CBP Launches New Process for IEEPA Duty Refunds (CAPE Now Live)

Published April 10, 2026 | Updated April 20, 2026

Key Points

• The system, called Consolidated Administration and Processing of Entries (CAPE), will allow importers and customs brokers to submit refund requests through the ACE portal.
• CAPE will include four integrated components: Claim Portal, Mass Processing, Review and Liquidation/Reliquidation, and Refund Processing.
• Phase 1 will cover most entries where IEEPA duties were paid; entries subject to antidumping or countervailing duties are excluded initially.
• CBP will launch the first phase of IEEPA refund tool in ACE (April 20, 2026) as per their CSMS.
• CBP’s new guidance include detailed CAPE filing steps, timelines, and additional instructions covering protests, PSCs, and ACH payments.
• CBP hosted an April 17 webinar to explain CAPE refund procedures. Recording is available.
• Latest: CAPE Phase 1 is now live in the ACE Portal, allowing importers and authorized brokers to begin submitting IEEPA refund claims electronically.

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 will deploy 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. On April 13, 2026, CBP issued additional guidance with detailed filing requirements, validation rules, processing steps, and timelines for CAPE submissions.

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

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.

The process below is updated based on the latest guidance issued by the CBP.

CAPE Filing (ACE Portal)

The CAPE process starts with the filing of the CAPE Declaration in the ACE Portal by the IOR or the authorized broker who filed entries on behalf of the IOR.

Updated Guidance

Importers of Record (IORs) and authorized brokers can access the CAPE tab within their ACE accounts to begin the filing process. 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. Only the IOR tied to the entries or the broker who filed them can submit the declaration. 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.

Updated Guidance

Review & Liquidation/Reliquidation

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

Updated Guidance

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.

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.

Additional Resources

CBP has provided the below informational links to assist in applying for an ACE Portal and ACH refund account:

• One Page Overview: ACH Refund Enrollment
• Frequently Asked Questions: ACE Portal and ACH Refunds FAQs
• Training Video: Applying for an ACE Portal Importer Account and Enrolling in ACH Refunds
• Training Guide: ACE Portal Importer Account Application
• Training Guide: ACH Refund Enrollment in the ACE Portal
• Rejected ACH Refund Information: Replacement Refund Instructions

How GHY Can Help?

GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.

By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.

Contact Us Today! Booking a Meeting, email consult@ghy.com, or call +1 (800) 667-0771.