CBP will launch Phase 1 of the CAPE tool in the ACE Portal on 20 April 2026, introducing an electronic process to consolidate and process International Emergency Economic Powers Act (IEEPA) duty refund claims for certain entries.
The US Customs and Border Protection (CBP) has announced that it will launch the first phase of the Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment Secure Data Portal (ACE Portal) on 20 April 2026. The tool is intended to simplify International Emergency Economic Powers Act (IEEPA) duty refund requests made pursuant to court order and in accordance with appropriate statutory authority by introducing an electronic pathway for submitting valid IEEPA duty refund claims.
CAPE is designed to consolidate refunds of IEEPA duties, including interest, rather than processing refunds on an entry-by-entry basis. CBP stated that CAPE will be implemented through a phased development approach, with additional functionality to be introduced in subsequent phases to address more complex scenarios. Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation.
Under the CAPE framework, Importers of Record (IORs) and authorised Customs brokers are required to have an established ACE Secure Data Portal account (ACE Portal account). Refund recipients must use the ACE Portal account to provide CBP with bank account information for refunds, while IORs and authorised Customs brokers must submit CAPE Declarations through the ACE Portal.
The CAPE process begins with the filing of a CAPE Declaration in the ACE Portal by the IOR or the authorised broker that filed entries on behalf of the IOR. Once accepted, CBP will remove the IEEPA Harmonized Tariff Schedule number and recalculate the duties due without IEEPA, updating the entry to a new version. CBP will then review the updated entry and proceed to liquidate or reliquidate it. Refunds will be consolidated by IOR or the party designated via CBP Form 4811 and by liquidation date.
CBP has encouraged IORs and brokers intending to file CAPE Declarations to prepare in advance by ensuring that they have an ACE Portal account and that their bank account information for refunds has been added. Supporting materials provided include guidance on ACH Refund Enrollment, ACE Portal and ACH Refunds FAQs, and training resources such as videos and guides for ACE Portal account applications and ACH refund enrolment, as well as instructions for replacement refunds in cases of rejected ACH transactions.
Further information on CAPE functionality is available in the CAPE Information Notice, while details on the filing process can be found in the CAPE Refund Quick Reference Guide. CBP added that it will continue to issue updates through the Cargo Systems Messaging Service (CSMS) to keep the trade community informed as enhancements are deployed.
Earlier, Customs and Border Protection developed an online system to process claims after the Supreme Court ruled Trump-era global tariffs unlawful.
