U.S. Customs and Border Protection (CBP) has announced the launch of the first phase of its new Consolidated Administration and Processing of Entries (CAPE) process, a major modernization initiative designed to streamline the refund of duties imposed under the International Emergency Economic Powers Act (IEEPA).
The first phase of CAPE will go live on April 20, 2026, and will introduce a centralized refund mechanism for eligible IEEPA duty refund claims submitted through the Automated Commercial Environment (ACE).
This development marks a significant operational change for importers and customs brokers seeking refunds of IEEPA duties pursuant to court orders or applicable law.
What Is CBP’s CAPE Process?
CAPE is a new functionality being developed within the Automated Commercial Environment (ACE) to simplify and centralize the administration of IEEPA duty refunds.
Historically, duty refunds have often been processed on an entry-by-entry basis. Under CAPE, CBP will instead consolidate eligible refunds — including applicable interest — across multiple entries into a streamlined refund process.
CBP has confirmed that CAPE will be implemented in phases, with future releases expected to cover more complex refund scenarios.
CAPE Phase 1: Scope and Effective Date
CBP will launch Phase 1 of CAPE on April 20, 2026.
The initial rollout is limited to:
- Certain unliquidated entries
- Certain entries within 80 days of liquidation
More complex entry types and scenarios will be addressed in later CAPE phases.
How to Request an IEEPA Duty Refund Through CAPE
To submit an IEEPA duty refund request under the new CAPE process, Importers of Record (IORs) and authorized customs brokers must complete the following steps:
1. Maintain an ACE Secure Data Portal Account
Importers and brokers must have an active ACE Portal account.
2. Enroll in ACH Refunds
Refund recipients must provide valid bank account information through ACE.
3. Submit a CAPE Declaration
Refund requests must be submitted via the ACE Portal using a CSV file upload.
Important:
CBP will not accept CAPE filings through the Automated Broker Interface (ABI).
CAPE Declaration Filing Requirements
The CAPE Declaration is a CSV file containing the list of entries for which IEEPA duty refunds are requested.
Key filing rules include:
- Maximum 9,999 entries per CAPE Declaration
- Multiple CAPE Declarations may be submitted
- Only the Importers of Record or the authorized customs broker that filed the entries may submit the declaration
- No supplemental documentation is required in the CSV upload
CBP will provide the official CAPE Declaration template in the ACE Portal upload section.
What Happens After Submission?
Once a CAPE Declaration is validated and accepted:
- ACE will update the affected entry summaries
- The applicable IEEPA Chapter 99 tariff provisions will be removed
- Corresponding IEEPA duties will be reversed
- CBP will liquidate or reliquidate the entries
- Refunds will be consolidated and issued by:
- Importer of Record (IOR), or
- Designated refund recipient via CBP Form 4811
Expected Refund Timeline
CBP has stated that valid IEEPA refunds will generally be issued within:
60 to 90 days after CAPE Declaration acceptance
However, longer timelines may apply where:
- Entries are under review
- Entries are extended or suspended
- Warehouse entries are involved
- Compliance concerns require additional CBP review
Why CAPE Matters for Importers
The launch of CAPE represents an important modernization of CBP’s refund administration process and may significantly improve efficiency for companies seeking IEEPA duty refunds.
Benefits include:
- Faster refund processing
- Reduced administrative burden
- Consolidated refund payments
- Improved visibility and automation within ACE
Recommended Next Steps for Importers and Brokers
Businesses impacted by IEEPA duties should begin preparing now by:
- Reviewing ACE Portal account access
- Confirming ACH refund enrollment
- Identifying potentially eligible refund entries
- Organizing entry data for CAPE CSV uploads
- Updating internal customs compliance workflows
CBP’s CAPE rollout is a notable procedural development for importers pursuing IEEPA duty refunds.
While Phase 1 is limited in scope, the implementation of consolidated refund processing demonstrates CBP’s intent to modernize customs administration and improve refund efficiency.
Companies affected by IEEPA duties should proactively assess refund opportunities and ensure readiness ahead of the April 20, 2026 launch date.
FAQ
What is CBP CAPE?
CBP’s Consolidated Administration and Processing of Entries (CAPE) is a new ACE functionality designed to streamline the submission and processing of valid refund requests for duties imposed under the International Emergency Economic Powers Act (IEEPA).
When does CAPE go live?
CBP will launch Phase 1 of CAPE on April 20, 2026.
How are CAPE refund requests submitted?
Importers of Record and authorized customs brokers must submit CAPE Declarations via CSV upload through the ACE Secure Data Portal. CAPE filings cannot be submitted through ABI.
How long will IEEPA refunds take under CAPE?
CBP expects valid IEEPA refunds to generally be issued within 60 to 90 days after acceptance of the CAPE Declaration, subject to review.
Who can submit a CAPE Declaration?
Only the Importer of Record or the authorized customs broker that filed the original entries may submit the CAPE Declaration.