Am I eligible for a refund?
Answer two questions to find your refund route. US filings go to CBP (United States). Canadian filings go to CBSA (Canada).
Legal notice: General information only. Not legal advice, customs advice, or professional advice of any kind. USMCARefund.com will not be responsible for any loss, denied claim, missed deadline, penalty, or financial consequence of any kind arising from use of or reliance on this tool. Tariff laws change frequently. Always verify with a licensed customs broker or trade attorney before filing any claim.
A free plain-English guide for any importer of record who paid US IEEPA tariffs — and for Canadian businesses who also have a parallel CBSA drawback claim. Covers the US CAPE portal, the Canadian CBSA drawback process, and USMCA/CUSMA claims.
What is this tool?
USMCARefund.com is a free reference guide for any importer of record who paid US IEEPA tariffs and wants to understand their refund options. The US CAPE portal sections are relevant to importers worldwide. The Canadian CBSA drawback sections are specific to Canadian importers. It covers two separate refund processes that may both apply to Canadian clients:
Following the US Supreme Court decision in Learning Resources, Inc. v. Trump (Feb. 20, 2026), US Customs and Border Protection (CBP) launched the CAPE portal on April 20, 2026 to process refunds of IEEPA tariffs. Eligible importers may recover duties paid between February 4, 2025 and February 24, 2026 — with statutory interest.
Canadian companies that were the US importer of record may also have a parallel duty drawback claim through the Canada Border Services Agency (CBSA) using Form K32 via the CARM portal — separate from and in addition to the US CAPE process.
The tool also covers USMCA/CUSMA post-entry claims, CBP protests, duty drawback, deadline calculators, a plain-English glossary of 28 terms, and a complete document checklist for both processes.
Who is it for?
What does it cover?
⚠ This is a draft version — we need your feedback
This tool is currently in draft form and is being shared with customs brokers and freight forwarders for professional review before public launch. Content is pending verification against primary sources including CBP official guidance, CBSA Memorandum D7-4-3, and current tariff regulations.
We would genuinely value your feedback on the following:
Important notices
Not legal advice. This tool provides general information only. It does not constitute legal advice, customs advice, or professional advice of any kind. Always consult a licensed customs broker or trade attorney before filing any claim.
Not affiliated with any government agency. USMCARefund.com is an independent private tool. It is not affiliated with, endorsed by, or associated with CBP, CBSA, the US government, or the Government of Canada.
Free to use. This tool is free to use for general information purposes. See our Terms of use and Privacy policy for full details including licensing enquiries.
Need immediate liquidity? Some importers choose not to wait for government processing (which may take months to years depending on Phase 1 or Phase 2 status). Third-party claim purchasers — such as Capital Administration Services (CAS) — offer to purchase your IEEPA refund claim for immediate cash at a discount. This is an alternative to waiting; it involves selling your legal right to the refund in exchange for certainty and speed. USMCARefund.com is not affiliated with CAS or any claim purchaser and does not endorse any specific service. Always review terms carefully before selling a claim.
Get a rough estimate of your potential IEEPA tariff refund. This estimator covers Canadian importers of record and US importers of record. For Canadian importers it covers both your potential US CAPE refund and your Canadian CBSA drawback estimate.
Enter the total declared customs value for all entries that paid IEEPA reciprocal tariffs between February 4, 2025 and February 24, 2026.
Interest rate under 19 U.S.C. § 1505(c) — compounded daily from the original entry date.
Used to estimate statutory interest accrued. Interest runs from your original entry date.
How this estimate works
The estimator multiplies your declared customs value by the applicable IEEPA rate for your country, then adds approximate statutory interest at the applicable rate under 19 U.S.C. § 1505(c) for the months you selected. CBP's actual calculation is done per-entry from exact duties paid and exact interest from each entry date — so treat this as a rough ballpark only.
What is NOT included: Section 232 tariffs (steel 50%, aluminum 50%), Section 301 China tariffs, the current 15% Section 122 tariff (imposed Feb 24, 2026 as a replacement for IEEPA — not refundable), USMCA-qualifying entries that paid 0% IEEPA, and de minimis entries. None of those are refundable through CAPE.
Covered IEEPA orders: This estimator covers duties imposed under Executive Orders 14193 (Canada/Mexico fentanyl tariffs), 14194 (China fentanyl tariffs), 14195 (additional Canada/Mexico tariffs), and 14257 (reciprocal tariffs on all countries). All four orders were struck down.
For Canadian importers: If you were the US importer of record, you may also have a separate Canadian CBSA drawback claim. The Canadian estimate shown is subject to the lesser of two duties rule under CUSMA — your actual Canadian refund may be lower.
This estimator provides a rough approximation for general informational purposes only. It is not legal advice, customs advice, financial advice, or a professional assessment of your claim. The estimate may be materially higher or lower than your actual refund for many reasons including: your specific HTS codes and actual duty rates paid, your exact entry dates and interest calculation, USMCA compliance status, entries that are excluded from Phase 1, compliance flags that CBP may identify during validation, and changes in law or CBP processing rules. USMCARefund.com will not be responsible for any loss, financial decision, or action taken in reliance on this estimate. This estimate does not constitute a binding determination of any kind. Always obtain your actual refund amount from your CBP Form 7501 entry summaries and consult a licensed customs broker or trade attorney before filing any claim or making any financial decision based on a potential refund.
