Am I Eligible for a Tariff Refund? Check Your Qualification (2026)

Eligibility Checklist

Review these requirements to determine if your business qualifies:

1. You Are (or Were) the Importer of Record

The importer of record is the party responsible for paying duties to CBP. This is typically:

1. The U.S. company that purchased goods from a foreign supplier
2. A licensed customs broker acting as importer on behalf of the owner
3. The owner or purchaser of the goods at the time of importation

If you used a customs broker, the importer of record designation on your entry summaries determines who can claim the refund — not who physically filed the paperwork.

2. You Paid Tariffs Under IEEPA Authority

Your import entries must include tariff lines specifically imposed under the International Emergency Economic Powers Act. These include:

1. Liberation Day reciprocal tariffs (10-50% on goods from most countries, effective April 5, 2025)
2. Fentanyl/trafficking tariffs (25% on Canada, 25% on Mexico, 10-20% on China, effective February 4, 2025)
3. Country-specific IEEPA tariffs (rates up to 145% on Chinese imports)

You can verify which tariff authority applies by checking the HTS (Harmonized Tariff Schedule) codes on your entry summaries in CBP's ACE portal.

3. Your Imports Were After February 4, 2025

The first IEEPA tariffs took effect on February 4, 2025. Only tariffs collected from that date onward are affected by the ruling. Pre-existing tariffs under other authorities are not eligible regardless of the country of origin.

4. You Have Entry Summary Documentation

To file a claim, you need entry summaries showing:

1. The specific tariff lines assessed
2. The amounts paid under IEEPA authority
3. The liquidation status of each entry
4. HTS codes and country of origin

5. Your Entries Are Within Applicable Deadlines

1. Unliquidated entries: Eligible for Post-Summary Correction within 300 days of entry
2. Liquidated entries: Must file CBP protest within 180 days of liquidation
3. CIT lawsuit: 2-year statute of limitations under 28 U.S.C. § 1581(i)

For detailed deadline information, see our how to file guide.

What If You're NOT the Importer of Record?

Refunds go directly to the importer of record — the entity that paid duties to CBP. If you're a downstream business that absorbed higher costs due to tariffs but weren't the importer, your options are different:

Contractual remedies: If your vendor contracts include tariff pass-through clauses or price adjustment provisions, you may be able to negotiate a share of the refund through those agreements.

Private [litigation](https://www.consumershield.com/injuries-accidents/personal-injury/mass-tort): In some cases, businesses that absorbed tariff costs may have breach of contract or unjust enrichment claims against their suppliers if pricing was inflated by tariffs now declared unlawful.

Renegotiation: Use the ruling as leverage to renegotiate pricing with importers who will receive refunds. Many vendor relationships will be affected by this shift.

If you're unsure about your importer of record status, check your commercial invoices and customs documentation, or consult with a trade attorney.

Which Tariffs Qualify for Refunds — and Which Don't

Understanding the distinction between tariff authorities is critical to calculating your refund amount:

IEEPA Tariffs — REFUNDABLE

1. Liberation Day reciprocal — Rate: 10-50%, Countries: Most trading partners, Dates: April 5, 2025+
2. China IEEPA — Rate: Up to 145%, Countries: China, Dates: February 4, 2025+
3. Canada fentanyl — Rate: 25% (10% energy), Countries: Canada, Dates: February 4, 2025+
4. Mexico fentanyl — Rate: 25%, Countries: Mexico, Dates: February 4, 2025+

Section 232 Tariffs — NOT Refundable

1. Steel tariffs — Rate: 50% (25% UK), Products: Steel products
2. Aluminum tariffs — Rate: 50% (25% UK), Products: Aluminum products
3. Auto tariffs — Rate: Varies, Products: Certain vehicles
4. Copper tariffs — Rate: 50%, Products: Copper products

Section 232 tariffs are authorized under the Trade Expansion Act of 1962 and require a Commerce Department investigation — a fundamentally different legal basis from IEEPA.

Section 301 Tariffs — NOT Refundable

Section 301 tariffs on Chinese goods, originally imposed in 2018 during Trump's first term, remain in effect. These are authorized under the Trade Act of 1974 and require USTR fact-finding — again, a different legal authority from IEEPA.

Why the Legal Authority Matters

The Supreme Court's ruling was specific to IEEPA. Chief Justice Roberts wrote that IEEPA "contains no reference to tariffs or duties" and that "no President has read IEEPA to confer such power" until now. Section 232 and 301 tariffs, which go through established investigative processes, were not challenged and remain constitutionally valid.

