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CBP Launches CAPE for IEEPA Duty Refunds (Reconciliation-Flagged Entries Now Accepted)

Published April 10, 2026 | Updated June 29, 2026

Key Points

  • Consolidated Administration and Processing of Entries (CAPE) allows importers and customs brokers to submit IEEPA refund requests through the ACE portal.
  • Phase 1, launched on April 20, 2026, covers most entries where IEEPA duties were paid; entries subject to antidumping or countervailing duties are excluded initially.
  • CBP shared best practices to avoid IEEPA refund scams, including verifying official CBP communications, avoiding suspicious emails and websites, and using only verified ACE accounts.
  • On April 1, 2026, CBP introduced a modernized, web-based ACE Portal account application that streamlines new account creation, Trade Account Owner updates, and sub-account management.
  • CBP’s ACE Portal and ACH Refunds FAQs page was updated with new questions and responses as of May 20, 2026. Also, CBP’s IEEPA Reconciliation FAQ was updated on May 26, 2026, with new guidance on how reconciliation interacts with CAPE processing and duty calculations.
  • Effective June 29, 2026, CAPE will accept certain reconciliation-flagged entries (types 01, 02, and 06) where no reconciliation entry has been filed.
  • Latest: CBP has completed the deployment of CAPE enhancements for entries flagged for reconciliation. Effective June 29, 2026, importers and authorized brokers can now include reconciliation-flagged entries (types 01, 02, and 06) in their CAPE declarations where the reconciliation entry (type 09) has not been filed.
U.S. Customs and Border Protection seal over a waving American flag background

T​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​he U.S. Customs and Border Protection issued guidance on April 10, 2026 announcing the launch of a new electronic process for handling refunds of duties paid under the International Emergency Economic Powers Act (IEEPA).

Effective April 20, 2026, CBP deployed Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) tool within the ACE Secure Data Portal. CAPE is designed to simplify and streamline IEEPA duty refund requests made pursuant to court orders and applicable statutory authority.

Following its June 24, 2-26 guidancee, CBP completed the scheduled June 29 expansion of CAPE to cover reconciliation-flagged entries (types 01, 02, and 06) that have no reconciliation entry on file. Per CSMS #69066837, that deployment is now live, so importers and authorized brokers can include these entries directly in their CAPE declarations through the ACE Portal. CBP has since also updated several entry-level validations applied to CAPE Declarations. More information below.

How CAPE Works

CAPE is a centralized framework integrated into the ACE portal that allows importers and customs brokers to electronically submit, validate, and process IEEPA duty refund claims, including interest, in bulk rather than on an entry-by-entry basis. The system is built around four integrated components: a Claim Portal, Mass Processing, Review and Liquidation/Reliquidation, and Refund Processing.

Key highlights of CAPE Phase 1:

  • An electronic submission pathway for valid IEEPA duty refund claims
  • Consolidated refunds, including applicable interest, instead of entry‑by‑entry processing
  • Applicability limited to certain unliquidated entries and entries within 80 days of liquidation

CBP Refund Status Snapshot

CBP update to the U.S. Court of International Trade (May 12, 2026; data as of May 11, 7 a.m. ET), relayed by the National Customs Brokers & Forwarders Association of America, (NCBFAA), shows the following CAPE filing status:

  • 15,123,221 entries passed CAPE file and entry-specific validations and were accepted for IEEPA duty removal
  • 8,338,081 entries have been liquidated and/or reliquidated without IEEPA duties
  • Estimated duty refund and interest amount: approximately $35.46 billion (for liquidated and/or reliquidated entries)
  • Remaining refunds continue to be consolidated by CAPE Refund processing based on Importer of Record (IOR) or CBP Form 4811 designee and liquidation/reliquidation date
  • Transmission of consolidated refunds to the Treasury requires confirmation of Automated Clearing House (ACH) account information prior to release
  • Also, 1,880 consolidated refunds have not been transmitted to the Treasury because ACH account information has not been provided by the IOR or authorized CBP Form 4811 designee

CBP Responds to NCBFAA Questions

Q: Post Summary Correction (PSC) Filing: For entries that are within the PSC filing window and in the appropriate status, is filing a PSC the only available corrective action for the broker/filer to resolve these errors?

A: Yes, please use a PSC to correct entries prior to filing the CAPE declaration.

