IEEPA Duty Refunds: The CAPE Process Is Now Live
As of April 20, 2026, U.S. importers and customs brokers can apply for IEEPA duty refunds through CBP's new tool: CAPE.
U.S. Customs and Border Protection (CBP) has introduced a new automated tool to process refund requests for duties collected under IEEPA. Here is what you need to know to prepare your filing.
The tool is called CAPE (Consolidated Administration and Processing of Entries). It operates within CBP's ACE (Automated Commercial Environment) system.
Starting April 20, 2026, a new tab will be available in the ACE Portal accounts of U.S. importers and brokers to submit a CAPE Declaration.
Who Can Submit a Request?
Only two types of parties are authorized to submit a CAPE Declaration:
- The Importer of Record (IOR) — who made the customs entries.
- A licensed customs broker — who filed entries on behalf of the IOR. A broker may include up to 9,999 entries for multiple IORs on a single declaration.
Required Steps Before April 20
Create or verify your ACE Portal account
The importer or broker must have an active ACE Portal account with an Importer sub-account. Without this account, no refund request can be submitted.
Register bank details for ACH refunds
All refunds are issued electronically via ACH transfer. Without bank information registered in the ACE Portal, no refund will be issued — even if the request is approved.
Compile the list of eligible entries
Identify all entries on which IEEPA duties were paid. Note that in Phase 1, only entries liquidated within the past 80 days are accepted. Entries in suspended, extended, or under-review status may also be included.
Processing Times and Fund Receipt
Once a CAPE Declaration is accepted, valid refunds are generally issued within 60 to 90 days. This timeline may be extended if a compliance review is required, or if entries are still pending final liquidation.
Key Points to Keep in Mind
- A CAPE Declaration cannot be amended once accepted. If additional entries are identified, a new declaration must be submitted.
- Each entry may appear on only one CAPE Declaration. Any entry already submitted on a prior declaration will be rejected if submitted again.
- Refunds are paid directly to the designated payee: the IOR or the notify party listed on CBP Form 4811.
- Future phases of CAPE will cover additional entry types (reconciliation, drawback, open protests, AD/CVD entries, etc.). Further guidance will be issued as those phases are released.
CBP Contact for Questions
IEEPARefunds@cbp.dhs.gov
If an error occurs during filing, contact your CBP representative, the ACE Help Desk, or your customs broker.
Official CBP Resources — ACE Portal & ACH Refunds
CBP has published several guides and documents to help you set up your account and submit your request:
Our team is here to help
If you have questions about how these measures affect your logistics flows, or if you would like more information, feel free to get in touch.
This publication is provided for informational purposes only and does not constitute legal advice.
