How CBP CAPE Refunds Work: Phase by Phase

CAPE stands for Consolidated Administration and Processing of Entries. It is the tool U.S. Customs and Border Protection (CBP) built inside the ACE Portal to refund IEEPA duties in bulk, rather than entry by entry. CBP opened it in phases, starting April 20, 2026.

Who can file

A CAPE declaration can be submitted only by the Importer of Record for the entries, or by the customs broker that filed those entry summaries. A declaration is a CSV file uploaded on the CAPE tab of the ACE Portal and can list up to 9,999 entry numbers. CAPE removes the IEEPA tariff lines from each entry and recalculates the duty.

Phase 1: April 20, 2026

Phase 1 covered unliquidated entries and entries within 80 days of liquidation. At launch, CBP excluded AD/CVD entries awaiting liquidation instructions, foreign trade zone entries, warehouse entries and withdrawals, drawback and reconciliation entries, entries with open protests, informal and Section 321 entries, and entries not filed in ACE.

Phase 2: June 29, 2026

Phase 2 added entries of types 01, 02, and 06 that are flagged for reconciliation, where the type 09 reconciliation entry has not yet been filed. The same 80-day liquidation limit applies.

Phase 3: October 6, 2026

According to a CBP declaration filed with the Court of International Trade and published in mid-September, Phase 3 is set for October 6, 2026. It covers finally liquidated entries of importers who sued, whose reliquidation the court has ordered, and who gave CBP a valid Importer of Record number by July 30, 2026. It does not cover importers who have not filed their own case.

How refunds are paid

• CBP expects to issue refunds within 60 to 90 days after a declaration is accepted, unless an entry needs compliance review.
• Refunds are paid only by ACH, to the Importer of Record or a party designated on CBP Form 4811, and are consolidated by importer or designee.
• CBP calculates interest on these refunds under 19 CFR 24.36.

Where totals stand

As of September 11, 2026, CBP reported about 27.2 million entries and about $134.7 billion in refunds accepted through CAPE, with about $122 billion sent to the Treasury for payment.

What this means for importers

• If you have not filed, the 80-day line is the one to watch, entry by entry. See never filed or not sure.
• If your entries are past that line, a protest or court route may apply. See missed the CAPE window.
• Make sure ACH refunds are set up before anything else.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.