Critical update
On 20 February 2026, the U.S. Supreme Court held that IEEPA does not authorize the President to impose tariffs. This opened the path for refund claims for IEEPA duty lines already paid. The refund mechanics, however, are being administered through Court of International Trade orders and CBP's ACE/CAPE process rather than directly by the Supreme Court ruling itself.
Turkey-specific summary
For goods of Turkish origin, the 10% reciprocal IEEPA duty generally started on 5 April 2025. Under EO 14326 dated 31 July 2025, Turkey's adjusted reciprocal rate was set at 15%, effective for relevant U.S. entries on or after 12:01 a.m. EDT on 7 August 2025. Origin, entry timing and in-transit exceptions must be checked.
Practical result
As of 24 February 2026, IEEPA duty codes were made inactive in ACE. Different tariffs imposed under other legal authorities may still apply after that date; those are not automatically part of the IEEPA refund scope.
Timeline
| Date | Development | Client impact |
|---|---|---|
| 5 Apr 2025 | EO 14257 introduced a general 10% reciprocal IEEPA duty. | Eligible Turkish-origin goods may show a 10% IEEPA duty line by entry. |
| 7 Aug 2025 | EO 14326 set Turkey's adjusted reciprocal rate at 15%. | U.S. entry timing, origin and transit exceptions must be reviewed. |
| 20 Feb 2026 | The Supreme Court held that IEEPA does not authorize tariffs. | Refund claims for IEEPA duty lines became a live issue. |
| 24 Feb 2026 | CBP made IEEPA HTS codes inactive in ACE. | IEEPA duties should no longer be collected; other tariff regimes are separate. |
| 20 Apr 2026 | CAPE Phase 1 refund filing became available. | The IOR or authorized customs broker can upload CAPE declarations through ACE. |
| June 2026 | Appeals and legal uncertainty continue for certain refund categories. | Final liquidation and protest strategy remain critical. |
| 29 Jun 2026 (planned) | CAPE Phase 2 is expected for reconciliation and certain complex entry categories. | Reconciliation / AD-CVD affected entries should be filtered separately. |
| Late Jul 2026 (target) | CAPE Phase 3 is expected for finally liquidated entries; scope and non-litigant eligibility remain uncertain. | CIT / protective filing strategy should be reviewed with customs counsel. |
CAPE phases — current status
Phase 1
Refunds are being processed for unliquidated and recently liquidated entries.
Track entry lists, ACE access, ACH refund setup and CAPE validation results.
Phase 2 — 29 Jun target
A separate phase is expected for reconciliation entries and certain AD/CVD-related complex cases.
Separate reconciliation, AD/CVD and special liquidation-instruction entries.
Phase 3 — late Jul target
Expected for finally liquidated entries; the government's current position may limit some refunds to importers that filed CIT actions.
Non-litigant importers should urgently review rights-preservation options with customs counsel.
Refund scope and excluded items
Potentially refundable items
IEEPA-based HTS Chapter 99 duty lines shown on the U.S. entry summary. For Turkish-origin goods, typical rates may be 10% and 15%, but the actual entry record controls.
Items that may be outside scope
Section 232, Section 301, AD/CVD, MPF, HMF, ordinary customs duties, Section 122 or any other non-IEEPA charges. Each duty line must be reviewed separately.
Who receives the refund?
Refunds generally flow to the Importer of Record / bond holder or to the refund recipient designated in CBP records. If the Turkish exporter or shipper commercially bore the duty, the recovery arrangement must be agreed with the U.S. importer and broker.
Process flow and operational actions
- 1
Extract affected U.S. entries: entry number, entry date, IOR, importer number, HTS Chapter 99 line, IEEPA amount and liquidation status.
Owner: IOR / U.S. broker / client - 2
Segment entries by status: unliquidated, liquidated <90 days, liquidated 90-180 days, finally liquidated, open protest, reconciliation, drawback.
Owner: U.S. broker / customs counsel - 3
Check ACE Portal access, importer sub-account and ACH refund enrollment.
Owner: IOR / U.S. broker - 4
Prepare CAPE Declaration. Phase 1 uses a CSV list of entry numbers; entry-number formatting must be validated.
Owner: IOR or filing broker - 5
Track protest deadlines for liquidated and risk-sensitive entries. The 180-day protest period should not be missed.
Owner: IOR / customs counsel - 6
Monitor CBP acceptance, validation errors, liquidation / reliquidation and ACH refund payment status.
Owner: U.S. broker / IOR / Limosa coordination
Data and documents to prepare
- CBP Form 7501 / Entry Summary
- Entry number list and entry date
- Importer of Record / bond holder details
- IEEPA duty line and amount breakdown
- Liquidation status and liquidation date
- Duty payment proof / broker statement
- Commercial invoice, packing list, B/L or AWB
- Product origin and HTS classification details
- U.S. customs broker contact details
- DDP / duty reimbursement records, if applicable
Special notes for Türkiye-related customers
- For U.S.-bound shipments from Türkiye, product origin must be verified; loading country alone is not determinative.
