IEEPA vs Section 301: What Gets Refunded and What Doesn't
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TL;DR – IEEPA tariffs (HTS codes 9903.01.xx and 9903.02.xx) are being refunded through CAPE. Section 301 tariffs (9903.88.xx) are not. Section 232 and Section 122 are not. If your entry has both IEEPA and Section 301 codes, CAPE will remove only the IEEPA lines – the rest stays.
The Quick Reference
| HTS Code Range | Program | Refundable Through CAPE? |
|---|---|---|
| 9903.01.xx | IEEPA (fentanyl + reciprocal) | ✅ Yes |
| 9903.02.xx | IEEPA (replacement rates) | ✅ Yes |
| 9903.88.xx | Section 301 (China) | ❌ No |
| 9903.80.xx | Section 232 (Steel) | ❌ No |
| 9903.81.xx | Section 232 (Aluminum + Steel derivatives) | ❌ No |
| 9903.03.xx | Section 122 | ❌ No |
IEEPA Tariffs – What Is Being Refunded
IEEPA tariffs were imposed under the International Emergency Economic Powers Act through a series of executive orders beginning in early 2025. Two code ranges cover them:
9903.01.xx – covers fentanyl-related tariffs on China, Canada, and Mexico imposed in February 2025, plus the reciprocal "Liberation Day" tariffs imposed in April 2025 on most trading partners. The baseline 10% global rate (9903.01.25) and the China-specific rates (9903.01.63 at 125%) both fall here.
9903.02.xx – covers replacement rates introduced for specific countries after the initial Liberation Day pause, including a 10% rate for the UK (9903.02.66) and rates for Brazil, India, and others.
Both code ranges are covered by CAPE Phase 1. If your ES-003 shows any 9903.01 or 9903.02 codes with duty amounts greater than zero, those duties are refundable.
Section 232 – The Confusing Case
Section 232 tariffs on steel and aluminum are not refundable through CAPE. But they generate a specific pattern on entry documents that confuses a lot of importers: you’ll see an IEEPA code on your CF-7501 – and it will show FREE.
Here’s what’s happening. When executive orders introduced IEEPA reciprocal tariffs in April 2025, Section 232 products were explicitly carved out. EO 14257 Annex II listed them as excluded – meaning CBP applies IEEPA code 9903.01.33 to those products but at a rate of zero (FREE). This is documented in CBP’s own Section 232 FAQ: “Articles and derivatives of steel and aluminum subject to Section 232 duties are excluded from the reciprocal tariffs.”
So your entry looks like this:
| Code | Rate | Duty | What it means |
|---|---|---|---|
| 9903.01.33 | FREE | $0.00 | IEEPA exclusion – Section 232 goods exempt |
| 9903.81.91 | 50% | $73,980 | Section 232 steel derivative – the actual tariff |
When you try to file CAPE for this entry, the system returns “NO IEEPA HTS ON ENTRY.” That’s correct behavior – CAPE is looking for IEEPA duties collected, and there are none. The FREE line means zero IEEPA duty was charged. There is nothing to refund under CAPE.
The $73,980 on 9903.81.91 was collected under Section 232 authority (the Trade Expansion Act of 1962), which is a completely separate legal framework. The Supreme Court ruling that created the IEEPA refund program addressed only IEEPA. Section 232 tariffs were not part of that litigation and are not affected by it.
This is not a misclassification. If your broker filed 9903.01.33 FREE alongside a 9903.81.xx or 9903.80.xx line, they filed it correctly. You are simply in a category that doesn’t qualify for CAPE – which is a genuinely frustrating outcome when significant money is involved, but it’s the accurate picture.
Section 301 – Not Refunded Through CAPE
Section 301 tariffs on Chinese goods use codes in the 9903.88.xx range. These are not covered by CAPE and are not being refunded.
