IEEPA Refund Process: $100 Billion Disbursed, Remaining Claims Active

Following the Supreme Court's February 20, 2026, ruling in Learning Resources, Inc. v. Trump that IEEPA does not authorize presidential tariffs, CBP's CAPE refund system has processed approximately $100 billion of the estimated $166 billion in unlawfully collected duties, according to an August 5, 2026, court filing in the US Court of International Trade. Interest is accruing on outstanding refunds at an estimated $650 million per month. The refund process requires importers to come forward with documentation — it is not automatic — and covers formal and informal entries in its first phase, with entries subject to antidumping or countervailing duties deferred to a second phase. For law firms advising importers, the 180-day protest deadline from liquidation remains the critical compliance timeline, and clients who have not yet filed claims for all affected entries should be auditing their position urgently. The Trump administration's simultaneous invocation of Section 338 and Section 232 for new tariffs demonstrates that alternative statutory authorities remain active even as IEEPA is foreclosed.