Available now
Phases 1 and 2; limited plaintiff Phase 3
Phase 3 is live for finally liquidated entries covered by a CIT reliquidation order. The first group supplied a valid IOR number to CBP by July 30.
Latest IEEPA Tariff Refund Updates
Stay informed with the latest CAPE and IEEPA tariff refund news.
Current CAPE status · Reviewed October 22, 2026
Limited Phase 3 is live for court-covered plaintiffs
Move eligible entries now, verify ACH before filing, and get case-specific guidance where CAPE does not yet provide a clear path.
Prepare before filing
ACE access, ACH banking, and clean entry data
CBP’s September 30 FAQ explains Form 5106 updates through ACE Portal or a broker using ABI Action Code U. Verify importer identity and ACH banking before filing.
Needs case review
Finally liquidated, protested, or older entries
Class certification does not itself order refunds or create a general CAPE filing procedure. Later IOR submitters, non-plaintiffs, postal claims, and surety-paid duties need case-specific review.
CAPE Phase 3 Filing: October 2026 IEEPA Eligibility Rules
CBP opened CAPE Phase 3 on October 6 for court-covered plaintiffs. Check the July 30 IOR cutoff, required court orders, and what remains open to others.
CBP Form 5106 Enforcement Starts September 18: IOR Checklist
CBP may void importer of record numbers with inaccurate Form 5106 data starting September 18, 2026. Review fields that can disrupt imports and CAPE readiness.
Type 31 CAPE Refund Past 90 Days: What to Check
CAPE accepted a Type 31 warehouse withdrawal, but ACE shows no refund after 90 days? Check the warehouse entry, ACE reports, and protest deadline.
F883 IEEPA PSC Error for FTZ Type 06
ACE error F883 blocks certain FTZ Type 06 PSCs that modify IEEPA HTS codes. See what CBP changed and how to protect CAPE, protest, and CIT options.
CAPE Phase 3 Delay Update: CBP Sets October 6, 2026 Date
CBP has scheduled a limited Phase 3 rollout for October 6. See how the former delay affects CIT plaintiffs, later IOR submissions, and other importers.
CBP Reports $100B in IEEPA Refunds Sent to Treasury
CBP's August 4 progress report shows $128.68B accepted and $100B sent to Treasury, but 19,726 refunds remain held for missing ACH. See what it means for your refund.
Finally Liquidated IEEPA Entries: CIT Reliquidation Order July 2026
Judge Eaton ordered CBP to reliquidate finally liquidated entries for 3,700+ IEEPA plaintiffs. Learn what the order requires and how to submit your CAPE declaration.
Freestyle World: CIT Certifies IEEPA Refund Class (2026)
On October 8, the CIT certified an IEEPA importer class. Review who is included, what certification does not grant, and the next court dates.
FedEx IEEPA Refunds: Who Files and How to Track Status
FedEx customers: learn who files the CAPE claim, how to use the FedEx refund portal, and when an IEEPA refund payment may arrive.
CAPE CSV Rejected: How to Fix Errors and Resubmit
ACE rejected your CAPE CSV? Use CBP validation results to fix file-level and entry-level errors, then resubmit the correct entries without duplicates.
Warehouse Withdrawals and CAPE Refunds: July 2026 Filing Guide
CBP's July 2026 guidance separates warehouse entries from withdrawals. Learn which entry types CAPE accepts, what to refile, and when to preserve protest rights.
CAPE Phase 2 Set for June 29 as Refund Pipeline Hits $94.94B
CAPE Phase 2 is live for qualifying reconciliation-flagged entries. Review the August 25 refund totals, current Phase 3 delay, and importer action steps.
CBP Adds Automated ACE Account and TAO Help for CAPE Filers
CBP added ACE account webforms, automated TAO reactivation, and Trade Account Owner lookup tools. Learn how CAPE filers should use them.
IEEPA Refund Scams: How to Verify CAPE Requests in 2026
CBP warns scammers may target IEEPA refund claimants. Learn how to verify CAPE requests, protect ACH data, and report suspicious outreach.
