CBP responded by launching CAPE (Consolidated Administration and Processing of Entries) on April 20, 2026 — a dedicated refund system built inside the existing ACE platform. The process is real, the refunds are real, and the timeline is defined.
This guide walks U.S. importers — manufacturers, distributors, retailers, and small-to-mid-size businesses — through every step: what CAPE is, who qualifies, exactly how to file, what the refund includes, and which mistakes to avoid. No customs background required.
Key Takeaways
- The Supreme Court struck down IEEPA tariffs in February 2026; CBP launched CAPE on April 20, 2026 to process refunds
- Only the Importer of Record (IOR) or their licensed customs broker can file a CAPE Declaration through the ACE Secure Data Portal
- Filing requires an active ACE account, ACH bank enrollment, and a CSV file of eligible entry numbers; no additional documentation is needed
- Refunds are generally issued within 60–90 days of CAPE Declaration acceptance and include interest
- Phase 1 covers unliquidated entries and entries liquidated within the preceding 80 days; more complex entry types come in later phases
What Is CAPE and Why Does It Exist?
After the Supreme Court ruled that IEEPA didn't authorize tariff imposition, U.S. Customs and Border Protection (CBP) needed a structured way to return duties already collected. CAPE — Consolidated Administration and Processing of Entries — is that system.
Rather than processing refunds one entry at a time, CAPE consolidates all eligible entries under a single Importer of Record and processes them together. This significantly shortens the disbursement cycle compared to entry-by-entry processing.
How CAPE Works Inside ACE
CAPE operates within the ACE Secure Data Portal — the same platform importers and brokers already use for entry filing and reporting. The refund request itself is a simple CSV file (called a CAPE Declaration) uploaded through the CAPE tab in ACE.
Key operational facts:
- CAPE is web-based; it runs through the ACE Portal, not ABI
- Refunds are consolidated by IOR, not filed entry-by-entry
- All payments are electronic via ACH — no paper checks
- Tracking is done through ACE Reports, not email notifications
CAPE vs. Duty Drawback — Two Different Programs
These two programs cover different situations entirely:
- Duty Drawback (19 U.S.C. §1313) applies when goods are later exported, destroyed, or rejected after import
- CAPE/IEEPA refunds apply because the underlying tariff program was legally invalidated — no export required
Filing a drawback claim will not recover IEEPA duties. That process covers a different scenario entirely.
Who Is Eligible for an IEEPA Tariff Refund?
Any Importer of Record who paid duties under IEEPA Harmonized Tariff Schedule Chapter 99 provisions is eligible. Industries covered include:
- Electronics and technology
- Apparel and textiles
- Industrial machinery and equipment
- Automotive parts
- Consumer goods
- Chemicals and materials
- Medical devices
Eligibility depends on your specific entry data — not just your industry. CBP breaks the refund process into phases, and which phase applies to your entries determines when and how you can file.
Phase 1 Entry Eligibility
CBP's CSMS #68340863 defines Phase 1 coverage as:
- Unliquidated entries — entries that haven't yet been finalized by CBP
- Entries liquidated within the preceding 80 days — this window allows CBP to reliquidate within the 90-day statutory period under 19 U.S.C. §1501
- Entries with suspended, extended, or under-review liquidation — eligible to be included, though refunds issue at final liquidation
One requirement that applies to every entry: it must have at least one IEEPA Chapter 99 HTS number declared (such as 9903.01.20 or 9903.01.25). Pull your actual ACE entry data to confirm which entries qualify — don't assume based on a general HTS code range.
Entry Types NOT Eligible in Phase 1
These entry types are excluded from Phase 1 and will be handled in future CAPE phases:
- Entries flagged for reconciliation
- Entries on an open or suspended protest
- Entries designated on a drawback claim (entry type 47)
- Entries subject to antidumping/countervailing duties (AD/CVD) with pending liquidation
- Entries where final liquidation is beyond the 80-day window
- Entry types 08 and 09
If your entries fall into any of these categories, don't file them in Phase 1 — they'll be rejected. Monitor CBP CSMS messages for Phase 2 announcements.
