Are You Eligible for a Refund?

To claim an IEEPA tariff refund, you must be the Importer of Record (IOR) for the affected entries. Use this guide to determine your eligibility.

Question 1

Were you listed as the Importer of Record (IOR) on the CBP entry summaries where IEEPA duties were paid?

Yes
You are the IOR. Continue to Question 2.
No
You are likely not eligible unless you have a power of attorney or assignment of refund rights from the IOR. See the note below.
Question 2

Were any of your entries liquidated (finalized by CBP) after February 20, 2026?

Yes
CBP may automatically refund unliquidated or recently-liquidated entries. You may also be able to protest within 180 days. Continue to Question 3.
No — entries liquidated before Feb 20
You can still file a protest for entries liquidated within the last 180 days. For older entries, consult a customs attorney about whether a further review or court action is available.
Question 3

Did your entry summaries include any Chapter 99 IEEPA classification codes (HTS codes starting with 9903.01 or 9903.02)?

Yes — I can see 9903.01.xx or 9903.02.xx codes
You likely have refundable IEEPA duties. Upload your ACE entry summary to calculate your exact refund estimate.
Not sure or No
Upload your data anyway — our engine will scan every HTS code automatically. If no IEEPA codes are found, we will tell you immediately at no cost.
Question 4

Are you enrolled in ACH electronic refunds through ACE?

Yes
You are ready to receive your refund electronically. No check delays.
No — critical
CBP issues IEEPA refunds via ACH only. Without ACH enrollment, you may not receive your refund. Enroll now.

Who is the Importer of Record?

The Importer of Record is the entity listed on the CBP Form 7501 (Entry Summary) as responsible for the entry. This is typically:

  • The US buyer or consignee who purchased the goods
  • A customs broker acting under a continuous bond
  • The foreign seller if they have a US-based IOR arrangement

If your customs broker filed entries on your behalf but you paid the duties (via a binding obligation in your customs bond), you are typically still the party entitled to the refund. Confirm with your broker.

If you are a seller (not buyer) who was unexpectedly listed as IOR, or if you filed as a Non-Resident Importer (NRI), the eligibility analysis is more complex — consult a licensed customs attorney.

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