CBP Launches CAPE System for IEEPA Tariff Refunds Starting April 20, 2026
CBP will implement the CAPE (Consolidated Administration and Processing of Entries) system to process IEEPA tariff refunds. Importers and customs brokers can request refunds starting April 20, 2026 through the ACE Portal, with estimated processing times of 60-90 days.
What changes
CBP introduce un nuevo sistema automatizado llamado CAPE para procesar reembolsos de aranceles cobrados bajo la Ley de Poderes Económicos de Emergencia Internacional (IEEPA). En la Fase 1, se procesarán reembolsos para entradas no liquidadas y entradas liquidadas hasta 80 días después de su fecha de liquidación. Los reembolsos solo se emitirán electrónicamente vía ACH.
Who is impacted
Importadores de registro (IOR) y agentes aduanales que pagaron aranceles IEEPA y buscan obtener reembolsos. Solo el IOR o el agente aduanal que presentó las entradas puede solicitar el reembolso.
Recommended actions
- ›Verificar y actualizar cuenta del Portal ACE con información bancaria para ACH antes del 20 de abril de 2026
- ›Compilar lista de entradas elegibles donde se pagaron aranceles IEEPA con números de entrada y fechas de liquidación
- ›Preparar archivo .csv con hasta 9,999 entradas para presentar Declaración CAPE
- ›Inscribirse en ACH Refunds a través del Portal ACE si no lo ha hecho
- ›Contactar a IEEPARefunds@cbp.dhs.gov para dudas específicas sobre elegibilidad
U.S. Customs and Border Protection (CBP) has announced the launch of the CAPE (Consolidated Administration and Processing of Entries) system, a new automated tool within the Automated Commercial Environment (ACE) specifically designed to process the high volume of refunds for duties collected under the International Emergency Economic Powers Act (IEEPA). The system will become operational on April 20, 2026.
In Phase 1 of the program, CBP will process refunds for two categories of entries: unliquidated entries and entries liquidated within the preceding 80 days from the CAPE Declaration submission. This 80-day limit allows CBP to meet the 90-day legal timeframe for voluntary reliquidation pursuant to 19 U.S.C. § 1501. Validated refunds will generally be issued within 60-90 days following acceptance of the CAPE Declaration, unless compliance concerns require further CBP review.
The process requires importers or their customs brokers to submit a CAPE Declaration through the ACE Portal by uploading a .csv file that can contain up to 9,999 entries. It is critical to note that CBP will not issue refunds until importers enroll in ACH Refunds and provide updated banking information in the portal. Refunds will be consolidated by liquidation (or reliquidation) date and importer of record.
Entries with suspended, extended, or under review status may be included in the CAPE Declaration but will maintain their liquidation status until resolved. Accepted declarations cannot be amended; if additional eligible entries are identified later, a new CAPE Declaration must be filed. Subsequent phases of the program will address reconciliation entries, drawback claims, open protests, AD/CVD entries, and entries with final liquidation.