Q: Additionally, in these cases, (referring to the question above) is PSC Header Reason Code H99 (Other/Not Otherwise Specified) the correct code to use?

A: Yes, ‘H99 – Data Change-Other’ is an acceptable code.

Q: Entries Outside the PSC Window: What guidance does CBP provide to the trade community when these errors are identified on entries that are no longer eligible for PSC filing?

A: These entries will need to wait for another CAPE deployment. We have captured this scenario on our list of issues to address for future CAPE updates.

Q: IEEPA HTS Line Error: For the error “Goods Value Amount Not Allowed on IEEPA HTS Line,” would CBP consider implementing a programmatic solution to move the value to the appropriate Chapter 1–97 HTS line?

A: We understand that this is an issue but cannot commit to anything at this time

[Update: Per CSMS #69056483, CBP removed the validation requiring goods value to be reported on the Chapter 1–97 line. Entries that previously triggered this error are now accepted. See “CBP Updates CAPE Entry-Level Validations” below.]

Q: The HTS Relationship / Sequence Mismatch and Unable to Calculate Duty sometimes seem to resolve themselves on subsequent CAPE filings without any updates from the trade side. If we find that there is no error in the HTS relationship or sequence for a failed CAPE entry submission is the appropriate step to email IEEPARefunds@cbp.dhs.gov?

A: Yes. The CBP CAPE team is diligently working through the emails in that inbox.

Filing Requirements & Process Flow

Important: Only the Importer of Record (IOR) or the licensed customs broker who filed the entries can file a CAPE Declaration.

To prepare for CAPE submissions, CBP encourages importers to:

  • Ensure they have an active ACE Secure Data Portal account and,
  • Confirm that ACH refund banking information is properly enrolled in ACE.

On April 1, 2026, CBP launched a new web-based application for the ACE Secure Data Portal to streamline account setup. It applies to companies without existing ACE Portal access, with separate application paths for importer, exporter, protest filer, and other sub-account types.

In line with this, the agency recently published the “Applying for an ACE Secure Data Portal Account” page outlining how trade users can set up an ACE Portal top account, select sub-account types, and submit the correct application based on business activity.

CAPE Filing Requirements and Processing Steps

The CAPE filing process below is based on CBP’s updated guidance.

IORs and authorized brokers can access the CAPE tab within their ACE accounts to begin filing. Submissions require a CSV file listing up to 9,999 entry numbers where IEEPA duties were paid. The file must include entry numbers only, with no additional data fields.

Filers can submit multiple CAPE Declarations if the number of entries exceeds the limit. A template is available directly within the CAPE upload function.

Before acceptance, ACE performs validation checks to confirm:

  • Entry numbers are complete and properly formatted
  • The submitter is authorized (IOR or filing broker)
  • The uploaded file is not corrupted

If the file fails validation, ACE rejects the submission and displays specific error messages for correction and resubmission.

Once the file passes initial checks, ACE evaluates each entry for eligibility. Entries are excluded if they:

  • Are flagged for reconciliation or fall under reconciliation entry types
  • Involve drawback or USMCA duty deferral programs
  • Have open or suspended protests
  • Are tied to AD/CVD cases pending liquidation
  • Exceed the 80-day post-liquidation window
  • Reflect incorrect value reporting on IEEPA tariff lines

ACE removes ineligible entries while continuing to process valid ones. Filers can correct rejected entries and submit them separately.

After successful validation, ACE assigns a unique CAPE claim number to the accepted submission.

CBP advises filers to submit CAPE Declarations before initiating drawback claims and to exclude entries where a surety paid IEEPA duties.

Mass Processing

Once validated, ACE automatically removes the applicable IEEPA Harmonized Tariff Schedule (HTS) number, recalculates duties, and updates the entry to a new version.

Mass processing will be performed on all entry summaries that are accepted on a CAPE Declaration. All applicable IEEPA HTSUS Chapter 99 numbers will be removed at the entry summary line level, resulting in a new minor version of the entry summary. Duties will be recalculated as if IEEPA duties were never applied.

The projected refund will equal the difference between the duties, taxes, and fees originally paid and the recalculated duties, taxes, and fees owed. Interest is calculated on eligible refunds in accordance with 19 CFR 24.36, consistent with other CBP refund processes.

Review & Liquidation/Reliquidation

CBP reviews and either liquidates or reliquidates the updated entries (processed Monday through Thursday).

