Section 1
What is CAPE? CBP's Automated Refund System
CAPE (Customs Automated Protest and Entry) is CBP's web-based portal purpose-built to process IEEPA tariff refunds at scale. Instead of requiring 333,000 importers to each file individual formal protests under 19 USC 1514, CBP built CAPE to streamline the process into a declaration-based system where importers confirm the IEEPA duty amounts they paid, and CBP cross-references that against its own import records.
Launched via CBP CSMS #68315804 on April 10, 2026, CAPE is the primary mechanism importers will use to recover IEEPA duties paid on goods entered between April 2025 and the SCOTUS ruling date of February 20, 2026. Access it at cbp.gov/cape.
Official Portal
cbp.gov/cape
CBP Automated Protest and Entry — Opens April 20, 2026. Use ACE portal credentials or importer of record number to register.
For background on how we got here — the SCOTUS ruling, the $166B refund pool, who qualifies — see our IEEPA Tariff Refund Guide.
April 20
Phase 1 launch date
63%
Of entries in Phase 1
Section 2
CAPE vs. The Traditional Protest Process
Before CAPE, importers who believed CBP assessed incorrect duties had to file formal protests under 19 USC 1514 — a paper-heavy, per-entry process that could take 12-18 months per protest. For the IEEPA situation (millions of entries, hundreds of thousands of importers), the traditional process would have collapsed under its own weight.
CAPE solves this by replacing individual protests with a bulk declaration model:
| Aspect |
Traditional Protest |
CAPE Portal |
| Filing method |
Individual written protest per entry |
Online declaration via cbp.gov/cape |
| Per-entry requirement |
Yes — separate protest per entry |
Bulk declaration — multiple entries in one filing |
| Filing fee |
$30-$250 per protest |
Free (no user fee for refund declarations) |
| Processing time |
12-18 months typical |
CBP has not published timelines; scale-driven |
| Legal representation |
Often requires counsel |
Broker can file with power of attorney |
| Interest |
19 USC 1505(b) — statutory interest owed |
Same — interest accrues per entry |
Why CAPE Exists
The Supreme Court's February 20, 2026 ruling invalidated all IEEPA tariffs. CBP faced the administrative challenge of refunding duties on 53 million entry summary lines across 333,000 importers of record. A traditional per-entry protest process was not viable at that scale. CAPE is CBP's solution for processing these refunds at speed.
Section 3
Phase 1 vs. Phase 2 — What Each Covers
CBP is rolling out CAPE in two phases. Phase 1 launches April 20 and covers the majority of entries. Phase 2 will handle the remainder once CBP establishes the required legal framework.
Phase 1 — Active
Unliquidated & Non-Final Entries
Entries that have not been liquidated by CBP or are still within the normal protest period. Represents approximately 63% of all affected entry summary lines.
Launches April 20, 2026
Phase 2 — Pending
Liquidated & Final Entries
Entries that have been fully liquidated and are past the standard protest window. Requires additional legal framework from CBP before launch.
Date TBD by CBP
What "Unliquidated" Means
An entry is unliquidated if CBP has not yet made a final determination on the duties owed. Given the volume of imports and CBP's standard processing timelines, most entries filed in 2025 and early 2026 are likely still unliquidated. Your customs broker or the ACE portal can confirm the status of specific entries.
The Phase 2 Waiting Game
Phase 2 will address the remaining ~37% of entries: those already liquidated by CBP before the SCOTUS ruling. These entries require a different legal framework because they would normally be outside the 180-day protest window. CBP has not announced a Phase 2 launch date. Monitor:
- CBP CSMS messages — subscribe at cbp.gov
- cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds — official IEEPA refund page
- The Trade Stack newsletter — we'll publish Phase 2 updates immediately
File Phase 1 Now — Even If Phase 2 Is Coming
Phase 1 and Phase 2 are separate processes. Filing your unliquidated entry claims on April 20 does not affect your Phase 2 eligibility for liquidated entries. Get Phase 1 filed first — you can file Phase 2 separately when it opens.
