TARIFF TRACKER
CBP opens CAPE process for consolidated IEEPA duty refunds
CBP provides the CAPE process for consolidated refunds of IEEPA duties, including interest. Importers and authorized brokers file entry lists through the ACE Portal, with valid refunds generally issued in 60 to 90 days unless further review is needed.
Updated October 12, 2026
STATUS
In effect
·
IEEPA
PRODUCT FAMILIES
All goods
COVERED GOODS
Entries with IEEPA HTS Chapter 99 provisions and corresponding IEEPA duties. CAPE requires entries to have at least one IEEPA HTS.
EXCLUSIONS
Current CAPE processing is limited by phase and entry status. The page lists limits for entries such as reconciliation entries already on file, drawback, warehouse entries, open protests, entries not in ACE, entries with final liquidation, and some other validation failures.
WHAT TO DO (OUR GUIDANCE, NOT LEGAL ADVICE)
If you paid IEEPA duties, compile eligible entry numbers, confirm ACE Portal access and refund ACH bank information, and have the IOR or filing broker submit CAPE Declarations in ACE. Do not pay fees to receive a refund because CBP says it does not charge processing fees.
SOURCES
CBP: IEEPA duty refunds (September 30, 2026)
QUOTES FROM THE SOURCE
Signed: "Last Modified: Sep 30, 2026 IEEPA Resources Fact Sheet: CAPE Refund Fraud Solicitation" (source)
Status: "launched the Consolidated Administration and Processing of Entries (CAPE) functionality within the Automated Commercial Environment (ACE) to streamline the submission and processing of valid refund requests for duties imposed under the International Emergency Economic Powers Act (IEEPA)" (source)
Covered goods: "Once a CAPE Declaration is validated and accepted, ACE updates the appropriate entry summary lines by removing the IEEPA Harmonized Tariff Schedule Chapter 99 provision and the corresponding IEEPA duties" (source)
Covered goods: "No IEEPA HTS on Entry Entry must have at least one IEEPA HTS" (source)
Exclusions: "Phase 1: certain unliquidated entries and certain entries within 80 days of liquidation Phase 2: entries flagged for reconciliation where the reconciliation entry is not yet on file" (source)
Status: "Importers and authorized brokers should anticipate that valid IEEPA refunds will generally be issued within 60 - 90 days following acceptance of the CAPE Declaration" (source)
Signed: "How can I prepare? Updated 4/10/2026 IORs and brokers should ensure they have an ACE Portal account" (source)
Checked against source
on
CBP page describes CAPE in ACE for consolidated IEEPA duty refunds with interest, Phase 1 and Phase 2 scope, refunds generally 60 to 90 days after acceptance, and no fees; FAQ entries are dated from Updated 4/10/2026 to Updated 9/30/2026 and no launch date is stated.
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