IEEPA vs Section 301 vs Section 232 Tariffs: Refund and HTS Differences

Quick Answer

IEEPA, Section 301, Section 232, Section 201, and Section 122 are different tariff authorities. They can all appear as Chapter 99 9903.* lines, but they do not have the same refund posture.

IEEPA: Supreme Court held IEEPA does not authorize import tariffs; CBP opened CAPE Phase 1 for eligible refunds, with post-acceptance payment monitored through ACE refund reports.
Section 301: unfair-trade-practices authority; existing China/Nicaragua lines and June 2026 proposed or investigative tracks remain separate from IEEPA.
Section 232: national-security authority; steel, aluminum, copper, autos, pharma, timber, semiconductors, Taiwan-specific auto/wood/aircraft treatment, June 2026 metals headings, and related programs are separate from IEEPA.
Section 122: temporary balance-of-payments surcharge; CIT invalidated Proclamation No. 11012 on May 7, 2026, the government appealed, the Federal Circuit entered an administrative stay, and the CIT denied the government's separate stay request on May 20. No new substantive Section 122 refund order changed that posture in this June 8 review.

Informational only - not legal advice.

If you are reviewing a 7501 or ACE export, do not treat every "tariff" line as an IEEPA refund line. Start with the Chapter 99 code and identify the authority behind it.

Quick comparison

Authority	Common Chapter 99 family	What it targets	Current refund posture
IEEPA	`9903.01.`, `9903.02.`, related `9903.96.*`	Emergency-powers tariff programs used in 2025-2026	CAPE Phase 1 exists for eligible IEEPA refund entries; payment depends on acceptance, liquidation/reliquidation, ACH/Form 4811, netting, and offset checks
Section 122	`9903.03.*`	Temporary balance-of-payments surcharge	CIT invalidated Proclamation No. 11012 for importer plaintiffs; CIT denied government stay request; Federal Circuit stay posture still controls timing; general refund path unconfirmed
Section 232	`9903.04.`, `9903.74.`, `9903.76.`, `9903.79.`, `9903.82.`, `9903.94.`, `9903.96.03`, and legacy metals families	National-security import adjustments by sector	Separate from IEEPA; June 8 metals entries may use `9903.82.20-.26` and content-reporting rules, not CAPE
Section 301	`9903.88.`, `9903.89.`, `9903.91.`, `9903.92.`, plus any future families after final USTR action	Unfair, unreasonable, or discriminatory trade practices	Separate from IEEPA; June 2026 forced-labor/Brazil items are proposed, Vietnam is investigative, and China Board comments are not current duties
Section 201	`9903.45.*`	Global safeguard relief after USITC injury findings	Separate safeguard authority

The Supreme Court decision changed IEEPA. It did not automatically erase every other Chapter 99 duty. CBP then ended IEEPA duty collection effective February 24, 2026 and later launched CAPE Phase 1 for eligible IEEPA refunds. Those CAPE mechanics are tied to IEEPA, not to every tariff program.

Section 122 is the hardest current example. It replaced IEEPA collection one minute after CBP ended IEEPA collection, and it also uses Chapter 99. But it uses 9903.03.*, not the historical IEEPA 9903.01.* or 9903.02.* families. The May 7, 2026 CIT ruling invalidated the Section 122 proclamation and ordered importer-plaintiff-specific relief; the government appealed, the Federal Circuit entered an administrative stay, and the CIT denied the government's separate stay request on May 20. None of those developments turned 9903.03.* into an IEEPA CAPE code.

The May 27/28, 2026 Taiwan update is the same lesson in a different lane. CBP and Commerce/USTR added Taiwan-specific Section 232 headings for certain auto parts (9903.94.66-.69), wood products (9903.76.24), and civil aircraft components (9903.96.03). CBP says importers may use a PSC if implementation of the notice requires a refund of duties collected. That is a Section 232 correction issue, not an IEEPA CAPE Declaration.

The June 2026 metals update reinforces the same point. Proclamation 11032, Federal Register 2026-11314, and CBP CSMS #68855869 add 9903.82.20-.26, value-based U.S./non-U.S. content reporting, and an 85% by-weight U.S. metal test for "entirely" treatment on entries on or after June 8, 2026. CBP also states that 9903.82.03, 9903.82.13, and 9903.82.21 are not eligible for the Section 122 exemption under 9903.03.06. That interaction is a filing-order and authority-separation issue, not IEEPA refund eligibility.

The June 2026 Section 301 notices are likewise separate. Forced-labor and Brazil tariff notices propose actions and request comments; Vietnam is an IP investigation; the China Board of Trade item is a comment process that could affect future tariff modifications. None of those items creates a current CAPE refund lane or a final new Chapter 99 code family in this review.

How to classify a line on your entry

Use this order:

Find the exact Chapter 99 code on the 7501 or ACE export.
Match the code family to the legal authority.
Confirm the entry date because Chapter 99 code families change over time.
Separate duty amount from duty rate.
Check liquidation status and IOR standing before assuming a refund path.

Common mistakes

Mistake 1: "It starts with 9903, so it is refundable"

Not enough. 9903.02.66 points to an IEEPA family, while 9903.03.06 points to Section 122, 9903.82.09 points to Section 232 metals, and 9903.88.* points to Section 301. They are all Chapter 99, but they are not the same legal program.

Mistake 2: "Section 301 and Section 232 were struck down too"

No. The IEEPA litigation addressed IEEPA tariff authority. Section 301 and Section 232 arise under separate statutes and have their own litigation and administrative records.

Mistake 3: "The buyer paid the tariff, so the buyer gets the refund"

Not automatically. Customs procedure starts with the importer of record and the entry record. Commercial contract rights between buyer, supplier, broker, and IOR may matter, but they are separate from CBP's filing and payment mechanics.

Where to go next

If you know the code family, use the focused reference:

If you are still gathering documents, start with CBP Form 7501 instructions and the customs documents field guide.

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Frequently Asked Questions

Are Section 301 or Section 232 tariffs refundable because IEEPA was struck down?

No. The Supreme Court IEEPA ruling addressed IEEPA tariff authority. Section 301 and Section 232 are separate trade statutes with separate Chapter 99 code families and separate legal histories.

Is Section 122 the same thing as IEEPA?

No. Section 122 is a separate balance-of-payments authority with its own 9903.03.* Chapter 99 family. The May 7, 2026 CIT ruling invalidated Proclamation No. 11012, the government appealed, the Federal Circuit entered an administrative stay, and the CIT denied the government's separate stay request on May 20, but Section 122 is still not an IEEPA CAPE refund lane.