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The Trade Stack · IEEPA Refund Filing Guide · Phase 1 Now Open

IEEPA Tariff Refund Guide: How to File Through CBP's CAPE Portal

CAPE LIVE — APR 20, 2026 Last updated: April 20, 2026
In This Guide
  1. Overview: $166B in refunds, 330K importers
  2. What is CAPE? How the 4-step process works
  3. Step-by-step filing instructions
  4. What's eligible in Phase 1
  5. What's NOT eligible in Phase 1
  6. Key contacts: CBP support lines
  7. Frequently asked questions
Overview

$166 Billion in Refunds. Refunds Are NOT Automatic.

CAPE opened April 20, 2026 at 8 AM ET. Phase 1 covers unliquidated entries and entries within 80 days of liquidation. $166B total in duties owed to 330K importers across 53M entries. Refunds are NOT automatic — you must file.

$166B
Total duties to be refunded
330K
Importers affected
53M
Entry summary lines
12,300+
Refunds rejected — ACH not set up
Critical: ACH Must Be Set Up Before You File

12,300+ refunds have already been rejected because importers did not set up ACH refund authorization in ACE. Set up ACH before uploading your CAPE claim. Instructions in Step 2 below.

Section 1

What is CAPE?

CAPE = Consolidated Administration and Processing of Entries. It is CBP's automated system for processing IEEPA duty refunds at scale. Instead of requiring 330K importers to each file formal protests, CAPE processes refunds through a declaration-based, 4-step workflow.

1
Claim Portal
Upload a CSV of entry summary numbers for your IEEPA-tariffed entries. Only entry numbers in the CSV — no other data required.
2
Mass Processing
CBP strips IEEPA Chapter 99 codes from your entries and recalculates duties owed. This happens automatically against CBP's own records.
3
Review & Liquidation
CBP reviews recalculated amounts and sets liquidation dates. Accepted entries receive a claim number. Rejected entries are removed from the claim.
4
Refund
Consolidated ACH payment issued within 60-90 days of acceptance. Must have ACH authorization set up in ACE — otherwise refund is held.
Section 2

Step-by-Step Filing Instructions

  1. Set up your ACE Portal account at ace.cbp.gov. If you don't already have an active ACE account, create one at ace.cbp.gov. Use Microsoft Edge for best performance — CBP recommends it for ACE. Your broker can also file on your behalf if they filed your original entry summaries.
  2. Set up ACH refund authorization — do this first, before anything else. In ACE, navigate to Accounts → Importer → ACH Refund Authorization tab and enter your US bank account details. Over 12,300 refunds have already been rejected because ACH was not configured. Your refund will be held indefinitely until ACH is set up. Do NOT wait.
  3. Compile a CSV file of entry summary numbers. Gather all entry summary numbers for IEEPA-tariffed entries from April 5, 2025 through February 24, 2026. The CSV needs only entry numbers — no duty amounts, HTS codes, or other data. You can pull entry numbers from ACE or from your customs broker.
  4. Log into ACE, access the CAPE tab, and upload your CSV. Once logged into ACE at ace.cbp.gov, navigate to the CAPE tab (visible as of April 20). Upload your CSV of entry numbers. Only the Importer of Record or an authorized customs broker who filed the original entries can submit.
  5. CBP validates and accepts or rejects entries. CBP cross-references your submission against its records. Accepted entries receive a claim number assigned by CBP. Rejected entries are removed from the claim (not from CAPE eligibility — you can refile with corrected data).
  6. Refund issued via ACH within 60-90 days of acceptance. After CBP accepts your claim, the ACH payment is consolidated and issued within 60-90 days. No further action required — the payment goes directly to the bank account you registered in Step 2.
Pre-Filing Checklist
  • ACE account active and accessible (use Microsoft Edge)
  • ACH Refund Authorization set up under Accounts → Importer → ACH Refund Authorization
  • CSV of entry summary numbers compiled for Apr 5, 2025 – Feb 24, 2026
  • Importer of Record number confirmed
  • Customs broker notified / coordinated if they filed your entries
Section 3

