How much could your business recover?

The Supreme Court ruled in February 2026 that IEEPA tariffs were unlawful. Billions in refunds are being processed — estimate what your business may be owed below.

1
Country of Origin
2
Annual Import Value
$250,000
$10K$1M$10M$100M+
3
When Did You Start Paying These Tariffs?
4
Product Type
Estimated IEEPA Refund
$0
at 0% IEEPA rate · 0 months of imports
Tariff Rate
—
—
Period
—
Since you started paying
Annual Imports
—
Declared value

This is an estimate only. Actual refund amounts depend on entry-level tariff classification, liquidation status, and CBP's CAPE filing process.

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$166B
Total IEEPA tariffs collected
330K+
U.S. importers affected
180 days
Protest deadline after liquidation
This calculator provides rough estimates for educational purposes only and is not legal, tax, or customs advice. Actual refund eligibility and amounts require entry-level analysis by a licensed customs broker or trade attorney. Section 232 (steel/aluminum) and Section 301 (China trade) tariffs are separate from IEEPA and were not affected by this ruling.

How This Estimator Works

On February 20, 2026, the U.S. Supreme Court ruled 6–3 in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The ruling invalidated both the country-specific "trafficking" tariffs and the broader "reciprocal" tariffs imposed under IEEPA since early 2025.

This estimator multiplies your annual import value by an illustrative IEEPA rate for your country of origin, then adjusts for how many months you've been paying. It's a starting point for understanding your potential exposure — not a filing calculation.

Where Things Actually Stand

CBP reported approximately $166 billion in total IEEPA tariff collections. Following the ruling, CBP built a centralized refund system (CAPE) inside its Automated Commercial Environment. As of CBP's most recent public filings, roughly $104 billion in refunds had been approved and about $71 billion actually disbursed to importers.

This process is not finished, and it is not uncontested: the government has appealed aspects of the refund order to the U.S. Court of Appeals for the Federal Circuit. Timelines and eligibility for entries outside the initial CAPE phase remain in flux.

What's Not Included in Your Estimate

This tool estimates IEEPA-related exposure only. Section 232 tariffs on steel and aluminum and Section 301 tariffs on Chinese goods were not part of this ruling and remain in effect separately. If your imports carry multiple tariff types stacked together, only the IEEPA portion is potentially refundable — a customs broker or trade attorney can help separate these layers accurately.

Filing Deadlines Importers Should Know

Sources: Supreme Court of the United States, Learning Resources, Inc. v. Trump (No. 24-1287, decided Feb. 20, 2026); U.S. Customs and Border Protection public CAPE filings; Penn Wharton Budget Model.