Frequently Asked Questions

CAPE (Consolidated Administration and Processing of Entries) is an electronic portal built within CBP's Automated Commercial Environment (ACE) to process refunds of IEEPA tariff duties that were ruled unconstitutional by the Supreme Court in February 2026. Phase 1 launches April 20, 2026.

Any U.S. importer of record who paid duties under IEEPA tariffs (HTS Chapter 99 subheadings 9903.01.25 through 9903.01.70) may be eligible. IEEPA tariffs were imposed on imports from Canada, China, Mexico, and countries importing Venezuelan oil from February 2025 through February 2026. Phase 1 covers unliquidated entries and entries liquidated within approximately 80 days.

You can receive a refund of all IEEPA duties paid on qualifying entries. The exact amount depends on the duties you paid. There is no cap on individual refund amounts.

Phase 1 covers two categories: (1) unliquidated entries — duties paid but not yet liquidated by CBP, and (2) recently liquidated entries — liquidated within approximately 80 days of your CAPE filing. Future phases will address other entry types.

No. Entries subject to Anti-Dumping or Countervailing Duty (AD/CVD) orders are excluded from Phase 1. CBP will address these in future CAPE phases.

Entries with pending protests under 19 USC § 1514 are excluded from Phase 1 of CAPE. You should continue your protest proceedings separately.

No. Entries associated with drawback claims are excluded from Phase 1 to prevent double recovery of duties.

Yes. CAPE declarations are filed through the ACE Portal. If you or your customs broker already file entries electronically, you likely have access. New accounts take 4-6 weeks to activate.

Yes. Licensed customs brokers with ACE Portal access can file CAPE declarations on behalf of importers of record, provided they have proper authorization.

Entry numbers must be in CSV (comma-separated values) format with one entry per row. Each entry number must be in the standard 11-digit format. Maximum 9,999 entries per declaration.

No. Once submitted, CAPE declarations cannot be amended or withdrawn. This is why it's crucial to verify all entry numbers before submission.

Duplicate entry numbers — whether within a single declaration or across multiple declarations — will be rejected by the system. Each entry number can only appear in one CAPE declaration.

Before submitting a CAPE declaration, you must certify that all listed entries are eligible for refund and that you have not filed duplicate claims. This is a legally binding statement.

After CBP accepts your CAPE declaration, expect 60-90 days for the refund to be deposited via ACH direct deposit to your registered bank account.

Refunds are issued exclusively via ACH direct deposit. You must register a separate ACH refund account through the ACE Portal — your existing duty payment account cannot be used for refunds.

Yes. Trade law experts strongly advise importers to file timely protests of liquidations within 180 days, even if you plan to use the CAPE system. Protests serve as a safety net in case the CAPE process encounters delays or complications.

A lawsuit at the Court of International Trade (CIT) may be the only path to recovering refunds for entries that have already finally liquidated (i.e., beyond the protest window). Consult with a trade law attorney to evaluate whether filing suit is appropriate for your situation.

CBP advises that importers should not rely solely on CAPE. Factors could impact or delay the process. Filing timely protests and, where appropriate, considering CIT litigation provides additional layers of protection for your refund rights.

No. CAPE Portal Guide is an informational resource. We are not a law firm, customs broker, or government agency. We provide educational content and connect importers with vetted trade law professionals.

No. We provide general guidance based on publicly available CBP information. Refund eligibility depends on your specific circumstances. We recommend consulting with a qualified trade law attorney for advice specific to your situation.