U.S. Customs and Border Protection (CBP) has launched the Consolidated Administration and Processing of Entries (CAPE) functionality within the Automated Commercial Environment (ACE), marking the first operational phase of the International Emergency Economic Powers Act (IEEPA) refund process. Read our guide designed to help importers navigate IEEPA tarriff refunds using CAPE.
Refunds will require active submission through ACE, and processing will occur in phases following claim validation.
Accordingly, importer preparedness - specifically ACE access, ACH (Automated Clearing House) setup, and validated entry data - remains the most important factor at this time.
On March 6, 2026, the U.S. Court of International Trade (CIT) suspended the portion of its prior order requiring CBP to take immediate action on IEEPA-related tariff refunds.
Phase 1 of the CAPE portal is live as of April 20, 2026 within the ACE Portal.
Key elements of the latest CBP guidance include:
CAPE will serve as the electronic claims submission tool for IEEPA duty refunds
Refunds will not be issued automatically; importers (or their brokers) must submit claims
Phase 1 will initially focus on eligible entries (primarily unliquidated entries and those within the re-liquidation window)
The rollout will be phased, with additional entry types and functionality added over time
The Consolidated Administration and Processing of Entries (CAPE) is designed to consolidate refunds (including interest) and process them electronically through ACE.
Based on current CBP guidance:
Refunds will be processed through ACE via CAPE claim submissions. Submissions may be completed directly by the importer (or their authorised broker who performed the entry). CBP has indicated that claims will be submitted using a structured format, including the upload of entry data through a CSV file.
Claims will be subject to CBP validation and review prior to approval.
Refunds will be issued via ACH to the bank account on file in ACE.
Refund tracking must be conducted through ACE reports, as ACH refunds will not generate separate notifications.
Importer readiness will directly impact the ability to submit claims and receive refunds once CAPE is live.
Importers should confirm that ACE Portal access is established and that ACH refund capability is active with current banking information.
Due to the high volume of recent applications, access setup may take longer than usual. However, completion of this step is required to receive refunds.
Ensure importer-of-record information is current
Confirm ACE Portal access and user permissions
Verify ACH setup and banking details
Contact our United States teams for a step-by-step ACE Portal Setup Guide.
Recommended reports for monitoring:
REV 603: Trade Refund Report (ACH refunds do not generate notifications)
ES-001: Entry Summary Header Details
ES-003: Entry Summary Line Tariff Details
ES-701: Courtesy Notice of Liquidation
ES-702: Official Notice of Extension, Suspension and Liquidation
Importers should review current and historical entry data to confirm accuracy and prepare for CAPE claim submission.
As CAPE will require entry-level validation, data accuracy is critical.
If entries are liquidated:
Post Summary Corrections (PSCs) may no longer be available
Corrections would need to be addressed through protests filed within 180 days of liquidation
Key areas for review include:
HTS classification
Country of origin Valuation
Other required declarations
If CBP implements the court order as written:
PSCs previously denied for IEEPA-related reasons may no longer be necessary if entries are re-liquidated without IEEPA tariffs
Filing protests may not be required in all cases; however, protests are still recommended for entries approaching the 180-day deadline
For entries beyond the protest period, legal action may be required to pursue refunds
Importers should review current and historical entry data to confirm accuracy and prepare for CAPE claim submission.
As CAPE will require entry-level validation, data accuracy is critical.
If entries are liquidated:
Post Summary Corrections (PSCs) may no longer be available
Corrections would need to be addressed through protests filed within 180 days of liquidation
Key areas for review include:
HTS classification
Country of origin Valuation
Other required declarations
If CBP implements the court order as written:
PSCs previously denied for IEEPA-related reasons may no longer be necessary if entries are re-liquidated without IEEPA tariffs
Filing protests may not be required in all cases; however, protests are still recommended for entries approaching the 180-day deadline
For entries beyond the protest period, legal action may be required to pursue refunds
Get in touch with your nearest office
| For technical questions about IEEPA refunds | IEEPARefunds@cbp.dhs.gov |
| For general inquiries about IEEPA refunds | traderelations@cbp.dhs.gov |
| For ACE technical issues, contact the ACE Account Service Desk (ASD) | +1 866 530 4172 or ace.support@cbp.dhs.gov |
All information is provided in good faith for guidance and reference purposes only. It is of a general informational nature, and Röhlig Logistics GmbH & Co. KG takes no legal responsibility for the accuracy of the information provided via this document. Röhlig Logistics GmbH & Co. KG makes no representation as to the accuracy or completeness of any of the information contained herein and accepts no liability for any loss arising from the use of the information provided.