How did IEEPA tariff refunds become available?

8 steps from 2025 to 2026 · 1 timelines · updated Oct 12, 2026 · version 9

Edited by Ceniy Mei · How chains are made

The answer, in one paragraph

IEEPA tariff refunds became available because the administration imposed import duties under IEEPA, courts concluded that statute did not authorize those tariffs, and the Supreme Court affirmed that conclusion. The trade court then ordered refunds for unliquidated entries, and CBP launched CAPE to process them at scale. By September 15, CBP had certified and transmitted about $122 billion in IEEPA-duty refunds to the Treasury for payment; importers seeking payment need to use the applicable CBP process, and the government has said it will appeal.

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1IEEPA tariffs beginFeb 1, 2025Regulatory
Trump invokes IEEPA for the first tariffs: 10% on China, 25% on Canada and Mexico over fentanyl
Three executive orders signed on February 1, 2025 used the International Emergency Economic Powers Act, a 1977 sanctions statute never before used for tariffs, to impose duties on the three largest U.S. trading partners, citing fentanyl trafficking and migration as a national emergency. The China order took effect February 4; the Canada and Mexico duties were paused for a month and then imposed in March. These trafficking tariffs became one of the two sets of IEEPA duties later struck down.
Federal Register · This national emergency requires decisive and immediate action, and I have decided to impose, consistent with law, ad valorem tariffs on articles that are products of the PRC as set forth in this order.
Why it matters here. The February orders established the IEEPA tariff theory that the April order extended to imports from nearly every country.
IEEPA Tariff Refunds: From the Supreme Court Ruling to the Console Lawsuits
2Worldwide tariffsApr 2, 2025Regulatory
Executive Order 14257: a 10% worldwide tariff and higher reciprocal rates on dozens of countries
On what the White House called Liberation Day, Executive Order 14257 declared a national emergency over the $1.2 trillion goods trade deficit and used IEEPA to impose a 10% duty on imports from nearly every country from April 5, with country-specific rates of up to about 50% for around 60 trading partners from April 9. Rates were then repeatedly modified: the higher rates were suspended for 90 days, China's rate was raised to 125% and later cut, and the pause was extended into August. These are the reciprocal tariffs at the centre of the litigation.
Federal Register · I have declared a national emergency arising from conditions reflected in large and persistent annual U.S. goods trade deficits, which have grown by over 40 percent in the past 5 years alone, reaching $1.2 trillion in…
Why it matters here. By extending IEEPA tariffs worldwide, the April order created the two tariff programs that the trade court next set aside as unlawful.
IEEPA Tariff Refunds: From the Supreme Court Ruling to the Console Lawsuits
3Trade court: unlawfulMay 28, 2025Legal
Court of International Trade rules the IEEPA tariffs unlawful in V.O.S. Selections and the states' case
A three-judge panel granted summary judgment to five small importers led by V.O.S. Selections, represented by the Liberty Justice Center, and to twelve states led by Oregon, holding that IEEPA's power to regulate importation does not confer unbounded tariff authority and that the trafficking tariffs did not deal with the emergencies declared. The court set aside both sets of tariffs and enjoined them nationwide. The Federal Circuit stayed the judgment the next day while the government appealed.
Court of International Trade · The court does not read IEEPA to confer such unbounded authority and sets aside the challenged tariffs imposed thereunder.
Why it matters here. The trade court set aside both sets of IEEPA tariffs, and the next step records the Federal Circuit's affirmance of that statutory holding.
IEEPA Tariff Refunds: From the Supreme Court Ruling to the Console Lawsuits
4Federal Circuit affirmsAug 29, 2025Legal
Federal Circuit, sitting en banc, affirms 7 to 4 that IEEPA does not authorize the tariffs
The full Court of Appeals for the Federal Circuit agreed that IEEPA's grant of authority to regulate imports does not authorize tariffs that are unbounded in scope, amount and duration, while vacating the trade court's nationwide injunction for reconsideration in light of the Supreme Court's CASA decision on universal relief. The court stayed its mandate until October 14 so the government could seek Supreme Court review, and the tariffs stayed in force.
Court of Appeals for the Federal Circuit · Because we agree that IEEPA’s grant of presidential authority to “regulate” imports does not authorize the tariffs imposed by the Executive Orders, we affirm.
Why it matters here. The en banc appellate ruling sustained the core statutory holding and brought the dispute to the Supreme Court.
IEEPA Tariff Refunds: From the Supreme Court Ruling to the Console Lawsuits
5Supreme Court rulesFeb 20, 2026Legal
Supreme Court holds 6 to 3 that IEEPA does not authorize the President to impose tariffs
Chief Justice Roberts wrote for the Court in Learning Resources v. Trump: the taxing power belongs to Congress, and when Congress has delegated tariff authority it has done so explicitly and with limits, so IEEPA's words regulate and importation cannot carry a delegation of unbounded tariff power. The Federal Circuit was affirmed and the D.C. district-court case was sent back to be dismissed for lack of jurisdiction. By then CBP had collected roughly $166 billion in IEEPA duties from about 330,000 importers on 53 million entries, all of it now potentially refundable.
Supreme Court of the United States · Fulfilling that role, we hold that IEEPA does not authorize the President to impose tariffs.
Why it matters here. The Supreme Court made the invalidity of the IEEPA tariffs controlling, triggering disputes over returning duties already paid.
IEEPA Tariff Refunds: From the Supreme Court Ruling to the Console Lawsuits
6Refunds for every importerMar 4, 2026Legal
Trade court orders CBP to refund IEEPA duties to every importer, not just those who sued
Judge Richard Eaton of the Court of International Trade, in a case brought by importer Atmus Filtration, ordered Customs to liquidate unliquidated entries without IEEPA duties and to reliquidate entries whose liquidation was not yet final, and held that the relief reaches all importers because the trade court's exclusive nationwide jurisdiction is not subject to the limits on universal injunctions in Trump v. CASA. The government, which had argued that only the 2,000-plus companies with claims on file should be refunded, was denied a stay and said it would appeal.
Holland & Knight · Most notably, the CIT stated that its Refund Order applies to all importers, not only those that filed lawsuits.
Why it matters here. The broad refund order for unliquidated and not-yet-final entries led CBP to launch CAPE as a bulk process for the first phase of those refunds.
IEEPA Tariff Refunds: From the Supreme Court Ruling to the Console Lawsuits
7CAPE refund toolApr 20, 2026Regulatory
CBP launches CAPE, the bulk refund tool in ACE, for the first phase of IEEPA refunds
Customs and Border Protection opened the Consolidated Administration and Processing of Entries tool inside the Automated Commercial Environment so importers and brokers could file a CSV list of entries and receive consolidated refunds with interest by ACH instead of entry-by-entry claims. Phase 1 covered unliquidated entries and entries within 80 days of liquidation; reconciliation-flagged entries followed on June 29, and finally liquidated entries were left to a later phase. By mid-May more than 126,000 declarations covering 15 million entries had been accepted.
U.S. Customs and Border Protection · On April 20, 2026, U.S. Customs and Border Protection (CBP) launched the Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment (ACE).
Why it matters here. CBP launched CAPE to process large numbers of eligible IEEPA-duty refunds, and the next step records the resulting scale of refunds certified.
IEEPA Tariff Refunds: From the Supreme Court Ruling to the Console Lawsuits

