What’s your Tariff Refund Score?
The Supreme Court struck down the 2025 IEEPA tariffs and a $166B refund pool is open. Answer a few smart questions and get your personalized refund opportunity — in about 2 minutes.
- A live Refund Score (0–100) that climbs as you answer
- Expert-level feedback on your eligibility and risks
- An illustrative refund range + a clear filing roadmap
Free · No login · ~2 minutes · Instant score
🔒 Built with guidance from licensed trade professionals · Filing handled by licensed brokers & trade attorneys
Illustrative analysis only — not legal, tax, or customs advice. Eligibility and amounts are determined by CBP; filing is handled by licensed professionals.
8.3M entries already paid · $166B refund pool open · Phase 1 closes when 80-day windows expire
The Government Owes US Importers $166 Billion.Are You Owed Some of It?
Supreme Court ruled IEEPA tariffs unconstitutional. CBP is paying refunds now — 8.3 million entries already cleared. Find out what you’re owed in 60 seconds.
Free consultation for refunds over $100K · Licensed broker and trade attorney partners · Contingency-based — pay only on recovery
Per-Entry Refund Analysis · Free + Phone Consultation Included
Get a Per-Entry Refund Breakdown in 5 Minutes
Enter each of your IEEPA-paid entries — country, value, quarter — and get a refund estimate calculated entry by entry. A licensed customs professional from Master Plan Bookkeeping follows up by phone within one business day.
What you get
- Per-entry refund calculation (not a range) emailed in 5 minutes
- Direct call from Matt Nelson's team at Master Plan Bookkeeping
- Free 15-minute consultation on your specific case
- Eligibility check against Phase 1 80-day window per entry
- Filing handled on contingency by Frost Law AZ — pay only on recovery
Matt Nelson
Founder, Master Plan Bookkeeping
Licensed Customs Pros
Matt’s team partners with Frost Law AZ trade attorneys to handle CAPE filings end-to-end — data prep, ACE submission, and tracking through payment. Attorneys work on contingency.
Free analysis · Phone consultation included · Contingency-based filing · Typical refund cases run $50K–$5M
Just want a quick range first? Use the 60-second calculator below.
Quick Range Estimate · 60 Seconds · No Phone Required
Not ready to enter every entry? Get a rough range instead.
For a precise per-entry breakdown with a Master Plan consultation, use the per-entry analysis above.
Get a Range Estimate
Free. Emailed in 5 minutes.
Where did you import from?
Pick the country — we’ll calculate your refund rate.
For Larger Refunds
Refund Over $100,000? You Need a Different Conversation.
The Problem
Why DIY Filing Fails at Scale
- 31% of CAPE declarations are getting rejected at validation
- Manual review can extend timelines 6+ months
- HTS code mismatches kill entire batches of entries
- Knowing-error filings expose you to False Claims Act risk
- Most customs brokers aren't equipped for IEEPA-specific filing complexity
- For refunds over $250K, error costs exceed professional filing costs
The Solution
What Our Network Does
- Pre-filing audit of every entry before submission
- Reconcile your records against CBP entry summaries
- Generate clean CAPE Declaration CSV through ACE
- Track filing through liquidation/reliquidation
- Coordinate ACH payment with your accounting team
- Provide attorney representation if filing complications arise
Free 15-Minute Consultation. No Commitment. Paid Only on Recovery.
Schedule My Free Consultation →For refunds estimated over $100K. Our network includes licensed customs broker and trade attorney partners. We respond within 4 business hours during business days.
What’s Happening This Week
Real-time updates from CBP, the courts, and the trade-law community.
May 22, 2026
8.3 Million Entries Now Paid
CBP confirms 8,338,081 entries have been liquidated without IEEPA duties. Real refunds, real bank accounts. The system works for clean filings.
Read the update →May 16, 2026
Trump-Xi Deal Doesn't Change Your 2025 Refund
Beijing summit reduced future tariffs but the ~$58B in IEEPA duties paid on 2025 Chinese imports may still be recoverable. Time to check.
