How long does a tariff refund take?

The three phases of the refund clock

Every CAPE refund moves through three phases:

1. Intake and matching — After the IOR registers in ACE and confirms entries in CAPE, CBP runs an automated match against the IEEPA duty pool. This takes one to two weeks if entry data is clean.
2. Review and adjudication — The port of entry reviews the claim, verifies the HTSUS classification, and confirms no competing liens (e.g. anti-dumping or countervailing duties). This is the longest phase at four to eight weeks.
3. Disbursement — Approved refunds disburse via ACH to the bank account on file in CBP Form 5106 (Importer ID Input). ACH typically posts within three to five business days of approval.

Unliquidated vs liquidated entries

The processing time diverges based on entry status:

• Unliquidated entries — Typical 45 to 75 days end to end. CBP reliquidates at the corrected IEEPA-free rate and refunds the delta automatically.
• Liquidated entries under 180 days — Typical 75 to 120 days. Requires a CF-19 protest under 19 USC 1514, which triggers a formal review period under 19 USC 1515 of up to two years (though CAPE is expediting).

Track your liquidation status in ACE. The liquidation date question explains how to read the 7501 and the liquidation bulletin.

What slows the process down

Common delays we see across importer files:

• Missing or stale Form 5106 banking details — ACH bounces if the ABA routing number changed.
• Broker POA not on file in ACE — CBP cannot accept the refund filing without a valid Power of Attorney. See do I need a POA.
• HTSUS classification disputes — if the entered tariff number is ambiguous, CBP suspends the claim pending Customs Rulings Online Search System (CROSS) precedent review.
• Entries flagged for CF-28 Request for Information — responding late pushes the clock.
• Entries with antidumping or countervailing duty (ADD/CVD) overlays — IEEPA refund processes separately and is often sequenced last.

ACH payment timing

Once CBP approves the refund, ACH disbursement is fast. The Treasury's Payment Management System (PMS) issues the wire within three to five business days. The funds land in the account listed on Form 5106, not the broker's account. This is a common confusion — brokers do not receive the refund even if they filed on your behalf.

Interest on delayed refunds

CBP pays interest on refunds of excess duty per 19 USC 1505(c) from the date of deposit to the date of refund. The rate matches the IRS underpayment rate, published quarterly. See does CBP pay interest on refunds for current rates and calculation methodology.

Set a realistic expectation with finance

Tell your CFO to model a 90-day cash recovery cycle, not a 30-day one. The IEEPA refund pool is $166B across roughly 330,000 importers, and CBP is throttling throughput to avoid overwhelming the port-level review teams. Early filers have an advantage because later filers face queue depth.

Calculate your tariff refund → /calculators/ieepa-refund

Related questions

Can I speed up the process? Clean entry data and immediate broker POA filing are the two biggest levers. See the IEEPA refund guide.

What if CBP requests more information? A CF-28 response is due within 30 days. Late responses suspend the claim.

Will I be paid interest? Yes, at the IRS underpayment rate from date of deposit. See refund interest.

Not legal advice. Customs business performed by licensed customs broker partners under 19 CFR 111.