Entries are updated based on their status:

  • Unliquidated entries are set to liquidate 45 days after CAPE acceptance
  • Liquidated entries are reliquidated the next business day
  • Entries under review, suspension, or extension keep their current status

Warehouse entries follow the normal liquidation process. CBP processes refunds once these entries become eligible.

Refund Processing

Refunds are consolidated by IOR (or designated refund party) and liquidation/reliquidation date, then sent electronically to the designated bank account.

Payments are issued as a single ACH transfer. Also, CBP offsets any outstanding balances before releasing the refund. The final amount reflects the net balance after deductions.

Refunds may combine entries from multiple CAPE submissions if they share the same processing timeline.

Filers can track refunds through ACE using the REV-615 CAPE Refunds Trade Report.

Refunds are generally issued within 60 to 90 days after CAPE acceptance, depending on review and processing time.

Additional Filing Guidance

Protests

If a protest is filed solely for IEEPA refund purposes and the entry summary is within 80 days of the liquidation date, importers may withdraw the protest and include the entry in a CAPE Declaration for faster processing. For suspended protests, importers may request removal of the suspension through the processing center before withdrawal and submission under CAPE.

Post Summary Corrections (PSCs)

IEEPA duty refund requests cannot be initiated through PSCs. PSCs related to other adjustments or duty-free eligibility issues must be completed before submitting a CAPE Declaration.

ACH Payments

U.S. Customs and Border Protection issues all refunds electronically through ACH in line with federal payment requirements. Importers or designated 4811 parties must be enrolled in ACH to avoid payment delays.

ACE Reports Available for Monitoring CAPE Refund Claims

ES-022: CAPE Entry Summary Report

This report links CAPE declarations, entry summaries, and refund numbers to support tracking of the refund process. It also displays refund amounts separated into principal and interest.

REV-603: Trade Refund Report

This report allows trade users to track CAPE declarations after Treasury receives the approved refund claim. It shows the following refund secondary statuses:

  • Sent to Treasury, which indicates that Treasury has received an approved refund claim.
  • Treasury Issued, which indicates that a refund has been issued.
  • Funds Diverted, which indicates that funds have been applied to an existing bill before the refund is issued.
  • Check/ACH Returned, which occurs when refunds are rejected due to incomplete ACH Refund enrollment.

Users may refer to the ACE Reports Trade Refund Report Quick Reference Card for support in running this report.

REV-613: ACH Rejected Refunds Report

This report provides information on refunds rejected due to incomplete ACH Refund enrollment. Users may also refer to ACE Reports Trade Refund Report QRC for guidance. More information available in CBP’s Replacement Refund Instructions for handling rejected refunds.

REV-615: CAPE Details Refunds Report

This report builds on the REV-603 Trade Refund Report and provides entry summary-level details associated with CAPE declarations that have been sent to Treasury.

ACE Reports Tips

CBP encourages users to:

  • Schedule recurring ACE reports to reduce processing time and receive results directly in an email inbox. The Schedule a Report reference guide provides setup instructions.
  • Use ACE Reports to identify “4811 Notify Parties”. The data elements below can be added to Entry Summary (ES) reports to capture notify party details:
    • CF 4811 Notify Party Name
    • CF 4811 Notify Party Number

Related Resources:

Latest: CAPE Expansion for Reconciliation-Flagged Entries Now Deployed

Per CSMS #69066837, CBP has completed the successful deployment of enhancements to the CAPE application in the ACE Portal for entries flagged for reconciliation. Effective June 29, 2026, importers and authorized customs brokers can now include in their CAPE declarations certain reconciliation-flagged entries (entry types 01, 02, and 06) for which the reconciliation entry (entry type 09) has not been filed. Consistent with CAPE Phase 1, these entries remain limited to unliquidated entries and entries that have been liquidated within 80 days of the CAPE declaration filing date.

Once accepted through CAPE, IEEPA duties will be removed from the underlying entries before the reconciliation filing occurs, allowing the IEEPA refund process to be handled separately from reconciliation calculations. After CAPE acceptance, the trade may proceed with filing the reconciliation entry.

Entries flagged for reconciliation that already have a reconciliation filing on record remain excluded from the June 29 deployment. CBP indicated that support for these entries will be addressed in a future phase of CAPE development.