CIT Orders CBP Commissioner to Appear in Court — Show Cause on Finally Liquidated IEEPA Entries
CIT Judge Eaton ordered CBP Commissioner Rodney Scott to appear in court June 9 and explain why CBP should not immediately refund all IEEPA tariffs, including finally liquidated entries. Here's what changed and what to do.
CBP Paused IEEPA Bill Collection: What the May 20 Update Means
CBP says it paused sanctions and surety demands on unpaid IEEPA bills. Here is what is paused, what is not, and how unpaid bills offset your CAPE refund.
Track Your CAPE Refund in ACE: ES-022, REV-603, REV-613, REV-615
CBP CSMS #68536553 names the four ACE reports that show where each CAPE refund claim stands. Step-by-step on what each report tells you.
Section 122 Refunds: Who Qualifies as an 'Exclusive Importer'
The May 7 CIT ruling on Section 122 limits refunds to 'exclusive importers.' Plain-English explanation of who qualifies and what to do if you don't.
Section 122 10% Tariff Refunds: CIT Ruling, Stay, and Next Steps
The CIT struck down Trump's 10% Section 122 tariffs on May 7 and the Federal Circuit stayed the order May 12. Here is the importer refund playbook.
Drawback and IEEPA Refunds: Why CAPE Phase 1 Excluded Your Entries
If you filed drawback claims on IEEPA-tariffed entries, CAPE Phase 1 will not refund you. Here's the conflict between drawback and CAPE — and what to do.
Finally Liquidated IEEPA Entries: The CIT Litigation Path When CAPE Excludes You
Finally liquidated IEEPA entries remain outside a general CAPE Phase 3 lane. Compare protective protests, CIT review, and the latest CBP refund posture.
FTZ Admissions and Warehouse Entries: Where IEEPA Refunds Stand in 2026
FTZ Type 06 and warehouse IEEPA refunds follow special CAPE and ACE rules. Review eligible withdrawals, error F883, protest deadlines, and filing paths.
Reconciliation Entries and CAPE Phase 2: What to Prepare Now
CAPE Phase 2 is live for qualifying reconciliation-flagged Entry Types 01, 02, and 06 without a Type 09 on file. See eligibility and filing steps.
CAPE Phase 2: AD/CVD, Reconciliation, and What's Coming After Phase 1
CBP plans to launch CAPE Phase 2 on June 29, 2026 for eligible reconciliation-flagged entries. Check scope, deadlines, and protest backup steps.
Section 301 China Tariff Comeback: Action Items After Your IEEPA Refund
USTR opened the May 7-July 5 window for Section 301 China tariff continuation requests. What IEEPA refund recipients should track and how it affects refund strategy.
CAPE Refund Monitoring Reports: REV-603, REV-613, REV-615 Guide
CBP's May 4 update confirms the ACE reports importers need to monitor CAPE refunds: ES-022, REV-603, REV-613, and REV-615, plus recurring email delivery.
CAPE CSV Format: Downloadable Example + Field-by-Field Walkthrough
The official CAPE upload template lives inside the ACE Portal — we can't redistribute it. But here's exactly what the file looks like, the format rules CBP enforces, and a downloadable example you can compare your own file against.
ACH Refund Failed? How to Fix It and Get Your IEEPA Money
CBP rejected your IEEPA refund's ACH deposit? Pull the REV-613 report, decode return codes (R03, R02, R04), update ACE banking, and trigger a replacement.
AD/CVD IEEPA Refunds: CAPE Limits and Type 03 Entry Options
AD/CVD IEEPA refunds depend on entry status and liquidation timing. Check CAPE limits, Type 03 litigation, and when to seek protest or CIT review.
Are IEEPA Refunds Taxable? A CFO's Tax & GAAP Guide
How CFOs should book an IEEPA tariff refund: principal reduces prior-year duty deduction; interest is 1099-INT taxable income; SEC disclosure tips inside.
CAPE Validation Errors: 19 CBP Entry Codes Explained
Use CBP's current CAPE validation table to decode 19 entry-level errors, fix the underlying issue, and resubmit rejected entries while protecting protest deadlines.
DDP Imports and IEEPA Refunds: Who Actually Gets the Money?
