Changeflow GovPing Trade & Sanctions CBP Launches CAPE Portal for IEEPA Tariff Refunds
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CBP Launches CAPE Portal for IEEPA Tariff Refunds

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Summary

CBP's Consolidated Administration and Processing of Entries (CAPE) tool is now live as the exclusive intake mechanism for administrative processing of IEEPA tariff refund claims stemming from Supreme Court invalidation of emergency tariffs. Only importers of record or licensed customs brokers who originally filed the import entry may submit claims through the ACE Portal, using a formal declaration with a .CSV file containing up to 9,999 entries. Phase 1 eligibility is limited to unliquidated entries and those liquidated within the prior 80 days.

“CBP has communicated that CAPE is the exclusive intake mechanism for administrative processing of IEEPA tariff refund claims.”

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JD Supra is the legal industry's open library where US and international law firms publish client alerts and regulatory analysis. The Trade Law section aggregates everything from partners covering customs, tariffs, sanctions enforcement, export controls, anti-dumping, CFIUS, and supply-chain compliance. Around 310 alerts a month from across the bar. Watch this if you advise on US trade policy whiplash, manage tariff exposure for a manufacturer, run an OFAC compliance program, or track EU and UK sanctions enforcement against Russia. The signal-to-noise ratio is genuinely good because firms only publish when they have something to say to their own clients. GovPing pulls each alert with the firm name, author, and topic.

What changed

CBP has launched the Consolidated Administration and Processing of Entries (CAPE) tool as the exclusive online portal for submitting administrative refund claims for tariffs imposed under the International Emergency Economic Powers Act (IEEPA) that were invalidated by the U.S. Supreme Court. The portal is accessed through the Automated Commercial Environment (ACE) Secure Data Portal and requires a formal CAPE declaration plus a formatted .CSV file with up to 9,999 import entries per submission.\n\nImporters of record and licensed customs brokers who filed the original import entries are the only parties authorized to file CAPE declarations. Affected importers should verify ACE Portal account status, enable ACH Refund Authorization with up-to-date banking information, and confirm eligibility for Phase 1 claims, which is limited to unliquidated entries and entries liquidated within the prior 80 days. CBP advises that processing times may vary based on claim volume and complexity, and certain factors such as suspended liquidation or pending protests may affect eligibility or timing.

Archived snapshot

Apr 23, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

April 22, 2026

CBP Launches Cape Platform for Tariff Refund Claims

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U.S. Customs and Border Protection (“CBP”) has opened a dedicated online portal for submitting refund claims for tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”) that were invalidated by the U.S. Supreme Court.

Refund claims must be submitted through CBP’s Consolidated Administration and Processing of Entries (“CAPE”) tool. CAPE is accessed through the Automated Commercial Environment Secure Data Portal (“ACE Portal”). CBP has communicated that CAPE is the exclusive intake mechanism for administrative processing of IEEPA tariff refund claims. Claims are submitted with a formal declaration along with a .CSV file meeting specific formatting requirements which may include up to 9,999 import entries.  Only the importer of record, or the licensed customs broker who filed the original import entry, may file a CAPE declaration. CBP is processing claims in phases, and only certain unliquidated entries and entries that have liquidated within the prior 80 days are eligible in the Phase 1 rollout.

Follow these steps to request a tariff refund using the CAPE system:

  1. Log in to the ACE Portal (an active ACE account is required).
  2. Enable ACH Refund Authorization in your ACE Portal and ensure your bank account information is up to date.
  3. Access the CAPE system refund module within the ACE Portal.
  4. Submit a CAPE declaration using the template provided in the CAPE system. CBP has cautioned that refund claims will be reviewed for accuracy and eligibility and that processing times may vary depending on claim volume and complexity. Importers can track the status of their declarations through their ACE Portal.  Certain other factors may impact timing or eligibility for refund through the CAPE system including suspension of liquidation or pending protests.

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Last updated

Classification

Agency
Bodman
Published
April 22nd, 2026
Instrument
Notice
Branch
Executive
Legal weight
Non-binding
Stage
Final
Change scope
Minor

Who this affects

Applies to
Importers and exporters
Industry sector
4231 Wholesale Trade
Activity scope
Tariff refund claims Customs entry filing IEEPA compliance
Geographic scope
United States US

Taxonomy

Primary area
International Trade
Operational domain
Regulatory Affairs
Topics
International Trade Export Controls Sanctions

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