Section 4
Eligibility: Which of Your Entries Qualify
To qualify for a CAPE Phase 1 refund, an entry must meet all of the following criteria:
| Criterion |
Requirement |
Phase 1 |
Phase 2 |
| Entry period |
Filed between April 2025 and February 20, 2026 |
✓ |
✓ |
| IEEPA duties paid |
Chapter 99 HTS subheadings imposed under IEEPA authority |
✓ |
✓ |
| You are the importer of record |
Your name/company on CBP Form 7501 |
✓ |
✓ |
| Entry is unliquidated |
CBP has not made final duty determination |
✓ |
✗ |
| Entry is liquidated |
CBP has made final duty determination |
✗ |
✓ |
| Within standard protest window |
Entry is non-final (protest period still open) |
✓ |
✗ |
How to Find IEEPA Duty Lines on Your Entry Summaries
Look at your CBP Form 7501 entry summaries. IEEPA tariffs were collected under HTS Chapter 99 subheadings that specifically cite IEEPA authority. You are looking for rows in the duty section that:
- Use an HTS subheading in Chapter 99
- Carry a rate imposed under the IEEPA emergency declaration
- Show a duty amount paid between April 2025 and February 20, 2026
If you use a customs broker, ask them to generate a report of all entries containing Chapter 99 IEEPA-related duty lines for the affected period. Most brokers are already preparing these reports for clients in anticipation of the CAPE launch.
Use the IEEPA Refund Analyzer
Upload your entry data to our IEEPA Refund Analyzer to get a detailed refund estimate with interest calculations. For HTS classification questions on which Chapter 99 codes apply to your products, use our HTS Classifier.
Section 5
How to Use the CAPE Portal — Step by Step
When the portal opens on April 20, follow these steps to file your IEEPA refund declaration. If you've already organized your entry summaries and identified the IEEPA duty lines, the actual portal submission takes 15-30 minutes for most importers.
-
Navigate to cbp.gov/cape and register. Starting April 20, go to
cbp.gov/cape. Click "Register" and sign in with your ACE portal credentials. If you don't have ACE access, you can register with your importer of record number (ERN/IRS number). Your licensed customs broker can also register on your behalf if you have granted them power of attorney.
-
Organize your CBP Form 7501 entry summaries by entry date. Gather all entry summaries for goods entered between April 2025 and February 20, 2026. Access these through the ACE portal or request them from your customs broker. Organize them chronologically so you can cross-reference against your own records during the declaration process.
-
Identify the Chapter 99 IEEPA duty lines on each entry. This is the most time-intensive step. For each entry summary, locate the HTS Chapter 99 duty rows and confirm they are IEEPA-related (imposed under the emergency declaration authority). Note the duty amount paid on each line — this is what you will be claiming back. For large importers with hundreds of entries, your broker's IEEPA duty report will be essential.
-
Submit your IEEPA refund declaration on CAPE. The portal will walk you through identifying: (a) your importer of record information, (b) the specific entry summary numbers, (c) the IEEPA duty amounts for each entry. CBP will cross-reference your declaration against its own import records. Do not estimate or round — CBP has exact amounts on file; declaring the correct figures avoids delays.
-
Receive your claim reference number and track your status. After submission, CAPE will issue a claim reference number. CBP has not published specific processing timelines. Earlier filers are expected to be processed first due to the volume. Monitor CBP CSMS messages for processing updates. CBP will issue refund payments through your normal payment method on file with CBP.
6-Day Preparation Window
You have 6 days before the portal opens. Use them. Do not expect to arrive at cbp.gov/cape on April 20 and figure it out in real time — the queue will be long and the data you need takes time to assemble. See the preparation checklist below.
Section 6
What Happens After You File
Here's what to expect once CBP receives your CAPE declaration:
Day of filing
Claim reference number issued
CAPE confirms receipt and provides a unique claim reference number. Save this — it is your tracking number for all future correspondence with CBP on this claim.
Days 1-30 (est.)
CBP validates your declaration
CBP cross-references your declared IEEPA duty amounts against its own import data (ACE records). If amounts match, processing proceeds. If there is a discrepancy, CBP may request supporting documentation from you.
Processing
Refund issued to your CBP payment account
CBP has not published processing timelines. For reference: statutory interest under 19 USC 1505(b) runs from the date each duty was deposited, so interest continues to accrue during processing. The sooner CBP validates your claim, the sooner interest stops accruing on that portion.
What If CBP Finds a Discrepancy?
If your declared amounts differ from CBP's records, CBP will contact you through the CAPE portal. You may need to provide supporting documentation (your copy of the entry summaries). In most cases, CBP's ACE records are the authoritative source — discrepancies usually favor CBP's math. Ensure you are declaring the exact amounts shown on your CBP Form 7501 entry summaries.