Read the update →May 13, 2026
Section 122 Pattern Repeating IEEPA
Federal Circuit paused the Section 122 ruling. The exact same legal sequence that led to $166B in IEEPA refunds. Position now.
Read the update →Importers in These Industries Are Recovering Refunds
SCOTUS Strikes Down IEEPA Tariffs — Trump Signs 10% Replacement Same Day
The Court ruled 6-3 in V.O.S. Selections Inc. v. United States that IEEPA does not authorize tariffs. Chief Justice Roberts wrote the majority opinion. Justices Kavanaugh, Thomas, and Alito dissented. All IEEPA reciprocal tariffs on 80+ countries are invalidated.
Trump signed a 10% flat tariff on ALL countries the same evening under Section 122 of the Trade Act of 1974. Effective February 24, 2026. Section 122 has a 150-day time limit — expires approximately July 24, 2026 unless Congress extends. Treasury Secretary Bessent publicly signaled the rate could rise to 15% (the statutory maximum); no formal proclamation has followed, but sources indicate it may still be raised before the sunset. The administration is also pursuing Section 301 investigations for more permanent tariffs.
- • Section 232: Steel 50%, Aluminum 50% (UK: 25%)
- • Section 232: Autos 25%, Copper 50%
- • Section 232: Semiconductors 25%, Lumber 10%
- • Section 301 on China: 25-100%
- • 24 states challenging Section 122 in CIT (filed March 5)
Refund portal (CAPE) launched April 20, 2026. Phase 1 now accepting claims from importers with unliquidated entries or entries within 80 days of liquidation. 60-90 day processing time. How to file →
Latest Tariff Developments
CBP confirms 8,338,081 entries have been liquidated/reliquidated without IEEPA duties — real refunds, real bank accounts. 126,237 CAPE declarations submitted, 86,874 (69%) passed validations, 15,123,221 entries accepted for IEEPA duty removal. The system works for clean filings.
Trump-Xi Beijing summit framework finalized. US fentanyl tariff cut from 20% to 10%. 24% reciprocal tariff suspended through November 10, 2026. China commits to 200 Boeing aircraft, US oil purchases, soybean restoration. Average US tariff on Chinese goods now 47.5%.
Trump and Xi meet in Beijing for second day of negotiations. Hormuz commitment included in joint readout. Section 301 tariff exclusions extended through November 10, 2026.
Federal Circuit administrative stay grants government's request to pause Section 122 ruling. Pattern mirrors IEEPA litigation timeline that resulted in $166B refunds in 2026. Government's brief admits "thousands of importers" would sue if ruling stood — signaling expected loss on merits.
Trump traveling to China for direct trade negotiations with Xi Jinping. Outcome will affect future tariff levels but does not impact $58B in already-refundable 2025 IEEPA tariffs on Chinese imports.
Closed-door court status conference on IEEPA refund progress. CBP filing second progress report. First refunds confirmed paid May 11. Section 122 ruled unlawful five days earlier — combined refund pool now exceeds $200 billion.
Government appeals Section 122 ruling to Federal Circuit less than 24 hours after the CIT decision. Section 122 tariffs remain in effect for all importers except the three plaintiffs (Burlap & Barrel, Basic Fun!, State of Washington).
US Court of International Trade rules Section 122 tariffs unlawful (2-1 decision, Chief Judge Mark Barnett). Permanent injunction limited to plaintiffs Burlap & Barrel, Basic Fun!, and State of Washington. Second Trump tariff scheme struck down in 90 days.
Brent crude $101/barrel. US-Iran fire exchange in Strait of Hormuz Thursday. Operation Freedom paused. War-driven import surcharges add 3-6% to landed costs while $166B in IEEPA refunds remain unclaimed.
2 days until first IEEPA refunds hit bank accounts. Court status report due May 12 will reveal updated acceptance/rejection rates and Phase 2 timeline. June 7 government appeal deadline is 29 days away.
