, liquidation dates and protests are where the real work is.
Want help sizing or assembling a refund claim?
OrigynLX can help you organize entry-level duty data for a recovery review - or refer you to a licensed broker who files protests.
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