If your business paid International Emergency Economic Powers Act (IEEPA) duties, there may be an opportunity to recover those amounts through the U.S. Customs and Border Protection’s (CBP) Consolidated Administration and Processing of Entries (CAPE) refund process. Eligibility is limited, timing matters, and the process is more technical than many importers expect.
CBP launched Phase 1 of the CAPE process on April 20, 2026 to handle certain IEEPA duty refund requests electronically through the Automated Commercial Environment (ACE). CBP states that valid refunds are generally issued within 60 to 90 days after acceptance of a CAPE Declaration, assuming there are no processing issues.
At LumaLex Law, we help importers evaluate whether they qualify for a refund, organize the required customs data, coordinate with the proper filing party, and manage the process from intake through refund reconciliation.
What Is the CAPE Process?
CAPE is CBP’s electronic process for certain IEEPA duty refunds, including applicable interest. It allows eligible claims to be consolidated rather than pursued one entry at a time. Filings are submitted through the ACE Portal using a CAPE Declaration.
This distinction matters because CAPE is not a general refund portal for all tariff payments. It applies only to specific IEEPA refund scenarios within CBP’s current framework. Whether a company qualifies depends on the entries involved, their liquidation status, and whether they fall within the current phase of the program.
Who May Be Eligible for an IEEPA Duty Refund?
Under current CBP guidance, Phase 1 applies to certain entries that are unliquidated or within 80 days after liquidation. CBP materials also indicate that some entry types are excluded, including certain entries involving reconciliation, drawback, open or suspended protests, certain AD/CVD matters, and entries that are more than 80 days past liquidation or otherwise final.
Importers should consider a review if they:
- Paid IEEPA duties on affected entries
- Have reliable entry-level customs data
- Can identify the importer of record and filing broker
- Are prepared to coordinate through ACE for filing and refund payment setup
Not every importer that paid IEEPA duties will qualify. Eligibility depends on whether the entries fall within CBP’s current CAPE parameters and whether they are in the correct procedural posture for Phase 1.
Who Can File a CAPE Declaration?
This is one of the most important practical points.
CBP states that a CAPE Declaration may be filed only by the importer of record or the licensed customs broker who filed the entries.Lawyers and other third parties cannot submit the declaration unless they fall into one of those categories.
In practice, this means outside counsel handles eligibility review, claim preparation, and coordination, while the actual submission is made by the importer or filing broker through ACE.
For companies navigating broader regulatory and operational issues tied to import activity, this type of coordination often overlaps with corporate structuring and internal decision-making frameworks.
What Information is Needed for a CAPE Claim?
A strong CAPE claim starts with clean data. For most importers, that includes:
- Entry numbers
- Entry dates
- Liquidation status and liquidation dates
- IEEPA duty amounts paid
- Importer of record information
- Identity of the filing broker
- Entry summaries and proof of payment
- Confirmation that refund payment information is properly set up in ACE
CBP guidance indicates that each CAPE Declaration is submitted as a CSV file and is limited to 9,999 entries, although multiple declarations may be filed. For higher-volume importers, data validation and batching strategy are critical.
When multiple parties are involved, coordination often requires clear allocation of responsibilities and supporting documentation, which is frequently addressed through contractual frameworks between importers, brokers, and related entities.
How Are Refunds Paid?
Refunds are issued electronically. Importers or recipients must provide bank account information through the ACE Portal. If that setup is incomplete or inaccurate, even a valid claim may be delayed.
What Are the Key Timelines?
The CAPE process is highly timing-sensitive.
Phase 1 applies to certain entries that are unliquidated or within 80 days after liquidation. Once a CAPE Declaration is accepted, CBP indicates that refunds are generally issued within 60 to 90 days.
Importers should not wait until the last minute to assess eligibility. Delayed review can create avoidable procedural issues or push otherwise eligible entries outside the most efficient pathway.
What Does the Process Usually Look Like?
Most CAPE matters begin with review, not filing.
At LumaLex Law, the process typically starts with an evaluation of entry data, liquidation posture, and filing history to determine whether the entries fit within CBP’s current CAPE framework. From there, the focus shifts to data cleanup, coordination with the importer or filing broker, preparation of filing-ready entry schedules, and post-submission tracking through payment and reconciliation.
The filing itself may be straightforward. The underlying analysis and execution are not.
Common CAPE Mistakes Importers Should Avoid
Common mistakes include:
- Assuming all IEEPA duties are refundable
- Assuming outside counsel can file directly through ACE
- Relying on incomplete or inconsistent entry data
- Having the wrong party attempt to file
- Failing to properly configure refund payment information
These issues can delay recovery or eliminate eligibility entirely.
How LumaLex Law Helps Importers Pursue IEEPA Refund Claims
LumaLex Law works with importers navigating complex regulatory and operational issues with a practical, execution-focused approach.
For CAPE matters, that includes determining whether a claim is viable, organizing the required information, coordinating with the correct filing party, and managing the process to reduce delay and avoid preventable errors.
This work often intersects with broader strategic issues such as deal structuring and risk allocation across transactions involving international operations.
Our attorneys can help with eligibility review, entry-level data analysis, coordination with the importer of record or customs broker, claim preparation, timeline management, and post-filing reconciliation.
Speak With LumaLex Law About IEEPA Tariff Refunds
If your company paid IEEPA duties and may qualify under CBP’s CAPE process. The current framework is timing-sensitive, data-sensitive, and built around strict filing mechanics through ACE. A strong claim begins with a structured legal and operational review.
LumaLex Law helps importers assess eligibility, organize the required customs information, coordinate the filing process, and pursue recovery efficiently. Contact us to discuss your potential IEEPA tariff refund claim today.
FAQ Section
What is the CAPE process?
CAPE is CBP’s ACE-based process for certain IEEPA duty refund claims, including applicable interest.
Who can file a CAPE Declaration?
Under current CBP guidance, only the importer of record or the licensed customs broker who filed the entries may file the declaration.
How long does an IEEPA refund take?
CBP says valid refunds generally should be issued within 60 to 90 days after acceptance of the CAPE Declaration.
How many entries can be included in one CAPE filing?
CBP’s ACE guidance says each CAPE Declaration is limited to 9,999 entries, though multiple declarations may be submitted.
Do I need ACE portal access to receive the refund?
CBP indicates that bank account information must be provided through ACE for electronic refund payment.
