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) | ❌ 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 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.