On February 20, 2026, the US Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump, 607 U.S. ___ (2026) — consolidated with Trump v. V.O.S. Selections, Inc.. All IEEPA tariffs collected since February 2025 are now subject to refund. CBP launched the CAPE portal on April 20, 2026 to process claims. If your company was the US importer of record and paid IEEPA tariffs between February 4, 2025 and February 24, 2026, you may be owed a refund with interest. Canadian companies should also review the Canadian CBSA filing tab.
Phase 1 covers unliquidated entries and entries liquidated within the past 80 days. The 80-day limit exists because CBP must process and reliquidate entries within its 90-day voluntary reliquidation window under 19 U.S.C. § 1501. Source: CBP official IEEPA Duty Refunds page.
Important — March 27 CIT order expands coverage: On March 27, 2026 Judge Richard K. Eaton of the US Court of International Trade issued an amended order in Atmus Filtration, Inc. v. United States (Court No. 26-01259) — later re-issued in Euro-Notions v. United States — directing CBP to reliquidate all IEEPA entries including finally liquidated entries whose 180-day protest window has expired. This means importers with entries beyond Phase 1 may NOT need to file a protest to preserve their rights — however this order is subject to appeal and Phase 2 has no announced date. The legal mandate exists but the operational timeline is uncertain. See the warning section below and consult a customs attorney promptly.
Entries outside the 80-day window: Excluded from Phase 1. Phase 2 will cover these under the court mandate — but has no announced date. If your entries are outside the window, see the warning below.
Who can file — and who cannot
The filing rules are strict in both the US and Canada. Read this before taking any action. There are no exceptions.
United States — CAPE Declaration filed with CBP (US Customs and Border Protection)
| Role | Can file CAPE Declaration | Can receive refund |
|---|---|---|
| Importer of Record (IOR) — filing directly | Yes — directly through ACE portal | Yes — via ACH to US-dollar bank account |
| Licensed customs broker who originally filed the specific entries | Yes — with written power of attorney from IOR | Refund paid to IOR unless IOR designates otherwise via CBP Form 4811 |
| A different broker, consultant, or agent not the original filer | No — even with a power of attorney | Yes — only if designated as notify party via CBP Form 4811 |
| Trade attorney, accountant, or other advisor | No — unless also the licensed broker who originally filed the entries | No |
Canada — Drawback claim (Form K32) filed with CBSA (Canada Border Services Agency)
| Role | Can file CBSA Form K32 | Can receive refund |
|---|---|---|
| Importer of Record (IOR) — filing directly via CARM portal | Yes — directly through CARM portal | Yes — via CBSA refund to registered account |
| Any licensed Canadian customs broker — not restricted to original filer | Yes — any licensed broker with written authorization, not limited to original filer | Refund directed to IOR |
| Trade consultant or authorized agent with written authorization | Yes — with written authorization from IOR | Refund directed to IOR |
| Trade attorney or accountant | Yes — if authorized in writing by IOR | Refund directed to IOR |
| Multiple eligible claimants | Only one claimant can file — all others must provide written waivers first | Only the filing claimant |
Can I file directly without a broker?
What is and is not covered
What if my entries are outside the 80-day Phase 1 window?
If your entries were liquidated more than 80 days ago they are excluded from CAPE Phase 1. This affects approximately 37% of all IEEPA-affected entries. Phase 2 will cover these — but has no announced date.
Sources: CBP official IEEPA Duty Refunds page | 19 U.S.C. § 1514 — CBP protest authority | 19 U.S.C. § 1501 — voluntary reliquidation (basis for 80-day rule)
⚠ Critical warnings before you file — read this first
US CAPE filing steps — click to expand
Documents needed for US CAPE filing
Legal notice: Information based on the Supreme Court's decision in Learning Resources, Inc. v. Trump, 607 U.S. ___ (Feb. 20, 2026) and official CBP guidance as of April 30, 2026. CAPE rules are evolving rapidly — always verify current rules with CBP's official CAPE page or a licensed customs broker before filing. This is general information only, not legal advice. USMCARefund.com will not be responsible for any loss, denied claim, missed deadline, penalty, fine, or financial consequence of any kind arising from use of or reliance on this information.
Following the Supreme Court's decision in Learning Resources, Inc. v. Trump, 607 U.S. ___ (Feb. 20, 2026), Canadian companies that paid US IEEPA tariffs may have a parallel refund claim on the Canadian side through CBSA's duty drawback program — separate from the US CAPE process. Both processes may apply to your situation.
The US CAPE portal recovers duties paid to US CBP (US Customs and Border Protection). The Canadian CBSA drawback process recovers duties on the Canadian side. They are independent — filing one does not replace the other. Canadian companies that were the importer of record should review both.
For a full comparison of who can and cannot file in both countries — including the critical difference between US and Canadian filing rules — see the CAPE tab — Who can file section.
