Last Updated: April 24, 2026 | Originally Published: April 26, 2026
If you imported a vehicle or other goods between March 22, 2025 and February 24, 2026, there’s a real possibility you’re owed money back from the federal government. The Supreme Court struck down the reciprocal tariffs imposed under IEEPA (the International Emergency Economic Powers Act), and Phase 1 refunds are now live as of April 20, 2026.
This isn’t a complicated legal situation to follow — but filing for a refund does require paperwork, timing, and someone who knows how CBP processes work. Here’s what you need to know.
What Happened: The IEEPA Tariffs
Starting in early 2025, the administration imposed a sweeping set of “reciprocal tariffs” on imports from dozens of countries under authority granted by IEEPA. These tariffs were stacked on top of existing Section 301 and Section 232 duties in some cases. For vehicle imports specifically, many shipments were hit with tariffs ranging from 10% to over 25% depending on country of origin.
Importers, freight forwarders, and customs brokers filed challenges almost immediately. In April 2026, the Supreme Court ruled the tariff structure exceeded executive authority under IEEPA and vacated the reciprocal tariff orders.
The result: duties paid under those orders should not have been collected. CBP launched the CAPE tool (Consolidated Administration and Processing of Entries) in the ACE Portal on April 20, 2026 to process refunds electronically.
Phase 1: Which Entries Qualify
Phase 1 refunds cover entries filed between March 22, 2025 and February 24, 2026. This window corresponds to the period after the original IEEPA tariff orders took effect and before the first court-ordered suspension.
To qualify, your entry must:
- Have been subject to IEEPA reciprocal tariffs (not Section 301 or Section 232 alone)
- Have been formally entered at a US port of entry (informal entries under $800 were generally exempt from these duties)
- Have been liquidated — meaning CBP officially closed out the entry with a duty determination
Unliquidated entries (where CBP hasn’t finalized the duty assessment yet) are being handled separately. If your entry is still open, your customs broker should flag it now rather than waiting for liquidation.
How the CAPE Refund Process Works
CBP created a new electronic pathway specifically for IEEPA refunds — the CAPE tool. This is not a traditional protest. It is a streamlined process that consolidates refund claims rather than processing them entry by entry.
Here is how it works:
- Your customs broker (or you, if you have an ACE Portal account) submits a CAPE Declaration in the ACE Portal
- CBP removes the IEEPA HTS number from your entry and recalculates duties without the IEEPA component
- CBP reviews the updated entry and liquidates or reliquidates
- Refunds are consolidated by importer and liquidation date, then paid via ACH
What you need before filing:
- An ACE Secure Data Portal account (your broker likely already has one)
- Bank account information enrolled for ACH refunds in the ACE Portal
- Entry data showing which entries had IEEPA tariff components
- Power of Attorney if your broker is filing on your behalf
- Privately imported vehicles from countries subject to the reciprocal tariffs (Japan, UK, Germany, South Korea, Australia are examples of countries that were affected)
- Commercial vehicle imports for dealerships or fleet buyers
- Parts and components imported for repair or resale during the qualifying window
Phase 1 scope: Currently covers certain unliquidated entries and entries within 80 days of liquidation. Later CAPE phases will handle more complicated scenarios.
Questions to CBP: Technical questions go to IEEPARefunds@cbp.dhs.gov. General questions to traderelations@cbp.dhs.gov.
What Vehicles Qualify
The tariff refunds apply broadly to imported goods — not just vehicles. But for TGAL customers, the most common qualifying situations are:
JDM vehicles — Japanese domestic market cars imported under the 25-year exemption — are a good example. If you cleared a JDM vehicle between March 22, 2025 and February 24, 2026, and paid a reciprocal tariff on it, that duty may be refundable.
Timeline: When Will You See the Money?
Because CAPE consolidates refunds rather than processing entry by entry, it should be faster than the traditional protest route. CBP will batch refunds by importer and liquidation date.
Phase 2 and beyond will add functionality for more complicated scenarios — entries outside the 80-day liquidation window, entries with classification disputes, etc. CBP says they will continue issuing updates via CSMS.
If your entries fall outside Phase 1 scope, talk to your broker about whether a traditional protest is appropriate in the meantime.
How to Get Started
If you think you have qualifying entries, start by gathering your entry numbers from your customs broker or TGAL. Each entry number ties to a specific shipment and duty payment, and that’s where the refund claim begins.
If you used TGAL and AWIS for your import, we have your documentation on file. Our team can pull the records, identify qualifying entries, and work with you on filing the protest.
—
Think you have a qualifying import? Call us.
📞 (817) 354-8313
Or reach out directly to our customs team at tgal.us/free-international-shipping-quotes/ and mention IEEPA refund in the notes. We’ll check your entries and tell you what we’re looking at.
Time limits apply. Phase 1 covers entries within 80 days of liquidation. If your entries liquidated months ago, you may need to wait for a later CAPE phase or explore a traditional protest. Either way, talk to us now — the sooner we pull your records, the more options you have.
Aldo Flores
Founder & CEO, Trans Global Auto Logistics
Licensed NVOCC • FMC Regulated • 30+ Years in International Vehicle Logistics
Aldo Flores is the CEO of Trans Global Auto Logistics, a licensed NVOCC and FMC-regulated freight forwarder based in Arlington, Texas. With 23 years at TGAL and a lifetime in the family business, Aldo has overseen the shipping of more than 100,000 vehicles worldwide — from military PCS moves and classic cars to commercial fleet exports and boat shipments. TGAL was founded by his mother over 25 years ago, and under Aldo's leadership it has grown into one of the most trusted names in overseas vehicle transport.
