CBP sent out a CSMS message today providing instructions for Phase 1 filing of IEEPA Refunds via the CAPE portal.
Roll Out Date
CBP confirmed their intention to roll out the CAPE functionality within the ACE portal starting on April 20, 2026. CBP even provided screenshots showing where the CAPE tab will be located within the ACE Portal.
Importers are STRONGLY urged to get their ACE Portal importer account set up. Importers can only access CAPE from within the ACE Portal.
Furthermore, CBP will no longer issue refunds via check. They will only issue refunds electronically. Once importers have their ACE portal set up, they need to navigate to the ACH Refund Authorization tab (see pages 6-10) and input their banking information. Many importers are struggling with this process. It’s taking some importers weeks to resolve issues with the setup process. Importers need to get their ACE Portal account set up as soon as possible. Do not delay.
Reference Guide to CAPE
CBP published a Quick Reference Guide to CAPE. The guide explains the information that will need to be submitted within the CAPE system as well as the process for submitting the information. From our review of the guide, it appears that importers only need to submit a CSV file listing the relevant entry numbers for entries that were subject to IEEPA tariffs. There does not appear to be a need for further additional information beyond the entry number. The CAPE portal will include a template that importers can download to use for the filing.
We recommend importers who intend to file the refund requests themselves to review this guide in detail. The customs broker who filed the entry can also submit the refund request via their ACE portal account.
Which Entries will CBP Process Refunds for During Phase 1?
During phase 1, CBP will process refunds for entries that have not liquidated and entries that 80 days past their liquidation date with the exception of the following:
- Entries flagged for reconciliation
- Entries on drawback claim
- Entries covered by an open protest
- Entries not filed in ACE
- Entries subject to antidumping/countervailing duties (AD/CVD)
We recommend that importers run a report of their entries subject to the IEEPA tariffs and organize them by liquidation date. Importers should look for entries that are close to 80 days from their liquidation date. CBP initially mentioned a 90-day cutoff, but due to their need for sufficient time to process and reliquidate entries, they are moved the cutoff to 80 days.
How will importers receive their refunds?
Refunds will go to the bank information listed in the ACH Refund Authorization tab of the importer’s ACE portal. If an importer has designated a 3rd party as a Notify Party via the ACE Portal to receive the refund, CBP has now added an additional requirement. The designated party must also be listed as a 4811 Notify Party on the actual entry summary of each eligible entry.
When will CBP issue the actual refund?
CBP noted in their April 10, 2026 trade bulletin that they expect refunds to be issued within 6-909 days following acceptance of the CAPE declaration, barring a compliance concern that requires further CBP review.
What about entries that are 80 days past liquidation?
CBP has indicated they are working on this capability. However, there is still some risk that the government may object to refunding tariffs for entries that have reached final liquidation status. Many trade attorney are recommending importers file a preliminary protective protest before the 180-day protest deadline in these cases.
Will the Trump Administration Appeal the CIT IEEPA Refund Decision?
The Trump DOJ initially had until May 3, 2026 to appeal CIT decision forcing CBP to issue refunds. However, Atmus Filtration, the party that was selected by the CIT to be the lead case withdrew their court filing this week. CIT Judge Eaton quickly selected a new lead, Euro Notions Florinda Inc. v. U.S. However, this selection essentially reset the 60-day clock for an appeal. The Trump DOJ now has until June 6, 2026 to appeal the CIT decision.
Importers should be aware that even if they begin submitting IEEPA refund requests via CAPE, if the Trump DOJ appeals the refund decision, there may be additional delays or possibly even an overturning of the CIT refund decision.
