How much could your
business recover?
The Supreme Court struck down $133.5 billion in IEEPA tariffs. Estimate your potential refund below.
This calculator provides rough estimates for educational purposes only and does not constitute legal advice. Actual refund amounts require entry-level tariff analysis by a qualified trade attorney. IEEPA tariff rates varied by country, product, and time period. Section 232 (steel/aluminum at 50%) and Section 301 (China trade practices) tariffs remain in effect. Estimates assume consistent import volume throughout the selected period.
How the IEEPA Tariff Calculator Works
This tariff refund estimator calculates your potential recovery based on the Supreme Court's February 20, 2026 ruling in Learning Resources, Inc. v. Trump, which struck down all tariffs imposed under the International Emergency Economic Powers Act (IEEPA). The calculator multiplies your annual import value by the applicable IEEPA tariff rate for your country of origin, then adjusts for the number of months you paid these tariffs.
IEEPA Tariff Rates by Country
IEEPA tariff rates varied significantly by country. China faced the highest rates at up to 145% (combining 125% Liberation Day tariffs with 20% fentanyl tariffs). Canada and Mexico faced 25% fentanyl/trafficking tariffs. Most other countries faced 10–50% under the Liberation Day reciprocal tariffs announced April 2, 2025.
All IEEPA tariffs — reciprocal, fentanyl, and country-specific — were declared unlawful by the Supreme Court in a 6-3 ruling. Chief Justice Roberts wrote that IEEPA "contains no reference to tariffs or duties" and the President's claimed authority could not be supported by the statute's text.
Tariff Exemptions: What's Not Included in Your Estimate
This calculator estimates IEEPA tariff refunds only. Section 232 tariffs on steel and aluminum (currently 50%) and Section 301 tariffs on Chinese goods from 2018 remain in effect and were not challenged in the Supreme Court case. If your imports are subject to multiple tariff layers, your actual refundable amount covers only the IEEPA portion. A trade attorney can separate these layers for an accurate calculation.
$133.5 Billion: The Scale of IEEPA Tariff Rebates
CBP reported $133.5 billion in IEEPA tariff collections through December 2025. The Penn Wharton Budget Model estimates total refund liability at up to $175 billion including 2026 collections. These tariffs affected approximately 301,000 U.S. importers across 34 million import entries — making this potentially the largest government refund event in U.S. history.
Tariff Relief Deadlines: Critical Filing Windows
Importers have 180 days from the liquidation date to file a CBP protest. The earliest IEEPA entries from February 2025 began liquidating in December 2025, meaning some protest windows are already running. For unliquidated entries, post-summary corrections must be filed within 300 days of entry. Court of International Trade lawsuits have a 2-year statute of limitations under 28 U.S.C. § 1581(i).
Three Pathways to Recover Your Tariff Rebate
There are three ways to file for IEEPA tariff refunds: Post-Summary Correction (PSC) for unliquidated entries through CBP's ACE portal, CBP Form 19 protest for liquidated entries within 180 days, and a Court of International Trade lawsuit for comprehensive protection with a 2-year statute of limitations. Over 2,000 companies — including Costco, Toyota, and Revlon — have already filed protective CIT lawsuits.