Industries Most Affected

While any U.S. importer paying IEEPA tariffs may be eligible, certain industries face the largest potential refund pools:

Manufacturing

Manufacturers importing raw materials, components, and machinery from China, Mexico, and Canada. These businesses typically have high entry volumes and paid some of the steepest IEEPA rates. The automotive sector — with companies like Toyota and AGS Company Automotive Solutions already in CIT litigation — faces particularly complex multi-layered tariff calculations.

Retail and E-Commerce

Retailers importing finished consumer goods from global suppliers. Costco's lawsuit highlights how large retailers with massive import volumes stand to recover significant amounts. Small and mid-size online retailers importing from China at 145% rates may have proportionally even larger refund claims relative to their revenue.

Wholesale Distribution

Distributors serving as intermediaries between foreign manufacturers and domestic retailers. These companies are often the importer of record and thus directly eligible for refunds.

Agriculture and Food

Agricultural importers affected by the 25% Canada and Mexico fentanyl tariffs plus Liberation Day rates on products from other countries. Seasonal importing patterns mean many entries from 2025 growing seasons are now eligible.

Electronics and Technology

Companies importing components and finished electronics from China (up to 145% IEEPA rate) and Southeast Asia (10-50% Liberation Day rates). The stacking of IEEPA tariffs on top of pre-existing Section 301 tariffs made China imports particularly expensive.

Consumer Goods

Apparel, footwear, home goods, toys, and general merchandise importers. Learning Resources, Inc. — the named plaintiff in the Supreme Court case — is an educational toy company that imports from China, illustrating how consumer goods companies bear direct impact.

Small Business Eligibility

Small businesses face the same eligibility requirements as large corporations but often have additional challenges:

1. Documentation gaps: Smaller importers may not have maintained detailed records of every entry's tariff classification
2. Complex filing processes: CBP's ACE system requires technical knowledge that many small businesses lack
3. Cost concerns: Legal representation for CIT litigation can be expensive relative to claim size

The Liberty Justice Center — which brought the Learning Resources v. Trump case — is building a Tariff Refund Network specifically to help small businesses. This network provides:

1. A centralized database and information portal
2. Referral network connecting companies with qualified attorneys
3. Aggregated claim filing for efficient multi-company processing

ConsumerShield also matches businesses of all sizes with experienced trade attorneys at no upfront cost. Fill out our contact form to get started with a free case review.

Common Eligibility Misconceptions

"I'm a consumer, not an importer — can I get a refund?"

Individual consumers generally cannot file for tariff refunds. Tariffs are paid by the importer of record at the point of importation, not by the end consumer. If you paid higher prices for imported goods, your relief comes through market price decreases as importers receive refunds and adjust pricing — not through a direct claim.

"I import steel/aluminum — are those tariffs refundable too?"

No. Steel and aluminum tariffs are imposed under Section 232 (national security authority) and were not challenged in the Supreme Court case. They remain at 50% and are not affected by this ruling.

"My entries are from before February 2025 — am I eligible?"

No. The IEEPA tariffs first took effect on February 4, 2025. Any tariffs paid before that date were under different legal authorities and are not affected by this ruling.

"My customs broker filed the entries — do they get the refund?"

No. The refund goes to the importer of record, not the customs broker (unless the broker is also the importer of record). Your broker can assist with the filing process, but the refund is yours.

"I've been importing from a country not on the IEEPA list"

Some countries may have had lower or zero IEEPA tariff rates. Check your specific entry summaries to confirm which tariff authority and rate applied. The baseline Liberation Day tariff of 10% applied to nearly all countries, so even imports from traditionally low-tariff origins may be eligible.

What Documentation Do You Need?

To verify your eligibility and file a claim, gather:

Essential:

1. Entry summaries from CBP's ACE portal
2. HTS codes for each import entry
3. Country of origin records
4. Proof of duties paid (amounts per entry)
5. Liquidation status of each entry

Supporting:

1. Customs broker records and correspondence
2. Commercial invoices and packing lists
3. Vendor contracts (especially tariff-related clauses)
4. Banking records showing duty payments
5. Import licenses and permits

Organization tip: Create a spreadsheet tracking every entry by: entry number, entry date, liquidation date (if applicable), HTS code, IEEPA tariff rate, duties paid, and filing status. This becomes your master refund tracker and will streamline the filing process.