Estimate your Section 122 or IEEPA tariff refund — plus CBP interest at the IRS overpayment rate. Get the correct recovery pathway based on your importer status: named plaintiff, non-plaintiff protest, USMCA exemption, or CAPE Phase 1.
Covered by the May 7 injunction. Refunds are paused while the CAFC weighs a longer stay, but you keep your spot in line and earn interest from the overpayment date.
Not covered by the injunction. File CBP Form 19 within 180 days of liquidation citing the CIT ruling and request suspension pending CAFC decision.
Goods originating in Canada or Mexico under USMCA rules of origin are exempt from Section 122. If duty was assessed in error, file a PSC or protest with the certificate of origin.
Pre-Section 122 IEEPA entries that pass CAPE validation refund via ACH in 10–14 business days. Bad bank info is the most common rejection — verify before filing.
Common questions about Section 122 and IEEPA tariff refunds
After the May 7, 2026 CIT ruling that the 10% Section 122 reciprocal tariff is unlawful, named plaintiffs in V.O.S. Selections v. Trump have an immediate refund order — though the CAFC granted an administrative stay on May 12, 2026 while the appeal proceeds. Non-plaintiff importers are not covered by the injunction and must file a protective protest within 180 days of liquidation to preserve their refund claim. USMCA-origin goods from Canada and Mexico were always exempt from Section 122; if duty was assessed in error, file a Post-Summary Correction or protest with USMCA documentation.
Under 19 USC 1505(c), CBP pays interest on overpaid customs duties at the IRS underpayment rate set quarterly under 26 USC 6621. As of Q2 2026 the rate is approximately 7% per annum. Interest runs from the date of overpayment to the date of refund. The calculator uses 7% as a conservative annualized estimate — your actual rate may vary by quarter.
CAPE Phase 1 is CBP's streamlined refund tool for unliquidated IEEPA-era entries that meet specific eligibility criteria — fast ACH disbursement (typically 10–14 business days). Section 122 protests use the traditional CBP Form 19 process under 19 USC 1514 for any importer not named in the CIT plaintiff group, and must be filed within 180 days of liquidation. The two programs cover different tariff regimes: IEEPA was the pre-Feb 24, 2026 tariff structure; Section 122 is the 10% reciprocal tariff that replaced it.
The May 12, 2026 CAFC administrative stay paused the CIT's permanent injunction while the appellate court considers a longer stay-pending-appeal. CBP continues to collect Section 122 duties from both plaintiffs and non-plaintiffs during the stay. Refunds are not being disbursed even to the named plaintiffs until the CAFC rules. However, the stay does not change the legal status of refund claims — non-plaintiffs should still file protective protests to preserve their position.
Goods originating in Canada or Mexico that qualify under the USMCA rules of origin are exempt from the Section 122 10% reciprocal tariff. To claim the exemption, the importer must have a valid USMCA Certificate of Origin on file and have claimed preference at entry (or via PSC within 300 days). USMCA does not exempt goods from Section 232 (steel, aluminum, copper) — those tariffs apply to Canadian and Mexican origin goods as well.
Under 19 USC 1514, a protest must be filed within 180 days of the date of liquidation of the entry. Once an entry is liquidated and the 180-day window closes, the entry generally becomes final and no further administrative remedy is available. For unliquidated entries, importers can file a Post-Summary Correction within 300 days of the entry date.
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