- A 15% rate may have applied to relevant entries on or after 7 August 2025, 12:01 a.m. ET; however, in-transit exceptions may preserve the previous treatment for certain cargo loaded before the cut-off.
- If the Turkish exporter is not the IOR, the CBP refund may not be paid directly to the Turkish exporter. A written commercial arrangement with the U.S. importer is recommended.
- For high-volume accounts, data should be reconciled by U.S. entry rather than only by BL or shipment reference. One BL can involve multiple entries and one entry can cover multiple shipment references.
Risks and key reminders
- Incomplete entry lists or invalid entry-number formats may create CAPE validation errors.
- Failure to monitor liquidation and protest deadlines may weaken or jeopardize refund recovery.
- Open protest, drawback, reconciliation and finally liquidated entries may not move automatically in Phase 1.
- Phase 2 and Phase 3 scope may change due to the appeal and CBP implementation; protective action / CIT options should be reviewed for older liquidated entries.
- The pending appeal creates uncertainty for certain finally liquidated / non-litigant entries.
- Avoid promising a fixed refund date or issuing unconditional credits before CBP approval and payment are confirmed.
FAQ
Can Limosa file the refund claim directly?
CAPE filing is generally performed by the IOR or the licensed customs broker that filed the entries. Limosa can support data collection, shipment matching and coordination among the parties.
How is the refund amount calculated?
It is calculated entry by entry based on the IEEPA duty line actually paid. The 10% / 15% rates should be verified against the entry summary, not assumed.
How long does payment take?
For accepted and valid CAPE Phase 1 declarations, 60-90 days may be expected in many cases; compliance review, liquidation status and system load may extend the timeline.
Who receives the money if the Turkish exporter paid the duty commercially?
CBP generally pays the IOR or designated refund recipient. If the Turkish exporter bore the cost commercially, a separate agreement with the U.S. importer is needed.
Sources reviewed
The following official and professional sources have been reviewed in the preparation of this guide. Since customs and legal practices may be subject to change, we recommend obtaining file-specific confirmation from a U.S. customs broker and/or customs counsel.
- U.S. Supreme Court, Learning Resources, Inc. v. Trump / Trump v. V.O.S. Selections, 20 Feb 2026.
- Federal Register, Executive Order 14257, 2 Apr / 7 Apr 2025.
- Federal Register, Executive Order 14326, 31 Jul / 6 Aug 2025.
- U.S. Customs and Border Protection, IEEPA Duty Refunds / CAPE guidance and CSMS updates.
- Reuters Legal / Westlaw Today, IEEPA refund process commentary, 22 Apr 2026.
- Norton Rose Fulbright, CBP issues tariff refund instructions, Apr 2026.
- Skadden and Thompson Hine client updates regarding CIT refund orders and appeal status, Mar–Jun 2026.
- Holland & Knight, IEEPA Tariff Refund Update: Government Appeals CIT Refund Order, 15 Jun 2026.
- Thompson Hine, CBP Announces Phases 2 and 3 of the IEEPA Tariff Refund Process, 15 Jun 2026.
Terminology note
| English | Türkçe |
|---|---|
| IEEPA (International Emergency Economic Powers Act) | IEEPA (Uluslararası Acil Ekonomik Güçler Yasası) |
| IEEPA duty | IEEPA vergisi / ek vergi |
| reciprocal IEEPA duty | karşılıklı IEEPA vergisi |
| entry | ABD ithalat gümrük beyannamesi / giriş kaydı |
| entry summary | beyanname özeti |
| duty line | vergi satırı |
| refund | iade |
| Importer of Record / IOR | kayıtlı ithalatçı / bond sahibi |
| customs broker | ABD gümrük müşaviri |
| customs counsel | gümrük hukuku danışmanı |
| liquidation status | beyanname kapanış / tasfiye durumu |
| unliquidated | kapanmamış / tasfiye edilmemiş |
| liquidated | kapanmış / tasfiye edilmiş |
| finally liquidated | nihai olarak kapanmış / kesinleşmiş |
| protest | itiraz başvurusu |
| protective filing | hak koruyucu başvuru |
| CAPE filing / CAPE Declaration | CAPE iade başvurusu / beyanı |
| reconciliation | mutabakat / düzeltme beyanı |
| drawback | gümrük vergisi geri alma / drawback işlemi |
| AD/CVD | anti-damping / telafi edici vergi |
| appeal | temyiz süreci |
| non-litigant | dava açmamış taraf |
This content is for general information purposes only and does not constitute legal or customs advice. We recommend obtaining confirmation from a U.S. customs broker and/or customs counsel for each file.