Tariff Refund Glossary

80-day window: For IEEPA refunds, CAPE Phases 1 and 2 cover unliquidated entries and entries within 80 days of liquidation. After 80 days an entry needs a different route. Learn more
1581(i) residual jurisdiction: 28 U.S.C. 1581(i) lets the Court of International Trade hear certain cases not covered elsewhere. Suits must be filed within two years of accrual (28 U.S.C. 2636(i)); when that clock starts for IEEPA duties is disputed. Learn more
ACE: Automated Commercial Environment, CBP's system for filing and tracking imports. Importers use it to file CAPE declarations and pull entry and refund reports. Learn more
ACH refund: An electronic payment of a CBP refund to the Importer of Record or its Form 4811 designee. IEEPA refunds are paid only by ACH, and refunds are held when ACH details are missing. Learn more
AD/CVD: Antidumping and countervailing duties, charged on certain goods sold below fair value or subsidized abroad. AD/CVD entries awaiting liquidation instructions were excluded from CAPE. Learn more
CAPE: Consolidated Administration and Processing of Entries, the ACE tool CBP built to process IEEPA duty refunds in phases starting April 20, 2026. Learn more
CAPE declaration: A CSV file of entry numbers, up to 9,999, submitted through the ACE Portal by the Importer of Record or the broker that filed the entries, to request IEEPA refunds. Learn more
CBP: U.S. Customs and Border Protection, the agency that collects import duties and processes refunds.
CBP Form 4811: The form an importer uses to designate a third party, such as its customs broker, to receive refunds. IEEPA refunds go to the 4811 designee if one is on file. Learn more
Class certification: A court ruling that lets a case proceed on behalf of a group. A request to certify a nationwide class of importers in the IEEPA refund litigation was argued August 6, 2026. Learn more
Court of International Trade (CIT): The federal court in New York that hears disputes over customs duties, including the IEEPA refund cases. Learn more
CSMS: Cargo Systems Messaging Service, CBP's official channel for announcements to the trade, including CAPE instructions.
Customs broker: A person or company licensed by CBP to conduct customs business for importers, including preparing and filing entries, CAPE declarations, and protests. Learn more
DDP (delivered duty paid): A sale term under which the seller arranges import and pays duties. A DDP buyer is usually not the Importer of Record and cannot claim IEEPA refunds from CBP. Learn more
Deemed liquidation: Under 19 U.S.C. 1504, an entry not liquidated within one year of entry is treated as liquidated, with limited exceptions.
Drawback: A refund of duties on imported goods that are later exported or destroyed. Type 47 drawback entries have no CAPE route yet. Learn more
Entry summary (CBP Form 7501): The document that reports what was imported, its classification and value, the Importer of Record, and the duties owed.
ES-003: An ACE entry summary report showing duty detail by line. Filtering on 9903.01.xx and 9903.02.xx shows IEEPA duty lines. Learn more
ES-022: The ACE CAPE Entry Summary report, listing entries in CAPE declarations with principal and interest shown separately. Learn more
Finally liquidated: An entry whose liquidation became final because no protest was filed within 180 days. CBP says it needs a court order to refund these entries. Learn more
Foreign trade zone (FTZ): A designated area where goods can be held or processed before formal entry. Type 06 FTZ entries are accepted in CAPE only when flagged for reconciliation. Learn more
HTS code: The Harmonized Tariff Schedule number that classifies a product and sets its duty rates. IEEPA duties were reported under Chapter 99 numbers 9903.01.xx and 9903.02.xx.
IEEPA: The International Emergency Economic Powers Act. The Supreme Court ruled on February 20, 2026 that it does not authorize tariffs. Learn more
Importer of Record (IOR): The party responsible for an import and for paying its duties. Only the Importer of Record, or its Form 4811 designee, receives IEEPA refunds. Learn more
Informal entry: A simplified entry for lower-value shipments. Informal entries have no CAPE route yet. Learn more
Interest (on refunds): CBP calculates interest on IEEPA refunds under 19 CFR 24.36, which carries out 19 U.S.C. 1505. ES-022 shows it separately. Learn more
Liquidation: CBP's final computation of the duties owed on an entry. It starts the 180-day protest window.
Offset: CBP applying a refund against other amounts the importer owes, which reduces the payment received. Learn more
Phase 3: The CAPE phase scheduled for October 6, 2026 for finally liquidated entries of importers who sued and whose reliquidation the court ordered. Learn more
Post-summary correction (PSC): A correction to an entry summary filed before the entry liquidates.
Protest (CBP Form 19): An administrative challenge to a CBP decision, such as liquidation. Generally due within 180 days after liquidation (19 U.S.C. 1514). If denied, a court suit is generally due within 180 days. Learn more
Reciprocal tariff: The country-by-country tariffs announced in April 2025 under IEEPA.
Reconciliation (type 09): A later entry used to finalize values or other elements of earlier flagged entries. Flagged entries of types 01, 02, and 06 became eligible in CAPE Phase 2. Learn more
Reliquidation: CBP recalculating duties on an entry that was already liquidated, for example under a court order.
REV-603: The ACE Trade Refund report, showing refund status such as Sent to Treasury, Treasury Issued, Funds Diverted, and Check/ACH Returned. Learn more
REV-613: The ACE report listing ACH refunds the bank rejected. Learn more
Section 232: A trade law used to impose duties on national security grounds, including on steel, aluminum, autos, and auto parts. Not part of the IEEPA refund. Learn more
Section 301: A trade law used to impose duties in response to unfair trade practices, most notably on many goods from China. Not part of the IEEPA refund. Learn more
Section 321: The low-value (de minimis) entry provision. Section 321 entries have no CAPE route yet. Learn more
Warehouse entry and withdrawal: Goods entered into a bonded warehouse (types 21, 22) and later withdrawn (types 31, 32, 34, 38). Since July 7, 2026, CAPE accepts the withdrawals, not the warehouse entries. Learn more

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