Section 301 was imposed under the Trade Act of 1974, a completely separate legal authority from IEEPA. The court ruling that led to the IEEPA refund process applied only to IEEPA authority – Section 301 tariffs were not part of that litigation and remain in effect.
If your entries contain only 9903.88.xx codes and no 9903.01 or 9903.02 codes, you are not eligible for a CAPE refund on those entries.
What Happens When Your Entry Has Both
This is the most important practical question for importers sourcing from China, and the answer trips up a lot of people.
A single entry can carry multiple 9903 codes simultaneously. This is common for Chinese goods shipped after February 2025: they may have a Section 301 duty line (9903.88.xx) alongside one or two IEEPA duty lines (9903.01.xx).
Here's a real example from a CF-7501 filed in May 2025 for empty gift boxes shipped from a UK address but manufactured in China:
| Code | Rate | Duty | Program |
|---|---|---|---|
| 9903.88.03 | 25% | $256.50 | Section 301 – stays |
| 9903.01.24 | 20% | $205.20 | IEEPA fentanyl – refunded |
| 9903.01.63 | 125% | $1,282.50 | IEEPA reciprocal – refunded |
Total duties paid: $1,744.20. Total refundable through CAPE: $1,487.70. Section 301 duties of $256.50 remain.
When you submit a CAPE Declaration for this entry, CBP removes the IEEPA lines and issues a refund for $1,487.70. The Section 301 line is untouched. This is not an error – it's how the system is designed.
How to Identify Your Codes in ES-003
When you pull your ES-003 report, each entry line includes the HTS code and duty amount. To find your refundable duties:
Filter for rows where the HTS code starts with 9903.01 or 9903.02 – these are your IEEPA lines and represent the amount CAPE will refund.
Rows starting with 9903.88 are Section 301. They'll appear in your file but don't count toward your refund calculation.
If you're doing this manually in a spreadsheet, a simple filter on the HTS Code column for values starting with "9903.01" or "9903.02" will isolate everything relevant. See How to Pull the ES-003 Report for the full export instructions.
Frequently Asked Questions
Is Section 301 being refunded through a separate process? Not currently. The CAPE refund applies only to IEEPA tariffs. Section 301 tariffs were imposed under different legal authority and were not part of the court ruling that triggered the IEEPA refund program. There is no announced refund mechanism for Section 301 duties at this time.
My goods are from China – do IEEPA codes apply to me? Likely yes, but check your entries. Chinese goods from February 2025 onward typically carry both Section 301 (9903.88.xx) and IEEPA codes (9903.01.xx). The IEEPA portion is refundable. Pull your ES-003 and filter for 9903.01 or 9903.02 codes to confirm.
What is Section 122 and is it refundable? Section 122 is a separate 10% surcharge introduced on February 24, 2026 under the Trade Act of 1974. It uses codes in the 9903.03.xx range. It is not refundable through CAPE – it's an entirely different program that began exactly when IEEPA tariffs were ending. If your entries from late February 2026 onward show 9903.03.xx codes, those duties are not covered by CAPE.
My ES-003 shows only 9903.88 codes – am I eligible for a refund? No. If your entries contain only Section 301 codes (9903.88.xx) with no IEEPA codes (9903.01.xx or 9903.02.xx), there is nothing to refund through CAPE. Your duties were collected under Section 301 authority which is not part of this refund program.
I got "NO IEEPA HTS ON ENTRY" from CAPE, but I definitely paid tariffs. What happened? The most common reason is that your goods are subject to Section 232 (steel or aluminum tariffs). When Section 232 products are imported, CBP applies IEEPA code 9903.01.33 to them – but at a rate of FREE, because Section 232 goods are excluded from IEEPA reciprocal tariffs by executive order. So your entry has an IEEPA code on it, but zero IEEPA duty was collected. CAPE correctly finds nothing to refund. The tariffs you actually paid are on a 9903.80.xx or 9903.81.xx line under Section 232 authority, which is a separate program not covered by CAPE. This is not a filing error.