Never Filed a CAPE Declaration? Where to Start

Is it too late?

Not necessarily. CBP has not announced a closing date for CAPE itself. What limits eligibility is each entry's liquidation status: CAPE Phases 1 and 2 cover unliquidated entries and entries within 80 days of liquidation. Each entry leaves that window 80 days after it liquidates, so the clock is running entry by entry.

Step 1: confirm you were the Importer of Record

Only the Importer of Record, the party that paid the duties to CBP, can receive an IEEPA refund. If your supplier, a carrier, or your broker acted as the importer, see if you were not the Importer of Record.

Step 2: find out whether anyone already filed

CAPE declarations can be filed by the Importer of Record or by the customs broker that filed the entries. Your broker may already have filed for you. Ask them, and check the ES-022 (CAPE Entry Summary) report in ACE, which lists entries in CAPE declarations.

Step 3: identify the entries with IEEPA duties

The ES-003 report in ACE, filtered on the IEEPA tariff numbers (9903.01.xx and 9903.02.xx), shows which entry lines carried IEEPA duties. Our ACE reports guide shows where to find it.

Step 4: sort entries by status

• Unliquidated, or liquidated within the last 80 days: generally eligible for CAPE.
• Liquidated more than 80 days ago but within 180 days: outside CAPE Phases 1 and 2, but a protest may still be possible. See missed the CAPE window.
• Liquidated more than 180 days ago with no protest: generally finally liquidated. See finally liquidated entries.
• Special entry types such as AD/CVD, foreign trade zone, warehouse, or drawback: see entries excluded from CAPE.

Step 5: set up ACH refunds, then file

Refunds are paid only by ACH, so enroll for ACH refunds in ACE before filing. A CAPE declaration is a CSV file uploaded through the ACE Portal and can list up to 9,999 entries. Importers can file at no cost, or ask their customs broker to file.

If you do not have a broker and want one to handle it, we can email you a list of licensed customs brokers.

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