Important Updates to IEEPA Refund Process Still in Development
U.S. Customs and Border Protection (CBP) provided a status update to the Court of International Trade (CIT) on March 31 regarding development of the CAPE (Consolidated Administration and Processing of Entries) portal within the ACE system. Based on CBP’s update, CAPE is expected to be the mechanism through which importers or their authorized representatives may submit requests related to potential IEEPA duty refunds.
Key information currently available
The initial rollout (CAPE Phase 1) is expected to apply only to entries that are:
Unliquidated, or
Within the 90‑day voluntary reliquidation period under 19 U.S.C. §1501.
Entries that are finally liquidated are not included in Phase 1; however, CBP has indicated that finally liquidated entries may be addressed in a later phase, subject to future guidance.
Phase 1 is expected to accept entries with liquidation statuses such as Suspended, Extended, or Under Review, including certain warehouse and warehouse withdrawal entries.
In these cases, any refunds would generally be issued through the normal liquidation process, rather than immediately, and may include certain entries subject to AD/CVD, depending on liquidation instructions.
Entries not expected to be accepted in CAPE Phase 1 include those:
Flagged for reconciliation
Associated with drawback claims
Covered by an open protest
Not filed in ACE or without a liquidation status in ACE
Subject to certain pending AD/CVD liquidation instructions
CBP indicated it may take up to 45 days to review and liquidate entries submitted through a CAPE declaration, absent any additional compliance concerns.
CBP also indicated that future phases of CAPE may expand functionality, including the ability to process finally liquidated entries, as well as enhanced validation, review, and enforcement tools.
Important considerations for importers
CBP’s update does not address whether the filing of protests or litigation is required, advisable, or how such actions may affect eligibility for refunds.
It remains unclear how open protests, or the withdrawal of protests, may interact with CAPE Phase 1 submissions.
CBP has stated that it may conduct compliance reviews of entries submitted through CAPE and may offset refunds where other duties, fees, or outstanding bills are identified.
Janel Group will continue to monitor CBP developments related to CAPE implementation and associated court proceedings. Because eligibility and processing depend on the specific status of individual entries and additional CBP guidance that has not yet been issued, outcomes may vary by importer and by entry.
For assistance or questions, please contact your Janel Group representative. We are here to support you through these changes.