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8$122 billion certifiedSep 15, 2026Report
CBP reports $122 billion in certified IEEPA refunds
CBP reported that CAPE had accepted approximately $134.7 billion in potential and certified refunds for processing. It said approximately $122 billion in duty refunds and interest had been certified and transmitted to the U.S. Treasury for payment.
A.N. Deringer · “approximately $122 billion in duty refunds and interest have already been certified and transmitted to the U.S. Treasury for payment”
Why it matters here. CBP’s certification and transmission of the refunds to Treasury showed that the court-ordered relief had entered payment processing at scale.
IEEPA Tariff Refunds: From the Supreme Court Ruling to the Console Lawsuits

Changes to this chain

Sep 21, 2026Proposal #160 accepted (publish:us-tariff-refund-litigation): replace step 8: [cause] $122 billion certified -> us-tariff-refund-litigation#1442: CBP’s certification and transmission of the refunds to Treasury showed that the court-ordered relief had entered payment processing at scale.; answer: IEEPA tariff refunds became available because the administration imposed import duties under IEEPA, courts concluded that statute did not authorize those tariffs, and the Supreme Court affirmed that conclusion. The trade court then ordered refunds for unliquidated entries, and CBP launched CAPE to process them at scale. By September 15, CBP had certified and transmitted about $122 billion in IEEPA-duty refunds to the Treasury for payment; importers seeking payment need to use the applicable CBP process, and the government has said it will appeal.
Sep 16, 2026Step 8 why edited by the editor: A final step should conclude, not restate
Sep 16, 2026Proposal #49 accepted (verify:v6): why of step 1 -> The February orders established the IEEPA tariff theory that the April order extended to imports from nearly every country.; why of step 2 -> By extending IEEPA tariffs worldwide, the April order created the two tariff programs that the trade court next set aside as unlawful.
Sep 16, 2026Step 8 why edited by the editor: A final step should conclude, not restate
Sep 15, 2026Proposal #19 accepted (verify:v4): why of step 3 -> The trade court set aside both sets of IEEPA tariffs, and the next step records the Federal Circuit's affirmance of that statutory holding.; why of step 8 -> By August 21, CBP had certified approximately $107 billion in IEEPA-duty refunds, about 64 percent of the $166 billion collected.
Sep 14, 2026Step 8 why edited by the editor
Sep 14, 2026Step 8 why edited by the editor: final step concludes rather than restates
Sep 14, 2026Proposal #9 accepted (verify:v1): why of step 6 -> The broad refund order for unliquidated and not-yet-final entries led CBP to launch CAPE as a bulk process for the first phase of those refunds.; why of step 7 -> CBP launched CAPE to process large numbers of eligible IEEPA-duty refunds, and the next step records the resulting scale of refunds certified.; why of step 8 -> By August 21, CBP had certified approximately $107 billion in IEEPA-duty refunds, about 64 percent of the roughly $166 billion collected.
Sep 14, 2026Step labels rewritten by the editor

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