The U.S. Court of International Trade ruled the 2025 and 2026 IEEPA tariffs unlawful in V.O.S. Selections v. United States. CBP is actively cutting refund checks through the new CAPE portal. The 180-day protest window is counting down on every entry, nationwide.
Filing through the CAPE portal is technical and unforgiving. Most U.S. importers don't have an ACE portal set up, and over a third of self-filed claims are being rejected for technical errors. One wrong entry disqualifies the entire claim.
The 180-day CBP protest deadline runs from each entry's liquidation date. Older entries from 2018 to 2024 are aging out continuously. Every week of delay equals lost refund claims.
CBP's CAPE portal is rejecting over a third of self-filed claims. Most importers don't have an ACE portal set up. Setting one up takes 60 to 90 days on its own.
Section 301, Section 232, Section 122 tariffs, and duty drawbacks are also recoverable. Eligible exposure starts in 2018 and runs forward across thousands of HTS codes.
If your U.S. business imported goods from China or any other country and paid duties under any of the major U.S. tariff programs since 2018, you may be eligible for a tariff refund through the CBP CAPE filing process. The recovery covers multiple distinct tariff categories, each with its own legal basis and refund mechanics.
The International Emergency Economic Powers Act (IEEPA) tariffs imposed in 2025 and 2026 are the primary category of recoverable duties in this window. In V.O.S. Selections v. United States, the U.S. Court of International Trade ruled that the IEEPA does not authorize the imposition of these tariffs, making billions in duties paid by U.S. importers eligible for refund. CBP began processing refund claims through the Consolidated Administration and Processing of Entries (CAPE) portal on April 20, 2026, with the first refund checks issued on May 11, 2026. Refunds accrue statutory interest at 6 percent per year.
Section 301 tariffs were imposed on Chinese-origin goods starting in 2018 under the Trade Act of 1974. Lists 1 through 4 cover thousands of HTS codes spanning consumer electronics, machinery, chemicals, textiles, and more. Importers who paid Section 301 duties may be eligible for refunds depending on entry status, exclusion claims, and reconciliation eligibility. The recovery firm handles both standard refund filings and complex exclusion-based recovery work.
Section 232 tariffs cover steel, aluminum, and certain national security related imports. Refund eligibility depends on country of origin, product classification under Chapter 72 and 76 HTS codes, and whether exclusion grants apply to the importer's specific entries. Many importers in construction, manufacturing, and automotive industries paid significant Section 232 duties between 2018 and 2026.
Section 122 of the Trade Expansion Act covers balance-of-payments tariffs, a newer development in the refund landscape. Separately, duty drawback (the recovery of duties on imported goods that are subsequently exported, destroyed, or used in manufacturing) is available under 19 USC 1313. Both categories require specialized filing expertise.
Eligible exposure typically runs from 2018 forward, with the active recovery window governed by CBP's 180-day protest rule (19 CFR Part 174) which begins on each entry's individual liquidation date. This means different entries hit the deadline at different times, and older entries are aging out continuously.
Choose the path that fits your role. Every path connects to the same vetted recovery firm, with end-to-end CAPE filing handled by their licensed customs broker, advanced funding for clients, and white-label tools for brokers.
Free 2-minute eligibility audit. Contingency-based filing means no upfront cost. Advanced funding available so you don't wait 60 to 90 days for the CBP refund check.
The highest-leverage opportunity in this market. Run your entire client book through a white-label portal. Keep your client relationships. Earn meaningful commission on every claim filed.
3PLs, freight forwarders, trucking companies, CPAs, and industry consultants. If your network includes U.S. importers, this is a real revenue line. You don't run filings, the firm does.
If you already filed (with your customs broker or directly), you can sell or advance your claim through a marketplace of 5+ funds bidding on it. Cash in days, not months.
No upfront cost. The recovery firm only gets paid if you do. Most clients see a cash event in days, not months, regardless of where in the United States their business operates.
Two-minute intake on the partner platform. The firm calculates your refund exposure across IEEPA, Section 301, 232, 122, and duty drawback eligibility.
One-on-one calls and intake with shareholders. ACE portal setup if needed. The firm gathers everything required for a clean CAPE filing.
The firm's licensed customs broker submits the CAPE Declaration with all supporting documentation. Direct CBP communication on the firm's end, minimizing rejections.
Wait for CBP refund (60 to 90 days), or take an advance from the funder marketplace and receive payment in days. Your call.
U.S. businesses across nearly every sector paid IEEPA, Section 301, Section 232, and Section 122 tariffs between 2018 and 2026. The industries with the highest recoverable exposure include:
Clothing, shoes, accessories, and textile importers. Heavy Section 301 exposure on Chinese-sourced goods.
Smartphones, computers, peripherals, audio, smart home devices, components. Among the largest Section 301 categories.
Indoor and outdoor furniture, home decor, kitchen and bath. Multiple Section 301 lists apply.
Auto parts, aftermarket components, accessories, electric vehicle imports. Section 232 steel/aluminum content plus Section 301.
Children's toys, games, fitness equipment, outdoor recreation gear. Major Section 301 category with high refund volume.
Steel, aluminum, tools, hardware, fixtures. Direct Section 232 and Section 301 exposure across HTS chapters.
Manufacturing equipment, parts, robotics, industrial tools. Section 301 List 3 and 4 coverage.
Amazon FBA sellers, distributors, importers of record across all consumer goods categories.
Tariff refund recovery is available to importers of record anywhere in the United States, regardless of which port they cleared customs through. The largest concentration of recoverable exposure sits at the top 10 U.S. container ports:
Tariff refund recovery is available to U.S. importers in all 50 states and the District of Columbia, including Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming. Eligibility is determined by your status as an Importer of Record, not by your business location.
Filing through CAPE is free. But it's also technical, time-consuming, and unforgiving of errors. Here's the practical comparison.
| File Yourself | Work With Partner | |
|---|---|---|
| Upfront cost | Free in cash, expensive in time and risk | Contingency fee only, paid from recovery |
| ACE portal setup | You handle it (60 to 90 days) | Handled for you, accelerated path |
| Rejection rate | Over 1/3 of self-filed claims rejected by CBP | Filed by licensed customs broker with CBP relationships |
| Time to cash | 60 to 90 days minimum, longer if rejected | 5 days via advanced funding marketplace |
| Risk if rejected | Days lost from the 180-day protest window | Firm handles re-submission and CBP communication |
| Tariff types covered | You research each (IEEPA, 301, 232, 122, drawback) | All categories assessed in one audit |
Two-minute intake. No upfront cost. No redirect. The recovery firm only gets paid if you do.