One of the most common misconceptions about the IEEPA tariff refund is that it only applies to large importers. It does not. There is no minimum import value, no minimum duty amount, and no minimum number of entries required to be eligible. The February 2026 Supreme Court ruling in Learning Resources v. Trump struck down all IEEPA tariffs as unconstitutional in a 6-3 decision, and that ruling applies equally to every importer of record who paid duties under HTS headings 9903.01 or 9903.02.
The legal basis is identical
The Supreme Court’s decision did not create a tiered eligibility system. The constitutional deficiency in IEEPA’s application to tariffs does not depend on the amount collected. A company that paid $5,000 in IEEPA duties has the same legal claim as one that paid $50 million.
This matters because many small importers have assumed — incorrectly — that the refund process is only for large enterprises. Over 330,000 U.S. importers may be eligible, and a significant portion of those are small and mid-size businesses importing under $500,000 annually. Our eligibility checker screens importers of all sizes against the same four qualification criteria.
What the four screening criteria evaluate
The eligibility checker assesses four factors that determine qualification:
- Importer of record status — You must be the entity named on CBP Form 7501. See how to confirm your IOR status for details.
- Country of origin — Your imports must originate from countries subject to IEEPA tariffs during the covered period (February 2025 through February 2026).
- HTS code classification — Your entries must include tariff lines under 9903.01 or 9903.02, the IEEPA surcharge headings.
- Import volume — Any volume qualifies, though the optimal recovery path varies by exposure level.
None of these criteria include a minimum dollar threshold. The screening tool evaluates all four in under two minutes.
What differs by size
While eligibility is the same, the optimal recovery path varies by exposure level. This is a practical distinction, not a legal one.
Under $50,000 exposure: Self-directed recovery through CBP’s upcoming CAPE portal is likely the most practical approach. CBP has indicated that CAPE will accept individual protest filings electronically, making it accessible to smaller importers without requiring third-party assistance. The economics of a formal assessment may not justify the time investment, though importers are welcome to request one.
$50,000 to $500,000: A guided Impact Assessment adds significant value by identifying which entries are approaching protest deadlines under 19 U.S.C. section 1514 and mapping the most efficient recovery route. Many importers in this range have entries in multiple liquidation states — some eligible for post-summary correction, others requiring formal protest. The assessment maps each entry to its optimal path. Request an assessment to understand your options.
$500,000 to $10 million: Full assessment with detailed entry-level analysis at tariffresolution.com. Multiple recovery paths likely apply to different subsets of your entries. Attorney referrals available for CIT claims on entries past the 180-day window.
Over $10 million: Immediate capital options become available through claim acquisition. Institutional buyers acquire validated IEEPA tariff refund claims for non-recourse payment within 48 hours. Learn about immediate capital at tariffbuyouts.com.
The CAPE portal and small importer access
CBP’s CAPE (Centralized Application Processing and Entry) portal is designed to streamline tariff recovery for all importers, including small businesses. While the full portal deployment timeline remains in development, CBP has committed to providing electronic filing for IEEPA protests.
For importers under $50,000 in exposure, CAPE represents the most cost-effective path. It eliminates the need for third-party brokers or attorneys in straightforward cases. The eligibility checker helps you determine whether your situation is straightforward or whether professional guidance is warranted.
Amazon and e-commerce sellers
If you sell on Amazon, Walmart, or other marketplaces and import products directly — meaning you are the importer of record on your customs entries — you qualify for the same refund as any other importer. The platform you sell on does not affect your eligibility. What matters is whose name appears on CBP Form 7501. For detailed guidance, see Amazon sellers and IEEPA eligibility.
China importers: separating IEEPA from Section 301
Small importers who source from China face an additional complexity. Your entries may include both IEEPA tariffs (refundable, HTS 9903.01 and 9903.02) and Section 301 tariffs (not refundable, HTS 9903.88). The eligibility checker screens for IEEPA-specific codes, but separating the two on actual entry data requires line-by-line analysis.
For China-specific rates and HTS code guidance, see chinatariffrefund.com. For a detailed comparison of which tariff programs are affected, see Section 301 vs. IEEPA.
Time sensitivity applies equally
The 180-day protest deadline under 19 U.S.C. section 1514 applies to small importers with the same urgency as large ones. CBP has 2,500 staff processing 53 million affected entry lines. The earliest IEEPA entries filed in February 2025 may already have protest deadlines approaching in mid-2026.
Small importers who delay risk losing access to the fastest recovery paths — not because their claims are less valid, but because the protest window expires regardless of claim size.
Check your eligibility in two minutes to confirm your qualification status regardless of import volume. If your exposure exceeds $50,000, request an assessment to identify which entries need immediate attention.