3 days until first IEEPA refunds hit bank accounts on May 11-12. Most CAPE submissions still stuck or rejected. The June 7 government appeal deadline is closing in — refunds paid before any Federal Circuit stay are unlikely to be clawed back.
Trump's Project Freedom begins. US Navy escorts merchant vessels through Strait of Hormuz. Iran fires missiles and drones. Oil tops $110/barrel. Gas at $4.46/gallon. Two US merchant vessels successfully transit under escort.
Sidley Austin and Baker Tilly publish full breakdown of CBP's April 28 court filing. Most submitted claims remain stuck or rejected. Speed without accuracy now confirmed as the wrong filing strategy.
CBP files court progress report. 75,306 CAPE declarations filed. 47,315 properly accepted (62%). Only 3% of entries have entered refund stage. First payments expected approximately May 11. Next progress report ordered for May 12.
CBP confirms 15% rejection rate on CAPE Declarations filed since April 20 launch. Approximately 1 in 6 claims rejected. Most common causes: data mismatches, ineligible entries, and missing ACH enrollment.
Baker Tilly confirms early CAPE submissions processing. Non-resident importers (NRIs) flagged as facing payment barriers even on approved claims due to ACH-only disbursement. CBP publishes complete error code table.
Fortune reports CAPE portal errors can lead to "permanent loss of refund rights" if importers miss the 80-day window while troubleshooting. Recently liquidated entries face the most aging-out risk.
CIT closed settlement conference with Judge Eaton on IEEPA refund progress. CBP files Phase 1 progress report. Lead case Euro-Notions Florida v. CBP positioned as procedural vehicle for Phase 2 timeline and expanded eligibility.
Trade law firms (including Snell & Wilmer) issue warnings on False Claims Act exposure for CAPE filers with valuation issues, HTS misclassification, or post-entry modifications. CBP confirms IEEPA refunds available to offset other duties owed.
CBP confirms fewer than 10% of 330,000 eligible importers had completed ACH enrollment as of early March. New ACE account applications confirmed to take up to 30 days. Importers who wait risk missing Phase 1 window.
Legal analysts confirm government expected to appeal IEEPA refund order to Federal Circuit by ~June 7 deadline. Portal congestion confirmed by Baker Tilly. ACH setup flagged as commonly missed prerequisite — CBP has issued no paper checks since Feb 6.
CBP investigating CAPE portal errors. Queue segmentation confirmed — clean submissions processing faster than entries with data discrepancies. "Unable to calculate duty" identified as the most common rejection message.
Trump tells CNBC he will "remember" companies that don't file for tariff refunds, calls it "brilliant" if companies choose not to apply. Apple and Amazon had not yet filed as of Tuesday.
CBP hosts first live CAPE support webinar (1pm ET). Refund claims actively processing. REV-615 CAPE Refunds Trade Report available in ACE Portal for tracking status.
CAPE portal goes live at 8am EST. Phase 1 accepts declarations for unliquidated entries and entries within 80 days of liquidation. 56,497 importers registered for $127B in refunds including interest.
Public comment period closes for both Section 301 investigations (excess manufacturing capacity in 16 economies and forced labor in 60+ economies). USTR targeting accelerated findings before July 24.
Strait of Hormuz reopens. Oil drops to $83/barrel. Commercial shipping traffic begins resuming through the strait; rerouting around Cape of Good Hope eases.
Trump announces US naval blockade of Strait of Hormuz after Islamabad peace talks fail. Blockade declared 'fully implemented' April 15. Reopened April 17.
EU Parliament trade committee advances US trade deal ratification. Full plenary vote expected late March or April. Framework sets 15% tariff on EU exports.
USTR launches new Section 301 investigations targeting China, EU, and others for 'structural excess capacity.' Must complete by July 20 to impose tariffs under this authority.
24 states file challenge to Section 122 tariffs in the U.S. Court of International Trade, arguing the tariffs are not applied 'consistently' as required by statute.