How to File Your IEEPA Duty Refund: Step-by-Step
Step 1: Set Up Your ACE Portal Account and Enroll in ACH
Before anything else, confirm you have:
- An ACE Secure Data Portal account with Importer sub-account access — apply at ace-accounts.cbp.gov if you don't have one
- ACH bank information entered in the ACH Refund Authorization tab of your ACE Importer sub-account — without this, CBP cannot issue your refund regardless of how accurate your filing is
ACE account setup takes time. Don't wait to start this step. If your company doesn't have an ACE account, have your customs broker file on your behalf while you get set up. Brokers who filed the original entries can submit CAPE Declarations directly.
Step 2: Compile Your Eligible Entry Numbers
Work with your customs broker to pull all entry summary numbers where IEEPA Chapter 99 HTS duties were paid. For each entry, confirm:
- Status is "Accepted" in ACE
- Not on a drawback claim
- Not on an open protest
- Liquidation date falls within the 80-day Phase 1 window (for liquidated entries)
Good news on outstanding bills: CBP has paused collection actions on bills that include unpaid IEEPA duties. You don't need to resolve those before filing your CAPE Declaration.
Step 3: Prepare the CAPE Declaration CSV File
The CAPE Declaration is a CSV file with a single column: Entry Number. Download the template through the Upload button in the CAPE tab of your ACE Portal.
Format requirements from CBP's CAPE error guidance:
| Requirement | Detail |
|---|---|
| Entry number format | 11 characters, no dashes |
| Filer code | First 3 characters must match your ACE account |
| File size limit | 9,999 entries per Declaration |
| Duplicates | Each entry number can only appear once across all your Declarations |
| PSC filings | Not permitted — do not use Post Summary Corrections for IEEPA refunds |
You can submit multiple Declarations if you have more than 9,999 entries.
Step 4: Upload and Submit in the ACE Portal
Log in to the ACE Portal, navigate to the CAPE tab, and upload your CSV. Upon successful validation, CBP assigns a CAPE claim number — this confirms your Declaration was accepted.
Two important notes:
- Entries that fail validation are removed from the Declaration (with error reasons provided), while valid entries continue processing
- A CAPE Declaration cannot be amended after acceptance — file a new Declaration for any omitted eligible entries
CBP processes CAPE Declarations in the order received, so filing quickly secures your position in the queue.
Step 5: Monitor Status Through ACE Reports
Once filed, track your claim through ACE Reports. CBP directs all trade users here, not email. The three reports to use:
- REV-603 Trade Refund Report — tracks pending and completed refunds
- REV-613 ACH Rejected Refunds Report — flags payment issues
- REV-615 Trade CAPE Detail Refund Report — CAPE-specific refund details at the entry level
If your company doesn't have direct ACE access, coordinate with your customs broker to monitor status on your behalf.
No customs team in-house? Companies without internal customs resources can work with a specialized service like Price Ridge. Price Ridge manages the entire process: eligibility review, document collection, Declaration preparation and submission, and disbursement coordination. Pricing is contingency-based with no upfront cost, and Declarations are submitted within days of receiving documents.
Timeline, Interest, and Payment
Standard Refund Timeline
According to CBP's IEEPA refund webinar, valid IEEPA refunds are generally issued within 60–90 days of CAPE Declaration acceptance. This includes approximately 45 days for CBP processing plus additional time for Treasury certification.
Entries with suspended or extended liquidation status won't receive payment until final liquidation, which may take considerably longer.
