CBP Announces CAPE Tool for IEEPA Duty Refund Claims

  • Effective Date: April 13, 2026
  • Affected Regions: North America
  • Advisory Type: Tariff
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In a Trade User Information Notice update on April 8, 2026, U.S. Customs and Border Protection (CBP) announced the first phase of the Consolidated Administration and Processing of Entries (CAPE) tool.  CAPE is designed to assist importers of Record (IORs) and customs brokers with submitting claims for International Emergency Economic Powers Act (IEEPA) duty refunds.

The CAPE tool will become available on April 20, 2026, for initial filings. 

CAPE Phase 1 Scope 

Phase 1 of CAPE applies to the following entry types: 

  • Certain unliquidated entries 
  • Certain entries within 80 days of liquidation 
  • Entries with a liquidation status of suspended, extended, or under review, as well as warehouse entries and warehouse withdrawal entries.

These entries will retain their current liquidation status until resolved.  If a refund claim is validated, the refund will be issued following liquidation. 

Entry Types Planned for Future Phases 

CBP is currently evaluating additional, more complex entry types for inclusion in future phases of CAPE including: 

  • Entries flagged for reconciliation 
  • Entry Type 09 (Reconciliation Summary) 
  • Drawback claims 
  • Entries covered by open protest 
  • Entries not filed in ACE or entries without a liquidation status in ACE 
  • Entries subject to Antidumping and Countervailing Duties (AD/CVD) 
  • Entries for which liquidation is final 

CAPE Requirements 

To participate in CAPE, the following requirements apply: 

  • An established ACE Secure Data Portal (ACE Portal) account 
  • Refund recipients must use the ACE Portal to provide CBP with bank account information for electronic refunds 
  • IORs and authorized customs brokers must submit CAPE Declarations through the ACE Portal 

Importers are encouraged to review the CBP Trade User Information Notice to understand the specific CBP validations rules within CAPE, how refunds will be issued and how refund status can be monitored. 

Refund timeline 

Once the CAPE Declaration is accepted, importers should expect 60–90 day processing period for refunds. Refunds will be consolidated by Importers of Record or the party designated on the CBP Form 4811, as well as by liquidation date. 

Refund Reminder 

 As of February 6, 2026, CBP issues refunds only electronically.  Importers filing CAPE Declarations must ensure their ACE Portal banking (ACH Refund) information is current prior to submission. 

If a customs refund is processed and the importer does not have an ACE portal account with ACH Refund information on file, the refund will be placed on hold until enrollment is completed. In these situations, no interest will accrue. 

For the first quarter of 2026, CBP paid interest at a rate of 7% for non-corporations and 6% for corporations. 

Additional Resources:

In Cargo Systems Messaging Service (CSMS) #68315804, CBP provided multiple resources including:  

  • An overview of the ACH Refund Enrollment 
  • Frequently Asked Questions (FAQs) 
  • Various Training videos on ACH Refund Enrollment 

CBP has also posted an updated webpage outlining the IEEPA refund process, FAQs, and additional reference materials. The trade community is encouraged to check the page regularly for updates. 

Please reach out to your C.H. Robinson representative with any questions.