Skip to content

U.S. Customs and Border Protection (CBP) announced that Phase 1 of its Consolidated Administration and Processing of Entries (CAPE) process for refunding International Emergency Economic Powers Act (IEEPA) tariffs began Monday, April 20, 2026. Phase 1 is limited and does not cover every type of IEEPA transaction.

CBP guidance on CAPE and Phase 1 refund submissions is available here: https://content.govdelivery.com/accounts/USDHSCBP/bulletins/4126a9c

Through the CAPE Claim Portal, only the importer of record (IOR) or its authorized broker(s) may request refunds by uploading a CSV file listing eligible entries. This process applies only to IEEPA-related tariffs and does not apply to Section 122, 232, or 301 tariffs (or other tariff programs).

Submissions will go through a validation process. Once validated, CAPE will remove IEEPA HTS numbers from covered entries, recalculate duties, and support liquidation or reliquidation without the IEEPA duties. Refunds will be routed through ACE’s collections module for payment, with potential interest where applicable.

            Phase 1 focuses on basic transactions and will not cover all entries on which IEEPA tariffs were paid. At this time, CBP will accept CAPE declarations only for entries liquidated within the preceding 80 days, to align with CBP’s 90-day voluntary reliquidation period. CBP’s guidance suggests that “finally liquidated” entries may not be eligible for Phase 1 and may need to wait for a later phase.

In addition, CBP stated that the following categories of entries will not be accepted on a CAPE declaration during Phase 1:

  • Entries flagged for reconciliation and Entry Type 09 – Reconciliation Summary entries
  • Entries designated for drawback claims
  • Entries covered by a protest
  • Entries not filed in ACE and without a liquidation status in ACE
  • Entries subject to antidumping and countervailing duties that have liquidation instructions

  After CBP accepts a complete, validated CAPE refund declaration—and assuming no complicating issues—CBP estimates a 60- to 90-day review period even for straightforward transactions. Additional phases are expected, but CBP has not yet provided details on timing or scope.