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CBP Launches New Process for IEEPA Duty Refunds – Effective April 20, 2026

Trade Update • April 10, 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.
U.S. Customs and Border Protection seal over a waving American flag background

T​​​​​​​​​​​​​​​​​​​​​​he U.S. Customs and Border Protection (CBP) has announced the launch of a new electronic process for handling refunds of duties paid under the International Emergency Economic Powers Act (IEEPA) in CSMS # 68315804.

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.

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.

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. 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 flows as follows:

  • Claim Portal (Submission): The IOR or authorized broker submits a CAPE Declaration via the ACE portal, uploading a CSV file of eligible entry summaries. ACE performs automated file validation on formatting, required data, and submitter authorization. Failed submissions are rejected with specific issue notices for correction and resubmission.
  • Mass Processing: Once validated, ACE automatically removes the applicable IEEPA Harmonized Tariff Schedule (HTS) number, recalculates duties as if IEEPA charges had not been declared, and updates the entry to a new version.
  • Review & Liquidation/Reliquidation: CBP reviews and either liquidates or reliquidates the updated entries (processed Monday through Thursday), calculating applicable interest. Manual review by CBP personnel is available where required.
  • Refund Processing: Refunds are consolidated by IOR (or designated refund party) and liquidation/reliquidation date, then sent electronically to the designated bank account.

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:

How GHY Can Help?

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