How CBP will process IEEPA tariff refunds.
CAPE system build progress
Importers submit declarations listing affected entries
Removes IEEPA tariff codes and recalculates duties
Reviews entries, calculates interest, schedules reliquidation
Consolidates refunds and issues electronic ACH payments
Source: CBP Declaration, Atmus Filtration Inc. v. United States, March 19, 2026.
How CAPE will process refunds
File a declaration
The importer of record files a declaration in ACE listing all entries on which IEEPA duties were paid
ACE validates and recalculates
ACE validates each entry, recalculates duties without IEEPA tariff codes, and computes applicable interest under 19 U.S.C. §1505(c)
CBP reviews
CBP reviews the declaration and schedules entries for reliquidation
Refund disbursed
Refunds are consolidated by importer and disbursed electronically through ACH
What importers should do now
Enroll in ACH electronic refunds through ACE — CBP no longer issues paper checks
Verify ACE Secure Data Portal access
Export your ES-003 Entry Summary Details for the full covered period
Confirm your banking information in ACE is current
Consider filing protests on liquidated entries approaching the 180-day deadline
Request a free IEEPA tariff refund assessment to validate your entry data before the portal opens — check your eligibility
Don't want to wait for CAPE? Skip the queue with immediate capital →
Frequently asked questions
When does the CAPE portal launch?
CBP is targeting approximately 45 days from March 11, 2026 — approximately mid-April 2026. All four components must pass testing before deployment to the live ACE environment.
Do I need to do anything before CAPE launches?
Yes. Enroll in ACH electronic refunds through ACE, verify your portal access, and prepare your ES-003 entry data for the covered period. Importers who have validated data ready may be processed earlier.
Will CAPE process all refunds at once?
No. CBP has approximately 2,500 staff to process over 53 million affected entry lines across 330,000+ importers. Processing will be sequential. Filing order may determine when your refund is processed.
What if I don't want to wait for CAPE?
You have alternatives. For unliquidated entries, your broker can file post-summary corrections now. For liquidated entries, you can file protests. You can also explore immediate capital through claim assignment — receiving payment in 14–21 days instead of 18–36 months. Learn about immediate capital →