CBP Provides Update for April 20th Phase 1 of CAPE Deployment for IEEPA Refunds
CBP has developed a system in ACE called CAPE (The Consolidated Administration and Processing of Entries). The CAPE system is an automated functionality in ACE to efficiently process refunds for Importers of Record (IOR) who have paid duties pursuant to the IEEPA (International Emergency Economic Powers Act) tariffs. CAPE is a new ACE functionality that is expected to be deployed on April 20, 2026.
IORs and brokers will have the ability to access the CAPE Tab through their ACE Portal account. Submissions are via CSV upload (CAPE Declaration template available in the portal). Phase 1 covers unliquidated entries + entries within 80 days of liquidation (with specific exclusions like open protests, drawback claims, etc.). Only the IOR or the broker who originally filed the entries can submit. The CAPE Declaration will be validated by ACE before the CAPE Declaration is accepted. Once accepted, the CAPE declaration will be assigned a CAPE claim number. Mass processing will be supported by the CAPE system. If the submission fails any part of the file validation series, ACE will reject the CAPE Declaration for that entry, requiring a resubmission to be filed to correct the errors.
Refunds are expected to be processed 60 - 90 days from the CAPE Declaration acceptance date.
The individual entry summary refunds will be consolidated by IOR or designated alternate party (based on a current 4811 filing) and dispersed in one lump sum.
ACE Portal users with Importer sub-account access can monitor refund activity using ACE Reports. The new REV-615 CAPE Refunds Trade Report will provide CAPE-related refund information.
If a protest has been submitted solely for IEEPA (International Emergency Economic Powers Act). For refund purposes and the entry summary is within 80 days of the liquidation date, an importer may withdraw the protest and add the entry summary to a CAPE Declaration for faster refund processing. Should the protest be in suspended status, you may reach out to your processing Center to request the suspension be removed. Once removed, the importer can withdraw their protest, then the entry summary can be submitted on a CAPE Declaration.
Please note all refunds from CBP are issued electronically through ACH payments in accordance with the March 25, 2025, Executive Order 14247 “Modernizing Payments to and from America’s Bank Account” and the Jan. 2, 2026, Interim Final Rule 24171 “Electronic Refunds.” To ensure there is no delay in receiving the refund, the IOR or designated 4811 party must be signed up for ACH refunds. Review ACH Refund sign-up guidance here: ACH Refund Enrollment.
Janel will continue to update its clients as CBP issues further guidance on additional CAPE functionalities as they are developed.
CBP is maintaining all information on IEEPA Refunds and CAPE at the IEEPA Duty Refunds page on CBP.gov.
For more information on the CAPE filing process, please see the CAPE Declarations Quick Reference Guide.
To learn more about CAPE functionality in ACE, see the CAPE Information Notice.
For assistance and additional questions, please reach out to Janel Group's Compliance Team or a Janel Group Representative.
Director of Trade Compliance
Senior Compliance Analyst