CBP Updates CAPE Entry-Level Validations

On June 25, 2026, CBP updated several entry-level validations applied to entries on CAPE Declarations in ACE. Entries that previously failed for the errors below can be resubmitted on a new CAPE Declaration.

Goods Value Amount on the Ch. 1–97 line: CBP removed this validation. Entries that previously triggered the error (“Goods Value Amount Must Be Reported on the Ch 1-97”) will now be accepted, with no correction needed before resubmitting.

HTS Relationship/Sequence Mismatch: CBP narrowed this validation and split the prior error into two more specific messages. Entries that previously failed may now be accepted, or may return one of the following:

  • Invalid HTS — triggered when the line action date falls outside the begin and end dates of the HTS codes on the entry. If an HTS code was end-dated and replaced with a new HTS code after the entry summary was originally filed, file a PSC to remove the expired code and replace it with the new code, then resubmit the entry on a new CAPE Declaration.
  • HTS Relationship Mismatch — triggered when an HTS code designated as an add/replace/derived HTS code (one carrying an associated range of HTS codes required for duty calculation) is on the entry but the corresponding HTS code has not been provided. File a PSC to provide the appropriate corresponding HTS code(s), then resubmit the entry on a new CAPE Declaration.

Filers needing technical assistance with filing a PSC should contact their assigned client representative. A complete list and descriptions of CAPE validation error messages is available on CBP’s IEEPA Duty Refunds page and in the CAPE Declarations and Error Definitions Quick Reference Guide. Technical questions on this update can be directed to IEEPARefunds@cbp.dhs.gov; general ACE technical questions go to the ACE Account Service Desk (ASD) at 866-530-4172 or ace.support@cbp.dhs.gov.

CAPE and IEEPA FAQ Pages Update (May 2026)

As of May 20, 2026, CBP updated its ACE Portal and ACH Refunds FAQs page with new questions and responses. The FAQs page focuses on enrollment requirements, account setup, bank authorization, and refund monitoring for importers and brokers.

Further, on May 26, 2026, CBP updated its IEEPA Duty Refunds page, adding two new responses focused on reconciliation and its interaction with CAPE processing. The update highlights CBP’s recommendation to delay reconciliation filings unless the filing deadline falls within 30 days, while also allowing filings without increased IEEPA duties when deadlines are near.

CBP also confirmed that it is developing a phased solution to support reconciliation-flagged entries within the CAPE framework and will issue further CSMS guidance as implementation progresses.

CBP Warns Importers of Refund Scams

CBP released a guidance to help importers and brokers avoid fraud attempts linked to CAPE and IEEPA refund processing.

  • Only use the ACE portal to file CAPE declarations and
  • Do not provide personal, company, or banking information to unknown individuals claiming to file refunds on your behalf.
  • Treat any request for sensitive data outside ACE or official CBP channels as suspicious.
  • Verify that any CBP communication comes from an official email ending in @cbp.dhs.gov.
  • CBP generally does not request sensitive details such as Social Security numbers, bank account information, or passwords via email or text.
  • Do not respond to unsolicited emails, calls, or texts related to IEEPA refunds or CAPE processing.
  • Avoid clicking links or attachments in unexpected emails claiming to be from CBP.
  • Confirm that ACE-related reports or communications originate from known CBP addresses, including bobjadm@cbp.dhs.gov for scheduled reports.
  • Keep ACE account owner and contact information accurate and up to date.
  • Report suspicious communications to IEEPAFraud@cbp.dhs.gov.

Background Info (Phased Implementation)

Phase 1 will handle the majority of entries where IEEPA duties were previously paid, covering both formal and informal entries. However, the following will initially be excluded:

  • Unliquidated entries subject to antidumping or countervailing duties
  • Entries with ACE statuses such as Suspended, Extended, or Under Review
  • Certain specialized entry types, including warehouse withdrawals and entries tied to drawback claims

CBP plans to expand CAPE’s capabilities in later phases to address these more complex scenarios and will issue additional operational guidance to trade stakeholders as development progresses. For more information, visit the CBP IEEPA Duty Refunds page.

CAPE Resources

On May 15, 2026, CBP issued a Trade Relations email accompanied by an attached CBP Trade Bulletin providing additional CAPE filing resources and guidance for importers and customs brokers.

Refer to the ACE Portal: CAPE Declarations Quick Reference Guide for more information. Recorded webinars are also available on CBP’s Trade Outreach Webinars page.

Other resources:

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