On April 20, 2026, CBP launched CAPE, its tool for processing refunds of IEEPA duties in phases.
- Phase 1 covered most entries on which IEEPA duties were paid, including unliquidated entries and entries still within the correction window after liquidation.
- Excluded from the start: AD/CVD entries, warehouse entries, drawback-related entries, and entries with open or suspended protests.
- Refunds are paid by ACH to the Importer of Record.
- Phase 2 followed on June 29, 2026 for reconciliation-flagged entries.
Sources
General information, not legal advice. Tariff refund rules and court rulings are changing. Deadlines depend on your own entries. Confirm your options with a licensed customs broker or attorney. TariffClarity is not a law firm or customs broker.