Why IEEPA Refund Claims Get Rejected, and What Can Be Fixed

A rejected entry in CAPE is usually a validation failure, not a final decision that no refund is owed. CBP allows rejected entries to be corrected and submitted again on a separate declaration. The first step is matching the rejection to its cause.

1. The wrong filer

Only the Importer of Record or the customs broker that filed the entry summaries can submit a CAPE declaration for those entries. A declaration from anyone else will not go through.

2. An entry type CAPE does not accept

AD/CVD entries awaiting liquidation instructions, drawback, informal, and Section 321 entries have no CAPE route yet. Since July 7, 2026, warehouse entries of types 21 and 22 return "ENTRY TYPE NOT ALLOWED"; the related warehouse withdrawals are filed instead. See excluded entry types.

3. The entry is past the 80-day line

Phases 1 and 2 cover unliquidated entries and entries within 80 days of liquidation. Entries past that point need another route, such as a protest within 180 days of liquidation. See missed the CAPE window.

4. An open protest

Entries with open or suspended protests are excluded. CBP has said a protest filed only for IEEPA purposes, on an entry within 80 days of liquidation, may be withdrawn so the entry can go through CAPE.

5. The duties were not IEEPA duties

Section 232 and Section 301 duties are not part of the IEEPA refund. Entries that carried only those duties have nothing to refund through CAPE.

6. Payment setup

A declaration can be accepted and the refund still held if ACH refund details are missing. That is a payment problem, not a rejection. See approved but not paid.

What this means for importers

Most rejections point to something you or your broker can check and correct. A denied protest is different: it starts a 180-day court deadline. See denied claims and protests.

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