(888) 216-4944 Free Review

Missed the CAPE Window? The 180-Day Protest Window Explained

Once an entry is more than 80 days past liquidation, CAPE Phases 1 and 2 no longer cover it. A protest window of 180 days after liquidation generally still applies.

General IEEPA refund timeline for one entry Entry and duty payment, then liquidation. CAPE covers the entry until 80 days after liquidation. A protest is generally due within 180 days after liquidation, after which the liquidation becomes final. After a protest denial, a Court of International Trade suit is generally due within 180 days. Separately, a lawsuit under 28 U.S.C. 1581(i) must be filed within two years after the claim accrues, and the start date is disputed. Entry filed, duties paid IEEPA duties deposited with CBP Entry liquidates Usually within about a year; deemed liquidated after one year (19 U.S.C. 1504) Liquidation + 80 days Entry leaves CAPE Phases 1 and 2 Liquidation + 180 days Protest deadline; if none is filed, the liquidation becomes final If a protest is denied Court of International Trade suit generally due within 180 days of the denial Separate route: two-year lawsuit 28 U.S.C. 1581(i) suits must be filed within two years of accrual. When the clock starts is disputed.
General timeline for a single entry. Not to scale.

Where the 80-day line comes from

CBP built CAPE Phases 1 and 2 for unliquidated entries and entries within 80 days of liquidation. The court and CBP tie the 80-day line to the period in which CBP can still reliquidate an entry on its own. After 80 days, the entry needs a different route.

The protest window

Under 19 U.S.C. 1514, a protest must generally be filed within 180 days after an entry liquidates. If no protest is filed, the liquidation becomes final and conclusive. Several customs brokers and law firms have advised importers with liquidated IEEPA entries to consider protests, because a timely protest keeps the entry from becoming final.

How CBP will ultimately handle protested IEEPA entries is still developing. A protest is a filing decision to make with a licensed customs broker or attorney, based on your entries and dates.

Who can file a protest

The Importer of Record can file its own protest. A protest prepared for an importer by someone else must be prepared by a licensed customs broker or an attorney. We do not prepare or file protests.

A note on protests and CAPE

CBP has said that a protest filed only to get an IEEPA refund, on an entry still within 80 days of liquidation, may be withdrawn so the entry can go through CAPE for faster processing. Entries with open or suspended protests are otherwise excluded from CAPE.

If a protest is denied

A lawsuit in the U.S. Court of International Trade is generally due within 180 days after CBP mails the notice of denial (28 U.S.C. 2636(a)). That is attorney work. See our protest, lawsuit, or wait guide.

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

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.

Related guides and situations

Other refund situations

Find out where your refund stands

Free for importers. No obligation. You choose who to contact.

Get My Free Refund Review →