Importers often hear about IEEPA refunds and Section 301 refunds as if they were the same thing. They are related, but they are distinct, and understanding the difference helps you see the full scope of what you might recover.
Section 301 in brief
Section 301 tariffs are additional duties, commonly 25 percent, applied to many China-origin goods on top of the normal base rate. They have been in place for years and cover thousands of HTS lines. Refund opportunities here come mainly from product exclusions that importers were entitled to but never claimed.
IEEPA in brief
IEEPA tariffs are more recent and were imposed under a different legal authority. After the February 2026 Supreme Court ruling, duties collected under certain IEEPA actions became recoverable. This is a newer and, for many importers, larger source of refundable duty.
Why they get reviewed together
Your entries do not sort themselves neatly into one bucket or the other. A single shipment of China-origin goods might carry base duty, a Section 301 add-on, and IEEPA exposure. Reviewing them separately risks missing recoverable duty at the seams. A single specialist review looks at all of it at once.
Finding your mix
You do not need to sort this out yourself. Specialists pull your ACE data and identify which duties fall under which regime and which are recoverable. Start with a free eligibility check and we will tell you whether your entries carry either kind of exposure, or both.