CBP Prepares for Phase 1 IEEPA Refunds

On April 20, 2026, U.S. Customs and Border Protection (CBP) is deploying its IEEPA refund system, CAPE (Consolidated Administration and Processing of Entries) within the ACE Portal. The functionality will be available to importers and customs brokers.

Resource: CSMS # 68315804 – Introduction – Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026 Deployment

What You Need to Know About Phase 1

Who Can File Refund Requests in CAPE?

The Importer of Record (IOR) or the customs broker that filed the entry summaries on the IOR’s behalf can file a CAPE declaration. Access to the CAPE tab in the ACE Portal is available in the Importer, Organizational Broker, and Filer sub-accounts only.

What is Required?

A completed CBP-provided CSV template that will be available for download in CAPE. Submitters may list up to 9,999 customs entry numbers per declaration and may submit multiple declarations.

What entries are covered by the Phase 1 of CAPE?

From the Trade User Information Notice:

In Phase 1, CAPE will process most entries that are either unliquidated or up to 80 days past their liquidation date. Following CBP review, these entries will be liquidated or reliquidated and refunds will be issued.

CAPE will also process entries with liquidation status of suspended, extended, or under review, as well as warehouse and warehouse withdrawal entries. These entries will maintain their liquidation status until resolved, and the refund, if validated, will be issued following liquidation.

Entries falling into the categories below are being evaluated for future phases of CAPE and will not be accepted on a CAPE Declaration in Phase 1:

• Entries covered by an open protest;

IEEPA Refund Processing Time

CBP anticipates refunds will generally be issued within 60-90 days following acceptance of the CAPE Declaration, unless a compliance concern requires further CBP review.

However, certain scenarios, such as entries that are extended, suspended or under review, and warehouse entries, will maintain their liquidation status with validated refunds issued at liquidation.

What Actions Should Importers Take?

Establish an Importer ACE Portal Account

Companies without an ACE Portal account:

• Contact your NNR representative to add or update the Point of Contact (POC) on your 5106 Importer Record on file with U.S. Customs. The Point of Contact will receive a verification code needed to proceed with creating an ACE Portal account.
• Apply for an Importer ACE Portal account using the automated application.

Companies that have an ACE Portal account, but do not have the Importer view:

• Complete and submit the New ACE Portal Application (digital form)

Authorize ACH Refunds

Duty refunds are issued only via the new ACH Refund process. If CBP is unable to deliver an electronic refund, solely due to the importer’s or designated third party’s failure to provide CBP with the necessary banking information to effectuate the electronic refund, no interest will accrue under 19 U.S.C. 1505(d). For these rejected refunds, an importer must complete the ACH Refund application and notify CBP’s Refunds Team at frn-achrefundsupport@cbp.dhs.gov to confirm the application’s completion and request that the rejected refunds be issued and delivered to the designated bank account.

• Authorizing ACH Refunds is different from the ACH Debit program, which allows Importers to pay U.S. Customs duties and taxes directly from their own bank account. The bank account information from the ACH Debit program does not automatically populate the bank account information in the ACE Portal ACH Refund Authorization section. Ensure ACH Refunds are authorized in the ACE Portal by verifying that bank account information is present.
• For more information on how to authorize ACH Refunds, refer to the guidance from CBP: ACE Portal – ACH Bank Information for Electronic Refunds

Download ACE Reports

Identify entries that paid IEEPA duties and the liquidation status.

• ACE Report ES-003: Entry Summary Line Tariff Details contains Entry Summary Data to help you determine the amount of IEEPA duties paid.
• ACE Report ES-701: Courtesy Notice of Liquidation contains dates of liquidation that will help track the status of your entry.
• Customized Reporting is available within ACE Reports.
• Guidance on how to navigate ACE Reports is available here: ACE Training and Reference Guides | U.S. Customs and Border Protection

Questions?

We’re Here to Help – Reach Out to Your NNR Representative