CBP Launches CAPE System for IEEPA Tariff Refunds Starting April 20, 2026
CBP will implement the CAPE (Consolidated Administration and Processing of Entries) system to process IEEPA tariff refunds. Importers and customs brokers can request refunds starting April 20, 2026 through the ACE Portal, with estimated processing times of 60-90 days.
What changes
CBP introduces a new automated system called CAPE to process refunds for duties collected under the International Emergency Economic Powers Act (IEEPA). In Phase 1, refunds will be processed for unliquidated entries and entries liquidated up to 80 days past their liquidation date. Refunds will only be issued electronically via ACH.
Who is impacted
Importers of record (IOR) and customs brokers who paid IEEPA duties and are seeking refunds. Only the IOR or the customs broker who filed the entries can request the refund.
Recommended actions
- ›Verify and update ACE Portal account with ACH bank information before April 20, 2026
- ›Compile list of eligible entries where IEEPA duties were paid including entry numbers and liquidation dates
- ›Prepare .csv file with up to 9,999 entries to submit CAPE Declaration
- ›Enroll in ACH Refunds through ACE Portal if not already completed
- ›Contact [email protected] for specific eligibility questions
U.S. Customs and Border Protection (CBP) has announced the launch of the CAPE (Consolidated Administration and Processing of Entries) system, a new automated tool within the Automated Commercial Environment (ACE) specifically designed to process the high volume of refunds for duties collected under the International Emergency Economic Powers Act (IEEPA). The system will become operational on April 20, 2026.
In Phase 1 of the program, CBP will process refunds for two categories of entries: unliquidated entries and entries liquidated within the preceding 80 days from the CAPE Declaration submission. This 80-day limit allows CBP to meet the 90-day legal timeframe for voluntary reliquidation pursuant to 19 U.S.C. § 1501. Validated refunds will generally be issued within 60-90 days following acceptance of the CAPE Declaration, unless compliance concerns require further CBP review.
The process requires importers or their customs brokers to submit a CAPE Declaration through the ACE Portal by uploading a .csv file that can contain up to 9,999 entries. It is critical to note that CBP will not issue refunds until importers enroll in ACH Refunds and provide updated banking information in the portal. Refunds will be consolidated by liquidation (or reliquidation) date and importer of record.
Entries with suspended, extended, or under review status may be included in the CAPE Declaration but will maintain their liquidation status until resolved. Accepted declarations cannot be amended; if additional eligible entries are identified later, a new CAPE Declaration must be filed. Subsequent phases of the program will address reconciliation entries, drawback claims, open protests, AD/CVD entries, and entries with final liquidation.