What's Eligible in Phase 1

✓ Eligible (Phase 1 Now Open)
  • Unliquidated entries (most favorable — auto-processed)
  • Liquidated entries within 80 days of liquidation
  • Entries with suspended, extended, or under-review liquidation status (accepted; refund delayed until liquidation proceeds normally)
  • Warehouse entries (refund issued after in-bond period is complete)
✗ Not Eligible (Phase 1)
  • Entries with open protests
  • Entries designated on a drawback claim
  • Entries flagged for reconciliation / Entry Type 09
  • Entries not filed in ACE
  • AD/CVD entries where Commerce has issued liquidation instructions (Phase 2)
  • Entries more than 80 days past final liquidation (Phase 2 — later date)
Phase 2 Will Cover Finally Liquidated Entries

Entries more than 80 days past final liquidation will be addressed in Phase 2, which CBP has not yet scheduled. File your Phase 1 entries now — it does not affect Phase 2 eligibility. Sign up above to be notified when Phase 2 opens.

Section 4

Key Contacts

Technical Questions
IEEPARefunds@cbp.dhs.gov
For CAPE portal technical issues
General Inquiries
traderelations@cbp.dhs.gov
For policy and eligibility questions
ACE Support Desk
1-866-530-4172
Option 1 → Option 2 · Available 24/7
Section 5

Frequently Asked Questions

When did the CAPE portal open?
The CAPE portal opened April 20, 2026 at 8 AM ET. Importers can now log into ACE at ace.cbp.gov, navigate to the CAPE tab, and upload a CSV of entry summary numbers for IEEPA-tariffed entries from April 5, 2025 through February 24, 2026.
Are IEEPA refunds automatic?
No. IEEPA refunds are NOT automatic. You must proactively file a claim through CBP's CAPE portal. Refunds will not be issued unless you submit a claim with your entry summary numbers via the CAPE tab in ACE.
How long do IEEPA refunds take after filing?
Refunds are issued via ACH within 60-90 days after CBP accepts your CAPE declaration. After you upload your CSV and CBP validates and accepts entries, a claim number is assigned. The consolidated ACH payment follows within 60-90 days of that acceptance date.
What if I don't have ACH set up in ACE?
Your refund will be held until you set up ACH authorization. Do NOT wait — over 12,300 refunds have already been rejected because ACH was not set up. Log into ACE, go to Accounts → Importer → ACH Refund Authorization tab, and enter your US bank account information. This must be done before or immediately after filing your CAPE claim.
Can my customs broker file the CAPE claim on my behalf?
Yes. Only the Importer of Record or an authorized customs broker who filed the original entry summaries can submit a CAPE claim. If your broker filed your entries, they are authorized to file the CAPE claim on your behalf. Coordinate with them early — they may already be preparing the CSV.
What about finally liquidated entries — when can I file for those?
Finally liquidated entries more than 80 days past liquidation are covered in Phase 2, which is not yet open. Phase 1 (open now) covers unliquidated entries and entries within 80 days of liquidation. Monitor CBP CSMS messages or sign up above to be notified when Phase 2 launches.
Tool
IEEPA Refund Analyzer →
Estimate your refund amount based on your entry data, with interest calculations by entry date.
Tool
HTS Classification →
Confirm which of your HTS codes fall under the IEEPA Chapter 99 subheadings eligible for refund.
Tool
Duty Calculator →
Calculate current and post-refund duty exposure for future import planning.
Sources
  1. CBP CSMS #68315804, April 10, 2026 — CAPE portal announcement, Phase 1 filing procedures, and eligibility criteria
  2. CBP CSMS #68340863, April 13, 2026 — ACH authorization requirements and Phase 1 entry type guidance
  3. CBP IEEPA Duty Refunds — Official CBP guidance on the IEEPA refund process and CAPE portal

Last updated: April 20, 2026. Source: CBP CSMS #68315804 (April 10, 2026) and CSMS #68340863 (April 13, 2026).

Disclaimer: This guide is for informational purposes only and is based on CBP CSMS bulletins published April 10-13, 2026. Filing decisions should be made with a licensed customs broker or trade attorney. Refund amounts, interest calculations, and filing procedures are subject to change based on CBP guidance. USTradeStack is not affiliated with U.S. Customs and Border Protection or any government agency. Always verify current procedures at cbp.gov. See our AI Disclaimer and Terms of Service.