US Tariff Refund Quick-Audit
$175B is sitting in CBP refundable accounts. Estimate what your brand can claim, who actually files, and the realistic timeline for cash.
The US Supreme Court struck down the IEEPA-based tariff regime in February 2026 and CBP launched the CAPE refund portal on 20 April. First refund payments started 12 May. This is the four-step audit any indie beauty brand that imported packaging, ingredients, or finished goods from China, South Korea, or Brazil between February 2025 and February 2026 should run before the per-entry deadlines tighten.
What's inside
Everything you need, nothing you don't.
Eligibility test
The simple criteria for who has a claim, who holds the claim (brand vs contract manufacturer vs 3PL), and how the importer-of-record question changes everything.
Per-entry refund estimator
How to calculate the IEEPA-attributable portion of duties paid - which is the only refundable amount, not the full duty line - and the typical refund range for a brand doing six to seven figures in imported inventory.
What to file through CAPE
The exact document set per claim: entry summary (CBP Form 7501), proof of duty payment, IEEPA-attributable line items, refundable amount, importer-of-record details. Plus the questions to ask your customs broker this week.
Realistic timeline
Filing window, CBP processing time (faster May-July, slower from August), and when refund cash actually lands in the bank. Plan for 30-90 days from filing to deposit.
Prioritisation framework
Refund work has fixed cost per entry. The threshold (typically $500 in IEEPA duty paid) below which it is not worth running the claim, and how to identify the ten high-value entries to prioritise.
Operations stress-test
Why CAPE filing is also a useful audit of your customs records and broker relationship - the same operational discipline that lets you file in May is what lets you file an MoCRA renewal on time.
Who it's for
US-selling beauty brands that imported from China, South Korea, or Brazil in 2025
Brands working with contract manufacturers who paid the IEEPA tariff and passed it through
Founders who absorbed 2025 tariff costs and want to know what is recoverable
Operations leads who need to brief the customs broker this week
Sample insights from this resource
175$B
in refundable duties