IEEPA Refund Process Launching April 20

CBP/US Customs just issued a message announcing the launch of phase 1 of CAPE—the platform Customs developed to process IEEPA tariff refunds. We have copied the message here for your information. The details of the filing process are further outlined in the “CAPE Information Notice” and we have copied the basic process outlined in this document here:

What will CAPE do?

Beginning April 20, 2026, importers and customs brokers will be able to file Phase 1 requests for refunds of IEEPA duties directly through the ACE Portal by uploading a comma-separated values (CSV) file in the new CAPE tab. The CAPE tab will be available in the Importer, Organizational Broker, and Filer sub-accounts in ACE. The CSV file, called a CAPE Declaration, will contain a list of entry numbers for which IEEPA refunds are requested. Each individual CAPE Declaration is limited to 9,999 entries, but multiple CAPE Declarations may be submitted. A downloadable CAPE Declaration template file will be available through the “Upload” button in the CAPE tab. This deployment does not include electronic data interchange (EDI) impacts. Filers cannot use the Automated Broker Interface (ABI) to file a CAPE Declaration.

CAPE will validate the submission and provide feedback to the filer as described below. For valid entry numbers, ACE will update the entry summary lines to remove the dutiable IEEPA Harmonized Tariff Schedule (HTS) Chapter 99 codes and duties, resulting in a new version of the entry summary. Once the IEEPA duties have been removed, ACE will recalculate the duties owed without the dutiable IEEPA HTS code(s). In general, following CBP review, entries will be liquidated or reliquidated, and refunds will be consolidated by recipient and liquidation date and then issued.

CSMS # 68315804 – Introduction – Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026 Deployment

On April 20, 2026, U.S. Customs and Border Protection (CBP) will launch the first phase of the Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment Secure Data Portal (ACE Portal). CAPE will simplify International Emergency Economic Powers Act (IEEPA) duty refund requests made pursuant to court order and in accordance with appropriate statutory authority by providing an electronic pathway to submit valid IEEPA duty refund claims.

CAPE is designed to consolidate refunds of IEEPA duties including interest rather than processing refunds on an entry-by-entry basis. CBP plans to implement CAPE through a phased development approach, adding more functionality in subsequent phases for more complicated scenarios. CAPE Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation.

Requesting refunds of IEEPA duties requires only the following summarized actions:

  1. Importers of Record (IORs) and authorized Customs brokers have an established ACE Secure Data Portal account (ACE Portal account)
  2. Refund recipients use the ACE Portal account to provide CBP with bank account information for refunds
  3. IORs and authorized Customs brokers submit CAPE Declarations in the 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. Once accepted, CBP will remove the IEEPA Harmonized Tariff Schedule number and recalculate the duties due without IEEPA, updating the entry to a new version. CBP will review the updated version of the entry and liquidate or reliquidate. Refunds will be consolidated by IOR or the party designated via CBP Form 4811 and liquidation date.

IORs and brokers who will be filing CAPE Declarations are encouraged to prepare for CAPE filing by ensuring that they have an ACE Portal account and that their bank account information for refunds has been added to their account. For additional information about ACE Portal access and ACH refunds visit the resources below:?

  1. One Page Overview: ACH Refund Enrollment
  2. Frequently Asked Questions: ACE Portal and ACH Refunds FAQs
  3. Training Video: Applying for an ACE Portal Importer Account and Enrolling in ACH Refunds
  4. Training Guide: ACE Portal Importer Account Application
  5. Training Guide:?ACH Refund Enrollment in the ACE Portal
  6. Rejected ACH Refund Information: Replacement Refund Instructions

To learn more about CAPE functionality in ACE, please see the CAPE Information Notice. For more information on the CAPE filing process, please see the CAPE Refund Quick Reference Guide.

CBP will continue to issue messaging via the Cargo Systems Messaging Service (CSMS) to ensure the trade community is informed and prepared to utilize this new tool and as new enhancements are deployed.

Technical questions regarding this message should be directed to IEEPARefunds@cbp.dhs.gov. General questions regarding this message should be directed to traderelations@cbp.dhs.gov. We are excited to see this process quickly move from a Supreme Court decision to action and we commend all of the stakeholders who worked to make this happen for all importers. Please contact WSSA should you have any questions.

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