Treasury Secretary Bessent announces Section 122 tariffs will increase to 15% (the statutory maximum). No formal proclamation issued yet.
Trump signs 10% global tariff under Section 122 of Trade Act of 1974. Effective Feb 24. 150-day limit — expires ~July 24 without Congressional extension.
Supreme Court rules 6-3 — IEEPA does not authorize tariffs. All reciprocal tariffs imposed since April 2025 invalidated. Section 232 and Section 301 remain.
India's additional 25% Russian oil tariff terminated.
Section 232 tariff on semiconductors confirmed and implemented.
Greenland tariffs on 8 European nations canceled — rates unchanged.
Adjusted reciprocal tariff rates took effect for 80+ countries under IEEPA authority. STRUCK DOWN by SCOTUS Feb 20, 2026.
Latest Guides
In-depth articles on tariff calculations, trade rules, and sourcing strategies.
US Tariffs on Clothing & Textile Imports (2026 Rates by Country)
Clothing now enters at a flat 10% Section 122 rate (Mexico 0% USMCA; China +Section 301). The old 37–49% IEEPA rates are now refundable. Full country comparison.
India Tariff Changes February 2026: New 18% Rate Explained
India's reciprocal rate reduced from 25% to 18% under an interim trade agreement. Russian oil tariff terminated. Full breakdown of what changed.
Section 301 vs Section 232 Tariffs: The Difference Every Importer Needs to Know
Section 301 and Section 232 are the two most consequential US tariff regimes still in force after the Supreme Court struck down IEEPA. They look similar from the outside but operate on completely different legal authorities, target different goods, and stack differently. Here's the side-by-side.
Calculating current duties (not refunds)?
Use the full calculator for Section 122, Section 301, Section 232, and trade agreement preferences.
Quick Duty Estimate
How Section 122 + 232 + 301 stack on your product
Every US import pays multiple tariffs at once. See the real combined rate for your country and HTS chapter — not just the headline number.
- MFN base0–3%
- Section 122+10%
- Section 232 (steel)+50%
- Section 301 (China)+25%
- MFN base3.4%
- Section 122+10%
- Section 301 (China)+25%
- MFN base10–32%
- Section 122+10%
- Section 232n/a
- Section 301n/a
Quick Links
Most-searched tariff combinations and tools.
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Tariff Rates by Country
Current US import tariff rates for major trading partners.
Tariff Rates by Product
Browse duty rates by product category across all trading partners.
How It Works
Select Country & Product
Choose the country of origin and product category for your import.
Enter Value
Input the declared customs value of your shipment in USD.
Get Results
See the breakdown of applicable tariffs, surcharges, and estimated total duty.
Understanding US Import Tariffs in 2026
US import tariffs are duties on goods entering the country. Rates are set by the Harmonized Tariff Schedule (HTS). They depend on product classification, country of origin, and trade programs.
Reciprocal Tariffs (2025)
In April 2025, the US imposed reciprocal tariffs under IEEPA authority. Rates ranged from 10% to 46% on top of existing MFN rates. The Supreme Court struck these down in February 2026. See all country rates.
Section 301 Tariffs (China)
Additional duties of 7.5% to 100% apply to imports from China. These cover thousands of product categories. Chinese EVs face 100%. Solar panels face 50% and EV batteries 25%.
Section 232 Tariffs
Steel and aluminum face 50% tariffs from most countries. This doubled from 25% in June 2025. The UK pays 25% under the Economic Prosperity Deal.
Section 122 Expiration
The 10% Section 122 tariff expires around July 24, 2026. Congress may extend it, replace it, or let it lapse. Read our Section 122 guide for the latest analysis.
Don’t Let This Window Close.
Phase 1 covers ~82% of IEEPA entries — and the 80-day window is running.
8.3 million entries have already been paid.
The importers who file clean, get paid. The ones who wait, lose their window.
Don’t be the second group.
Or calculate your refund first (60 seconds) →
Licensed broker and trade attorney partners · Contingency-based