The IEEPA Refund Estimator offers importers two options:
Quick Estimate: Select a country, enter your customs value and number of entries, and receive an instant estimate. No account or signup required. Supports 40+ countries that were subject to IEEPA tariffs, from China (20%) and Canada (35%) to EU member states (15%) and Vietnam (20%).
AI Document Analysis: Upload any customs document and let i-Sight AI do the rest. Gateway's i-Sight AI is a proprietary document intelligence engine that reads CF-7501 entry summaries, broker statements, duty receipts, and other customs paperwork. In seconds, i-Sight AI identifies every IEEPA-specific duty line, separates them from non-refundable charges like Section 301 and Section 232, and delivers a precise refund calculation with a detailed breakdown.
i-Sight AI accepts any document format; PDFs, scanned images, photos of paperwork, broker invoices. There is no requirement to download a specific government report or create an account before seeing results.
Why This Matters
The Penn Wharton Budget Model estimates approximately $165 billion in IEEPA tariff revenue was collected between February 2025 and January 2026. With the Supreme Court's ruling, those duties are now potentially refundable to the businesses that paid them.
For many importers, the IEEPA tariffs represented 10% to 50% of their customs costs depending on country of origin. A mid-size importer bringing in $200,000 per month from China could be looking at $40,000 or more in refundable IEEPA duties — money that was collected under an authority the Court has now declared unconstitutional.
The challenge for most businesses is figuring out exactly how much of what they paid was IEEPA-specific versus Section 301, Section 232, or other tariff programs that remain in effect. That's what the estimator and i-Sight AI were built to solve.
What i-Sight AI Detects
When a user uploads a customs document, i-Sight AI extracts and analyzes:
HTS codes and product descriptions for each line item
Country of origin
All duty amounts paid, broken down by tariff authority
Chapter 99 codes identifying which duties were IEEPA-related
Liquidation status and protest deadlines where available
The system then separates duties into two categories: refundable (IEEPA tariffs that were struck down) and non-refundable (Section 301, Section 232, AD/CVD, and fees that remain valid). Users receive a full breakdown with the total estimated refund amount.
In testing with a sample CF-7501 entry containing three line items from China totaling $324,700 in customs value, i-Sight AI correctly identified all six IEEPA duty lines, calculated a refund estimate of $64,940, and properly excluded $85,022 in non-refundable duties — all within seconds.
Built for Speed
The refund estimator is part of Gateway's tariff intelligence platform, which was updated within hours of the Supreme Court ruling. The platform's tariff calculator already reflects the post-SCOTUS landscape, including:
IEEPA tariffs deactivated and showing 0% across all countries
A new Section 122 tariff (10% global, temporary 150 days) added to the duty stack
Before/after SCOTUS toggle on the sourcing alternatives map
SCOTUS impact comparison on every tariff calculation showing previous vs. current rates
Available Now
The IEEPA Tariff Refund Estimator is free to use at https://tariff.gatewaylines.com/ieepa-refund
The Quick Estimate requires no account. AI Document Analysis via i-Sight AI is available with 3 free analyses per day.
Gateway Lines is closely monitoring all tariff developments following the Supreme Court ruling. Live updates are published to our platform immediately as new information becomes available. In the event that the US government does not proceed with issuing IEEPA refunds, or if the legal landscape changes, this tool will be updated accordingly.
Please note that Gateway Lines is not a law firm, customs broker, or licensed tax advisor. All estimates provided by this tool are for informational purposes only and should not be relied upon as legal, financial, or customs advice. Always consult a licensed customs broker or qualified trade attorney before taking action on any refund claim.
For real-time tariff updates, visit tariff.gatewaylines.com