The Law Is Clear. The Refund Is Yours.
On February 20, 2026, the Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump that the President exceeded his authority under the International Emergency Economic Powers Act by imposing tariffs. The Court of International Trade followed with a direct order to CBP to process refunds. The legal question is settled. The only remaining question is whether you file in time.
The Law Protects You. But Only If You File.
The Supreme Court ruling established your legal right. The CIT order established the administrative process. Neither sends you a check. The refund only reaches your bank account if you file a correctly formatted CAPE Declaration through the ACE Secure Data Portal before your entries age out of Phase 1 eligibility.
The idea of America erupted from the colonies being taxed on imports. Those men and women became the first Americans. Two hundred and fifty years later the Supreme Court ruled these tariffs were imposed without legal authority. Your right to that money is as American as the country itself. File your claim.
What statute did the Supreme Court rule on?
What is the legal basis for statutory interest?
What is the legal deadline to file?
Can the government refuse to pay after the ruling?
Does the ruling cover Section 301 tariffs on China?
Three Legal Pillars of Your Refund Right
The Supreme Court ruling, the CIT order, and federal statutory interest law together establish your complete legal entitlement to an IEEPA tariff refund.
The Supreme Court Ruling
In Learning Resources, Inc. v. Trump, the Supreme Court held 6-3 that 50 U.S.C. § 1702 — the IEEPA statute — does not authorize the President to impose tariffs. Every dollar collected under those Executive Orders was collected without legal authority. The ruling was issued February 20, 2026 and is final. The Court did not order automatic refunds — it ruled on the legal question only.
The Court of International Trade Order
Following the Supreme Court ruling, the Court of International Trade in Euro-Notions Florida, Inc. v. United States issued a direct order to U.S. Customs and Border Protection to process refunds for all eligible importers — not just those who filed suit. CBP implemented the CAPE portal on April 20, 2026 as the administrative mechanism to comply with that order. The first refunds were issued May 11, 2026.
Your Statutory Right to Interest
Under 19 U.S.C. 1505 and 26 U.S.C. 6621, statutory interest accrues from the original entry payment date on all approved IEEPA refunds. The applicable rates are 7% annually for non-corporations and 6% for corporations, compounded quarterly. These rates are confirmed in Federal Register Vol. 90 No. 186 (September 29, 2025) and Federal Register Document 2026-01175 (January 22, 2026). CBP calculates and includes this interest automatically in your refund payment.
Everything You Need — For Free
Before you spend a dollar, use our free tools to understand your eligibility, estimate your refund, and get answers to your legal questions.
Five Things Every Importer Must Know
The five technical pillars of IEEPA refund eligibility — covered in plain English. Liquidation status, ACH enrollment, entry formatting, interest calculation, and the Phase 1 exclusions that catch many filers off guard.
Read the Quick Guide
2. ACH Enrollment — You must have a U.S. bank account registered in the ACE Secure Data Portal. This account must be separate from any ACH account used to pay duties to CBP.
3. Entry Formatting — All entry numbers must be exact 11 alphanumeric characters. One bad character rejects the line.
4. Interest Calculation — Statutory interest accrues from the original entry payment date at 7% annually (non-corp) or 6% (corp), compounded quarterly per 19 U.S.C. 1505.
5. Phase 1 Exclusions — Reconciliation entries, drawback entries, AD/CVD entries, open protest entries, and entries not filed in ACE are excluded from Phase 1.
Read the Full Filing Guide →
CAPE Pre-Filing Eligibility Screener
Answer 6 questions and get an instant technical readiness assessment. Know your Phase 1 eligibility status, what steps to take next, and whether you need the toolkit or concierge service — before you file a single form.
Check My Eligibility →Ask Any Question About IEEPA Tariff Law — Free
TariffGuru's free AI Recovery Agent is trained on the Supreme Court ruling, CIT court orders, CBP source documents, and every federal statute governing the IEEPA refund process. No account required. No law degree needed.
Ask Free Legal Questions at TariffGuru.com →Federal Statutory Interest Calculator
Calculated per 19 U.S.C. 1505 and 26 U.S.C. 6621 using IRS quarterly overpayment rates as published in Federal Register Vol. 90 No. 186. Not a simple interest estimate — a statutory refund calculation.
Use the Full Calculator Below →Federal Statutory Interest Calculator — IEEPA Tariff Refund Overpayment Rates
Statutory interest on IEEPA tariff refunds accrues from the date the original duties were paid through the date CBP issues your refund. This is not optional — it is a legal entitlement under federal statute.
The applicable rates, confirmed across multiple Federal Register publications, are 7% annually for non-corporate importers and 6% annually for corporate importers, compounded quarterly.
For entries paid in April 2025, this means more than a full year of interest accrues on top of your principal refund amount before CBP issues payment.
Source: 19 U.S.C. 1505 · 26 U.S.C. 6621 · Federal Register Vol. 90 No. 186 (September 29, 2025) · Federal Register Document 2026-01175 (January 22, 2026) · Revenue Ruling 2025-22
Estimate based on statutory rates per 19 U.S.C. 1505 and 26 U.S.C. 6621, compounded quarterly. Actual amounts depend on entry-level CBP data and the refund process established by the Court of International Trade.
File It Right the First Time
From the $97 self-filing toolkit to full institutional data formatting — TariffGuru.com provides the technical infrastructure for every type of importer.
Federal Recovery Toolkit
- Master CAPE CSV template (CBP-compliant, pre-formatted)
- ACE portal data extraction guide
- CBP error dictionary — every rejection code explained
- HTS reference library for IEEPA-subject goods
- USITC duty handbook and HTS classification guide
- Supreme Court ruling analysis (Learning Resources v. Trump)
- Federal Register interest rate documentation
- 12-point pre-submission filing readiness checklist
- Phase 1 exclusion reference guide
Institutional Data Services
- Professional CAPE CSV data formatting at $1 per line
- $1,500 minimum — covers up to 1,500 entry lines
- $4,500 Institutional Data Audit — pre-submission error scan
- PDF Risk Report identifying rejection risks before filing
- Section 301 / IEEPA duty stacking analysis
- AD/CVD suspension review and Phase 2 preparation
- Full concierge with licensed customs practitioners available
Ask Any Question About IEEPA Tariff Law — Free
TariffGuru's free AI Recovery Agent is trained on the Supreme Court ruling, CIT court orders, CBP source documents, and every federal statute governing the IEEPA refund process. No account required. No law degree needed.
Ask Free Legal Questions at TariffGuru.com →Built for Sensitive Federal Data
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Court-Sourced
Filing intelligence derived directly from CIT court records and CBP agency filings. Dates, entry counts, and process details are all court-verified.
Stay Ahead of the Process
Court-sourced CAPE system analysis published since March 2026 — before most media outlets covered this story.
Why the May 11 Refund Date Is Court-Sourced — Not Estimated
Most media outlets reported "60-90 days" without citing the source. The actual date comes from a CBP declaration filed with the CIT in Euro-Notions Florida, Inc. v. United States.
May 2026 Phase 2The $2+ Billion in Frozen Tariff Refunds Nobody Is Explaining
Entries subject to AD/CVD suspension are explicitly excluded from Phase 1. Here is why, what statute governs it, and what importers should be doing now to prepare for Phase 2.
May 2026 TechnicalThe PSC Filing Prohibition Most Competitors Are Ignoring
CBP's Trade User Information Notice explicitly prohibits Post Summary Corrections for IEEPA refunds. Here is the exact language and why it matters for importers evaluating their options.
April 2026