Section 7
Preparation Checklist — Do This Before April 20
The importers who file fastest are the ones who prepared in advance. Complete this checklist now:
| # |
Task |
Status |
| 1 |
Confirm ACE portal credentials work (or set them up at cbp.gov) |
☐ Not done |
| 2 |
Download all CBP Form 7501 entry summaries for April 2025 – Feb 20, 2026 |
☐ Not done |
| 3 |
Identify all Chapter 99 IEEPA duty lines on each entry (or request broker report) |
☐ Not done |
| 4 |
Sum total IEEPA duties paid per entry and overall |
☐ Not done |
| 5 |
Confirm importer of record number (ERN) on file with CBP |
☐ Not done |
| 6 |
Check liquidation status of each entry via ACE portal or broker |
☐ Not done |
| 7 |
Coordinate with customs broker on filing strategy and power of attorney |
☐ Not done |
| 8 |
For Phase 2 entries (liquidated): separate documentation file, monitor for Phase 2 announcement |
☐ Not done |
Need Help Identifying IEEPA Duty Lines?
Our IEEPA Refund Analyzer can help you estimate your total refund. If you have entry data in a spreadsheet, upload it to get a structured estimate. For questions about which Chapter 99 subheadings apply to your products, use our HTS Classifier. For duty drawback opportunities (related but separate), see our Duty Drawback Calculator.
Section 8
Frequently Asked Questions
What is the CBP CAPE portal?
CAPE (Customs Automated Protest and Entry) is CBP's web-based portal for processing IEEPA tariff refunds at scale. Rather than requiring individual formal protests, CAPE uses a streamlined declaration process. It launches April 20, 2026, at cbp.gov/cape, initially covering unliquidated and non-final entries (Phase 1). Phase 2 will cover liquidated entries at a date CBP will announce later.
When does the CAPE portal open?
The CAPE portal opens April 20, 2026, at cbp.gov/cape. CBP announced the launch via CSMS #68315804 on April 10, 2026. Phase 1 covers unliquidated and non-final entries filed between April 2025 and February 20, 2026, representing approximately 63% of all affected entry summary lines.
How do I register for the CAPE portal?
Navigate to cbp.gov/cape starting April 20. You will need your ACE portal credentials or your importer of record number to register. If you do not have ACE access, your licensed customs broker can file on your behalf with proper power of attorney. CBP recommends pulling your CBP Form 7501 entry summaries and identifying IEEPA duty amounts before you begin registration.
What entries qualify for CAPE Phase 1?
Phase 1 covers unliquidated and non-final entries filed between April 2025 and February 20, 2026 that contain HTS Chapter 99 subheadings imposed under IEEPA authority. An entry is unliquidated if CBP has not yet made a final determination on duties owed. Given normal CBP processing timelines, most 2025-2026 entries are likely unliquidated. Check the ACE portal or ask your broker to confirm.
What's the difference between CAPE Phase 1 and Phase 2?
Phase 1 (April 20, 2026) covers unliquidated and non-final entries — approximately 63% of all affected entry summary lines. Phase 2 will cover liquidated and final entries, which require additional legal framework from CBP. Phase 2 launch date has not been announced. Filing in Phase 1 does not affect your Phase 2 eligibility — these are separate processes.
What happens after I submit my CAPE declaration?
CBP will cross-reference your declaration against its ACE import records to validate the IEEPA duty amounts claimed. CAPE will issue a claim reference number. CBP has not published specific processing timelines, but given the scale (53 million entry summary lines across 333,000 importers), earlier filers are expected to be processed first. CBP will issue processing updates via CSMS messages.
Do I need a customs broker to use the CAPE portal?
Not necessarily, but it is strongly recommended for medium and large importers. Importers with ACE portal access can file directly. A licensed customs broker can file on your behalf if you grant them power of attorney. Most brokers are already preparing IEEPA duty reports for their clients. Given the complexity of identifying correct Chapter 99 IEEPA duty lines across hundreds or thousands of entries, broker coordination significantly reduces errors and speeds up filing.
Can I file if my entries have already been liquidated?
Not in Phase 1. CAPE Phase 1 only covers unliquidated and non-final entries. Liquidated entries will be addressed in Phase 2, which CBP has not yet scheduled. Prepare your documentation now so you are ready to file immediately when Phase 2 opens. Monitor CBP CSMS messages and cbp.gov for Phase 2 announcements.