The short version. The IEEPA duties you paid on Chinese goods between early 2025 and February 20, 2026 are refundable now. The 2018 Section 301 duties are not, and anyone telling you otherwise is behind the news. The 10 percent Section 122 surcharge from 2026 sits in between: ruled unlawful, on appeal, worth preserving.
Refundable now: the IEEPA duties
The Supreme Court struck down the IEEPA tariffs on February 20, 2026. Those include the fentanyl-related and reciprocal duties that hit Chinese goods hardest, with rates that at their peak far exceeded every other program combined. CBP processes refunds for eligible entries through its CAPE portal, and finally liquidated entries require a Court of International Trade case. Deadlines run entry by entry. Our IEEPA refund guide covers the full process.
Not refundable: the 2018 Section 301 tariffs
Thousands of importers spent years litigating the 2018 List 3 and 4A duties. The Federal Circuit upheld them, and on June 15, 2026 the Supreme Court declined to take the case. That ended the refund fight. The duties remain in effect, they stack on top of other programs, and no court process will return them.
In between: Section 122 and the new Section 301
Chinese goods also paid the 10 percent Section 122 surcharge from February 24 to July 24, 2026, which a court has ruled unlawful subject to a pending appeal, and may now be paying the 2026 forced-labor tariffs, which are under challenge with a hearing September 30. Neither is refundable today. Both are worth preserving.
Free entry review. We pull your ACE data, separate the refundable IEEPA duties from everything else on each entry, and file across every open pathway. Contingency basis, no upfront fees.
Find your refundable dutiesRelated: refund status for every tariff program. This page is general information, not legal advice.