Operational summary
- What changes CBP has opened the formal refund claims channel through the CAPE portal (Consolidated Administration and Processing of Entries), Phase 1, within ACE. CAPE is designed to consolidate IEEPA duty refunds—including interest—rather than processing claims on an entry-by-entry basis. Refunds are not automatic: the process requires an audit of affected entries, complete documentation, and timely filing within CBP's established deadlines.
- Issuing authority U.S. Customs and Border Protection launched CAPE to issue refunds to importers and licensed customs brokers who paid IEEPA duties, in compliance with a federal court ruling. Official announcement verified at: [cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds](https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds)
- Effective date CAPE went live in ACE at 8:00 a.m. EST on April 20, 2026. Phase 1 covers certain unliquidated entries and entries within 80 days of liquidation. Entries liquidated on or before January 30, 2026—more than 80 days prior to April 20, 2026—are not eligible under Phase 1. Timelines for subsequent phases have not been officially confirmed by CBP.
- Who is affected Importers of Record (IORs) who paid IEEPA duties on U.S.-bound shipments. Licensed customs brokers managing importer portfolios in the U.S. market. Exporters who adjusted pricing to absorb tariff costs under existing contracts.
- Impact level High. The estimated refund pool is USD 166 billion owed to approximately 330,000 importers, with outstanding balances accruing roughly USD 650 million in interest per month—approximately USD 22 million per day. The risk of losing refund eligibility due to late filing is real given the phased implementation schedule.
- Immediate action 1. Audit all U.S. import entries liquidated with IEEPA surcharges.
U.S. Customs and Border Protection (CBP) has activated the Consolidated Administration and Processing of Entries (CAPE) tool within the Automated Commercial Environment (ACE) to manage the submission and processing of refund claims for duties collected under the International Emergency Economic Powers Act (IEEPA), pursuant to a court order.
The rollout is phased: CBP launched Phase 1 of CAPE on April 20, 2026.
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