Eligibility — you must meet ALL of these
CUSMA rules of origin — which criterion applies to your goods?
The lesser of two duties rule — critical for Canadian claimants
CUSMA imposes a "lesser of two duties" limitation on drawback claims for goods exported between CUSMA countries. Your refund is limited to whichever is smaller:
Convert US duty amounts to Canadian dollars before comparing. See CBSA Memorandum D7-4-3 Appendix A for calculation examples.
Exception: If your goods are of CUSMA, US, or Mexico origin (not third-country goods), the lesser of two duties limitation does NOT apply and full relief may be available.
Complete document checklist — compile before filing
Part A — Proof of US tariff payment
Part B — Proof of CUSMA origin
Part C — Canadian import documentation
Part D — Commercial documentation
Part E — Drawback claim forms
Part F — Vehicles only (if applicable)
Canadian CBSA filing steps — click to expand
Key deadlines — Canadian side
Key Canadian resources
Legal notice: Information based on publicly available CBSA guidance and CUSMA provisions as of April 30, 2026. Rules are changing rapidly — always verify with CBSA or a licensed Canadian customs broker before filing. This is general information only, not legal advice. USMCARefund.com will not be responsible for any loss, denied claim, missed deadline, penalty, fine, or financial consequence of any kind arising from use of or reliance on this information.
Enter your key date to see how long you have left to file. US deadlines are set by CBP. Canadian deadlines are set by CBSA.
Deadline calculations are estimates based on general rules only. Actual deadlines depend on the specific facts of your entry, CBP or CBSA processing dates, and applicable exceptions. USMCARefund.com will not be responsible for any loss, missed deadline, or forfeited refund arising from reliance on these calculations. Confirm your actual deadline directly with CBP, CBSA, or a licensed customs broker before acting.
Legal notice: Deadline calculations are estimates only and may not reflect your specific entry dates, CBP or CBSA processing timelines, or applicable exceptions. Missing a filing deadline may permanently and irrevocably forfeit your right to a refund. USMCARefund.com will not be responsible for any loss, missed deadline, or forfeited refund of any kind. Always confirm your deadline with CBP, CBSA, or a licensed customs broker before acting.
Check approximate CUSMA/USMCA tariff treatment and refund likelihood for your product category. Tariffs are collected by CBP on the US side and CBSA on the Canadian side.
Tariff rates and rules shown are approximate and for general guidance only. Actual rates depend on the specific HTS code, country of origin, current trade policy, and applicable agreements. Rates and rules change frequently and without notice. USMCARefund.com will not be responsible for any loss or financial consequence arising from reliance on this information. Always verify with the official USITC HTS database and a licensed customs broker.
Legal notice: Rates and rules are approximate estimates for general guidance only. USMCARefund.com will not be responsible for any loss or financial consequence arising from reliance on this information. Verify with the USITC HTS database and a licensed customs broker before making any business or filing decisions.
For IEEPA refunds use the CAPE tab (US) and Canadian CBSA tab (Canada). These steps cover standard USMCA post-entry claims, drawback, and CBP protests.
The steps below are general guidance only and do not constitute legal advice, customs advice, or professional advice of any kind. Filing requirements vary by situation. Errors in filing can result in denial of your claim, penalties, or forfeiture of your right to a refund. USMCARefund.com will not be responsible for any loss, denied claim, missed deadline, penalty, or financial consequence of any kind arising from use of or reliance on this information. Always engage a licensed customs broker or trade attorney before filing.
Documents typically needed
Submit your question below and we will respond by email within 1 to 2 business days. Please provide as much detail as possible about your situation.
Describe your situation — what you imported, the dates, whether you were the importer of record, the country of origin, and what happened. We will point you in the right direction.
The more detail you provide, the more useful our response will be. If relevant, include:
Legal notice: Responses to submitted questions are general information only. They do not constitute legal advice, customs advice, or professional advice of any kind. No attorney-client, solicitor-client, broker-client, or other professional relationship is created by submitting a question or receiving a response. USMCARefund.com will not be responsible for any loss, denied claim, missed deadline, penalty, fine, or financial consequence of any kind arising from use of or reliance on any response provided. Always consult a licensed customs broker or trade attorney before filing any claim.
Key terms used in US-Canada tariff refund claims — explained in plain language. US filings involve CBP (US Customs and Border Protection). Canadian filings involve CBSA (Canada Border Services Agency). Click any term to expand the definition.
Legal notice: Definitions are plain-language summaries for general information only. They do not constitute legal definitions, legal advice, or professional advice of any kind. USMCARefund.com will not be responsible for any loss or financial consequence arising from reliance on these definitions. For precise legal definitions consult the applicable statute, CBP regulations, CBSA regulations, or a licensed customs broker or trade attorney.
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Tariff law, trade policy, IEEPA regulations, CAPE rules, CBSA drawback rules, and customs regulations are changing rapidly in 2026. Information on this website may not reflect the most current rules, rates, deadlines, or procedures. USMCARefund.com makes no representation that information on this website is current, complete, or accurate.
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