Tariff Refund Amounts: How Much Could Your Business Recover? (2026)

Refund Amounts by Tariff Type

Not all tariff rates were equal. Your refund amount depends on which IEEPA tariffs your business paid:

1. Liberation Day reciprocal (most countries) — Rate: 10-50%, Effective Dates: April 5, 2025+, Refundable?: Yes
2. China IEEPA tariffs — Rate: Up to 145%, Effective Dates: February 4, 2025+, Refundable?: Yes
3. Canada fentanyl tariffs — Rate: 25% (10% energy), Effective Dates: February 4, 2025+, Refundable?: Yes
4. Mexico fentanyl tariffs — Rate: 25%, Effective Dates: February 4, 2025+, Refundable?: Yes
5. Steel & aluminum (Section 232) — Rate: 50%, Effective Dates: Pre-2025, Refundable?: No — still in effect
6. China trade practice (Section 301) — Rate: Varies, Effective Dates: 2018+, Refundable?: No — still in effect

The critical distinction: only tariffs imposed under IEEPA authority are refundable. Section 232 tariffs on steel and aluminum (currently at 50%) and Section 301 tariffs on Chinese goods remain in effect and were not challenged in the Supreme Court case.

Tariff Stacking: Why Amounts Get Complex

Many imports were subject to multiple tariff layers simultaneously. A single shipment from China could have been hit with:

• IEEPA tariff (up to 145%) — now refundable
• Section 301 tariff (varies) — still owed
• Standard MFN duty — still owed

This stacking means your refund won't equal the total duties you paid. It requires careful analysis of each entry to identify which portion was collected under IEEPA. A trade attorney can separate these layers and calculate the exact refundable amount.

Factors That Affect Your Refund Amount

Several variables determine your individual refund:

Import Volume and Frequency

Businesses that imported consistently from affected countries throughout 2025 will have the largest refund claims. A company that imported $10 million in Chinese goods at the 145% IEEPA rate paid $14.5 million in IEEPA tariffs alone — all of which is now potentially refundable.

Product Classification (HTS Codes)

Your Harmonized Tariff Schedule (HTS) codes determine which tariff rates applied. Some products had exemptions or different rate schedules. Entry summaries from CBP's ACE portal will show the exact tariff lines assessed on each import.

Country of Origin

Tariff rates varied by country. China-origin goods faced the highest IEEPA rates (up to 145%), while most other countries faced 10-50% under Liberation Day tariffs. Canada and Mexico had 25% fentanyl/trafficking tariffs.

Liquidation Status

Whether your entries have been liquidated — meaning CBP finalized the duty assessment — affects both your refund pathway and timeline. Unliquidated entries are generally faster to correct. See our how to file guide for detailed pathway information.

Contractual Pass-Through Arrangements

Some businesses contractually passed tariff costs to customers or vendors. If your vendor contracts include tariff pass-through clauses, refund allocation may need to be addressed through those agreements. The legal refund goes to the importer of record regardless.

Tariff Rebate Timeline: When Will You Get Paid?

Refund processing timelines vary significantly by pathway:

Post-Summary Correction (Fastest)

For unliquidated entries corrected through CBP's ACE portal, refunds are typically issued via ACH within 1-2 business days after approval. This is the fastest route, but only available for entries that haven't been liquidated yet.

CBP Protest

For liquidated entries challenged via CBP Form 19, the timeline is considerably longer. CBP has up to 2 years to review protests, though you can request "accelerated disposition" — if CBP doesn't respond within 30 days of that request, the protest is deemed denied, allowing you to escalate to the Court of International Trade.

Court of International Trade

CIT lawsuits have the longest timeline but offer the most comprehensive protection. Over 2,000 companies filed protective lawsuits before the ruling, including Costco, Toyota, and Revlon. These cases will now proceed through the courts to determine the exact refund mechanism.

Justice Kavanaugh warned in his dissent that the refund process "is likely to be a 'mess'" — underscoring why early filing and legal representation matter.

Early Filers Get Priority

With 301,000 importers and 34 million entries to process, CBP will handle claims on a rolling basis. Filing early doesn't just protect your legal rights — it puts you closer to the front of the refund queue.

Interest on Refunds

Importers may be entitled to interest on unlawfully collected duties. The legal basis for interest exists under customs law, but the exact calculation method is still being determined by the courts.

Key considerations:

1. Interest typically accrues from the date duties were paid
2. The rate is set by statute and linked to federal interest rates
3. Interest compounds the value of larger, older claims
4. CIT has the authority to order interest as part of reliquidation

This is another reason why an attorney can significantly increase your total recovery — interest calculations on hundreds or thousands of entries require specialized expertise.

What Won't Be Refunded

Understanding what remains in effect helps you calculate realistic refund amounts:

Section 232 tariffs (National Security) — Steel and aluminum tariffs remain at 50% (25% for UK imports). The Trump administration has 12 ongoing Section 232 investigations on additional products including copper, heavy trucks, and auto parts.

Section 301 tariffs (Trade Practices) — China tariffs imposed during Trump's first term in 2018 remain in effect. These require U.S. Trade Representative fact-finding, unlike the unilateral IEEPA authority the Court struck down.

Standard MFN duties — Normal customs duties that existed before any Trump-era tariffs continue to apply at their pre-existing rates.

Trump's "Plan B" tariffs — The administration has announced plans for a 10% across-the-board tariff under different statutory authority. These potential future tariffs do not affect your existing refund rights for IEEPA tariffs already paid.

Industry-Specific Refund Context

Manufacturing

Manufacturers importing raw materials and components from China faced some of the highest IEEPA rates — up to 145%. These companies often have hundreds or thousands of individual entries, making the aggregate refund substantial but complex to calculate.

Retail and E-Commerce

Retailers importing finished consumer goods paid Liberation Day rates of 10-50%. Companies like Costco have already filed lawsuits seeking refunds.

Agriculture and Food

Agricultural importers from Canada and Mexico faced 25% fentanyl/trafficking tariffs. Those importing from China faced additional IEEPA layers. Perishable goods importers often have high entry volumes with relatively lower per-entry value.

Automotive

Auto parts importers from all affected countries face complex refund calculations due to tariff stacking between IEEPA, Section 232 (auto parts), and pre-existing duties. Toyota Group and AGS Company Automotive Solutions are among the lead litigants.