Time-Sensitive · Federal Appeal Deadline
June 7, 2026 · 12:00 ET
Refund disbursements at risk if Federal Circuit grants a stay.
--Days
--Hrs
--Min
--Sec
Steel & Aluminum Importers
Master Plan AccountingFrost Law AZ Trade AttorneysContingency-Based
Steel & Aluminum Importer? Recover the IEEPA Layer — Not the 232.
Section 232 (50%) is still in force. But the IEEPA layer SCOTUS struck down is refundable — and on multi-million-dollar steel shipments it adds up fast.
IEEPA refund typically equals ~25-46% of declared value, depending on country of origin.
Top Steel Source Countries · Pre-SCOTUS vs Current
| Country | IEEPA (was) | Current | Refund Eligible? |
|---|---|---|---|
| 🇨🇦Canada | 25% | 10% | Yes (+15%) |
| 🇧🇷Brazil | 25% | 10% | Yes (+15%) |
| 🇲🇽Mexico | 0% | 0% | No change |
| 🇰🇷South Korea | 25% | 10% | Yes (+15%) |
| 🇩🇪Germany | 20% | 10% | Yes (+10%) |
Example Refund Scenario
$2M steel container from Canada → ≈ $525,000
25% IEEPA × $2M + ~5% interest
What Steel Importers Should Know
- Section 232 (50% steel/aluminum) is NOT refundable — only the IEEPA reciprocal layer is
- Importers who paid both 232 and IEEPA can still recover the IEEPA portion through CAPE
- Refund estimates on steel commonly exceed $500K per container shipment
Get Your Steel Refund Estimate
5 short questions. Estimate emailed in 5 minutes.
Step 1 of 5You