| IEEPA refund | Duty drawback | |
|---|---|---|
| What comes back | IEEPA duty, plus interest | Up to 99% of duties, taxes and fees on the share exported or destroyed |
| Route | A CAPE declaration in the ACE Portal | A drawback claim, ACE entry type 47 |
| Who files | The importer of record or its filing broker | The claimant, often through a licensed customs broker |
| Who is paid | The importer of record | The claimant |
| Time limit | Set by CAPE phase and, for some entries, the courts | Five years from import |
| Repeats? | No; the duties have ended | Yes, as long as you export duty-paid goods |
They meet on the same entries. CAPE excludes entries already on a drawback claim, and CBP recommends filing CAPE first.
We check every entry for CAPE first, and no entry goes into a drawback claim package while its CAPE question is open.
You or your filing broker files CAPE.
- CBP CAPE guidance, via Troutman Pepper and Holland & Knight, Apr 2026[2][3]
- Executive Order 14389[4]
- 19 U.S.C. 1313[1]
- 19 CFR 190.51, 190.83[5][6]
Also asked
- What is a tariff refund?
Written by the NexQloud Drawback team from the primary sources linked on this page.
Not legal advice. NexQloud Drawback is not a government agency.
NexQloud Drawback is software used by licensed customs brokers.
