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CAPE Phase 1 · Guidebook
CAPE Phase 1 Guidebook
A plain-language guide to the new IEEPA tariff refund process: what it is, what you need, and how to be prepared.
Launch: April 20, 2026 · 8 AM EDT. CBP is rolling out the Consolidated Administration and Processing of Entries (CAPE) inside the ACE Portal to process refunds of IEEPA duties. Phase 1 covers a subset of entries. Importers who prepare now will be positioned to file on day one.
Five Steps to Be Ready Before You File
1
Set up (or confirm) your ACE Portal account with an Importer sub-account
CAPE Declarations can only be filed from the ACE Portal, and refunds require an active Importer sub-account tied to your IOR number. If you don't already have one, apply directly with CBP at ace-accounts.cbp.gov/s/importer-form.
2
Enroll in ACH electronic refunds and add your bank information
Refunds are paid electronically via ACH. You must add banking details in the ACE Portal before CBP can issue a refund. This is handled inside your Importer sub-account under the refund enrollment flow.
3
Identify your Phase 1 eligible entries
Pull a list of entries where IEEPA duties were paid (HTSUS Chapter 99 designations). Flag entries that are either unliquidated or liquidated on or after January 31, 2026 (the 80-day window tied to the April 20, 2026 Phase 1 launch). These are in scope for Phase 1. Set aside drawback, reconciliation, protested, and AD/CVD-pending entries for later phases.
4
Decide who submits: you, or your customs broker
Only the Importer of Record (IOR) or the licensed customs broker who filed the original entries can submit a CAPE Declaration. Coordinate early with your broker to confirm who is filing, and for which entries. A broker can include up to 9,999 entries on a single declaration.
5
Prepare your CSV of entry numbers
CAPE Declarations are submitted as a simple CSV upload. Only entry numbers are required; no other entry details are needed. Validate your list against CBP's eligibility rules before uploading to avoid rejections.
What Qualifies in Phase 1
✓ Eligible now
- Unliquidated entries with IEEPA duties paid
- Entries liquidated within 80 days of your CAPE Declaration submission
- Entries filed in ACE with Chapter 99 IEEPA HTSUS designations
✗ Not eligible in Phase 1
- Finally liquidated entries (over 80 days)
- Reconciliation entries (Type 09)
- Drawback claims
- Entries under open protest
- AD/CVD entries pending liquidation
- Non-ACE entries