CBP's CAPE refund capability is due to launch today. Learn what importers must do to claim IEEPA duty refunds, and how Truss Faber can help.

How can importers claim IEEPA tariff refunds?

Key takeaway: Following the U.S. Supreme Court's February 2026 ruling striking down tariffs imposed under the International Emergency Economic Powers Act (IEEPA), U.S. Customs and Border Protection (CBP) is due to launch the Consolidated Administration and Processing of Entries (CAPE) capability within ACE on April 20, 2026, to process IEEPA duty refund claims. Importers of record must set up an ACE Secure Data Portal account and compile documentation on unliquidated entries and certain entries within 80 days of liquidation. Refunds will be issued via ACH direct deposit only — CBP no longer issues physical checks. Phase I applies to certain unliquidated entries and recently liquidated entries; entries that have reached final liquidation, and other certain entries, are not included in this phase.  ________________________________________________________________________________________________________

In February 2026, the U.S. Supreme Court struck down tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Under order and supervision of the Court of International Trade (CIT), U.S. Customs and Border Protection (CBP) is building a mechanism to process IEEPA tariff refunds through the ACE portal. CBP announced that the Consolidate Administration and Processing of Entries (CAPE) capability will launch Phase I today, April 20, 2026.  

Helping manufacturers understand the refund process is Truss Faber Principal Attorney Suzanne Garner, who served in the General Counsel’s Office of the U.S. Trade Representative and advises businesses on laws and regulations that affect supply chains, including customs duties. Suzanne recently presented an importer-focused webinar hosted by the Center for Advanced Manufacturing Puget Sound (CAMPS), to walk through the current tariff refund landscape and what businesses can do to prepare.

"CBP created a dedicated system to process IEEPA refunds at scale,” Suzanne explained. “It’s designed to be a simplified and efficient system—but refunds are not automatic, and this initial phase will cover certain, more recent duty entries.”

The CIT has ordered refunds for all IEEPA‑covered entries. However, CBP is rolling out its refund mechanism in phases, and Phase I will include certain unliquidated entries and certain entries within 80 days of liquidation. Entries that have reached final liquidation, are subject to protest, and other certain entries will not be included in Phase I. Importers should carefully follow CBP published guidance.

Suzanne Garner and the Truss Faber team are ready to help you assess where you stand and what to do next.

Next Steps: How to prepare for the CAPE capability

  • Compile documentation on entries subject to IEEPA tariffs  

Resources: Important guidance from CBP on the CAPE capability and tariff refunds

This article is intended for informational purposes only and does not constitute legal advice or create an attorney-client relationship with Truss Faber PC. For guidance specific to your situation, contact Truss Faber Principal Attorney Suzanne Garner.  

Questions? Reach us at info@trussfaber.com.