Interest Is Included
Every IEEPA refund includes interest — and it compounds in your favor. Key details:
- Authority: Governed by 19 U.S.C. §1505 and 19 CFR 24.36
- Accrual period: From original duty deposit date through the date of liquidation or reliquidation
- Current rates: 7% for non-corporations, 6% for corporations (per Federal Register notice 2026-01175, January 22, 2026)
- Important: Rates change quarterly — verify the current IRS rate before filing
Can't Wait 60–90 Days?
For importers with cash flow needs, claim financing is an option. Price Ridge purchases refund claims outright at 75–85 cents on the dollar, providing immediate payment rather than waiting on Treasury timelines. It's worth considering if you need liquidity now or have questions about whether specific entries will qualify.
Common Mistakes, Entry Exceptions, and Scam Warnings
Check Before You File
The most common reasons CAPE Declarations get rejected or entries get removed:
- Missing or outdated ACH bank information — refunds cannot be issued without valid ACH data on file in ACE
- Entry is already on a drawback claim — these are excluded from Phase 1 processing
- Entry has an open or suspended protest — must wait for Phase 2
- Filer code doesn't match the ACE account — the first 3 characters of every entry number must correspond to the account filing the Declaration
- Final liquidation beyond the 80-day window — these entries will be rejected in Phase 1
- Duplicate entry numbers — each entry can only appear on one CAPE Declaration
Who Can Actually File
Two rules catch importers off guard:
- Attorneys cannot file on your behalf — only the Importer of Record or the licensed customs broker who originally filed the entries can submit a Declaration. Trade counsel can advise, but cannot do the actual CAPE filing.
- Accepted Declarations cannot be amended — get the entries right before you submit.
Scam Warning
CBP charges no fees to process IEEPA tariff refunds through CAPE. If anyone claims to be CBP and requests payment or financial information outside the official ACE Portal, it's a scam. For legitimate technical questions about IEEPA refunds, contact CBP directly at IEEPARefunds@cbp.dhs.gov.
Future CAPE Phases
The following entry types are excluded from Phase 1 but will be addressed in later phases:
- Reconciliation entries
- Drawback-designated entries
- Entries with open protests
- Entries with final liquidation beyond the 80-day window
- Non-ACE-filed entries
Watch CBP CSMS messages for Phase 2 timing. Price Ridge currently accepts clients with finally liquidated entries and files claims now to secure queue position before Phase 2 opens, so those companies aren't starting from zero when CBP launches the next phase.
Frequently Asked Questions
How do I get a duty refund from US Customs for IEEPA tariffs?
File a CAPE Declaration through the ACE Secure Data Portal — a CSV file listing your eligible entry numbers. The IOR or their licensed customs broker must have an active ACE account with ACH bank information enrolled before CBP can issue any payment.
Who is eligible for a US Customs duty or tariff refund?
Any Importer of Record who paid duties under IEEPA Chapter 99 HTS provisions is potentially eligible. In Phase 1, this covers unliquidated entries and those liquidated within the preceding 80 days, across all product categories and industries.
Can I get reimbursed for customs duties if I return an imported item?
Two separate programs apply. IEEPA CAPE refunds cover duties struck down by the Supreme Court (no export required), while the Duty Drawback Program (19 U.S.C. §1313) provides up to 99% refunds when goods are later exported, destroyed, or rejected — each with its own eligibility rules and filing process.
How long does it take to receive an IEEPA tariff refund from CBP?
CBP generally issues refunds within 60–90 days of CAPE Declaration acceptance, including CBP processing and Treasury certification. Entries with suspended or extended liquidation may take longer, as refunds issue at final liquidation.
Do I need an ACE Portal account to file for an IEEPA duty refund?
Yes. An ACE Secure Data Portal account with Importer sub-account access is required to file and receive payment via ACH. If you don't have one, apply at ace-accounts.cbp.gov or authorize a licensed customs broker to file on your behalf.
Will I receive interest on my IEEPA tariff refund?
Yes. Interest is included in every IEEPA refund, calculated from the original duty deposit date to the date of liquidation or reliquidation at the quarterly IRS rate published in the Federal Register.