Under DDP terms, your foreign supplier paid the IEEPA duty — but the importer of record still files the CAPE refund. Here's how the money flows back and how to set commercial terms now.
How CBP Calculates Interest on Your IEEPA Refund (2026 Guide)
CBP owes interest on IEEPA refunds under 19 USC § 1505(c) — but hasn't published its calculation method. Here's how to estimate yours and what to verify on Form 1099.
IEEPA, Section 301, and Section 232 Stacking: What CAPE Actually Refunds
Many entries paid IEEPA, Section 301, and Section 232 duties on the same line. CAPE Phase 1 refunds only the IEEPA layer. Here's how to isolate the refundable portion.
Reactivating an Inactive ACE Portal Account Before Filing CAPE
ACE Portal accounts inactive for 45+ days lock automatically — a common blocker right before CAPE filing. Step-by-step reactivation and the CBP contacts you need.
ACE Portal Locked? Reactivate Your Account Before Filing CAPE
ACE Portal accounts go dormant after 45 inactive days, blocking CAPE filings. Walk through the TAO reset, account modification, and broker proxy steps to reactivate fast.
Withdrawing a Pending Protest to File Under CAPE Phase 1
A pending 19 USC §1514 protest disqualifies your entry from CAPE Phase 1. Here's how to withdraw a protest, the trade-offs, and when CAPE is actually the better path.
Track Your CAPE Refund Status in ACE: ES-022 and ES-701 Guide
CBP confirms two ACE reports for tracking IEEPA refunds: ES-022 shows CAPE claim status, ES-701 lists reliquidations with refund and interest. Here's how to pull each.
CAPE Phase 1 by the Numbers: 21% Accepted, 3% Liquidated (April 28 CIT Order)
A new CIT order quietly published CBP's first hard numbers on CAPE Phase 1: 21% of IEEPA entries accepted, 3% already liquidated, first refund near May 11. Here are the four pain points the court documented and what to do.
IEEPA Refund Disbursement Status: CAPE Payments and ACH Holds
Track IEEPA refund disbursement status after CAPE filing: Treasury payment timing, ACH holds, ACE reports, and what to do if money has not landed.
Update Your ACE Trade Account Owner Before You File CAPE
CBP's new April 2026 process lets importers update the Trade Account Owner on existing ACE Portal accounts. Here's the step-by-step before your CAPE refund stalls.
Foreign Importer of Record CAPE Refund Checklist
Foreign importers of record face extra hurdles for IEEPA refunds: US bank accounts for ACH, ACE Portal access, and broker authorization. Use this checklist to prepare.
How an Open Protest Affects Your CAPE Refund Filing
An entry with an open protest cannot be submitted under CAPE Phase 1. Learn how to decide whether to wait, withdraw a protest, or pursue a different recovery path.
Who Should File Your IEEPA Refund? Lawyer vs Broker vs Recovery Firm
Confused about who can file your CAPE declaration or IEEPA refund? Compare customs lawyers, brokers, drawback firms, and consultants — pick the right fit by tariff size and case complexity.
Why Your CAPE Refund May Take Longer Than 60 to 90 Days
CBP's 60-to-90-day window applies to clean Phase 1 entries. Suspended, extended, and under-review entries often run far longer. Here's how to set realistic expectations.
CAPE, Protest, or CIT? Which Path Fits Your IEEPA Refund Entries
Use a practical decision framework to sort IEEPA refund entries into the right path: CAPE, a CBP protest, or Court of International Trade litigation.
CAPE Upload Errors: How to Fix Validation Problems Before Phase 1 Closes
Understand Failed initial validation, Rejected by batch validation, and Accepted with Error(s) so you can fix CAPE upload problems before the Phase 1 filing window closes.
ACE Portal CAPE Filing Guide: Upload, Validate, and Track Your Claim
Follow the ACE Portal CAPE workflow step by step, with screenshots covering the template download, CSV save rules, validation result files, and claim status review.
Seven CAPE Refund Mistakes Importers Are Making Right Now
Avoid the most common CAPE refund mistakes, from missing the 80-day window to leaving ACH setup unfinished, filing the wrong entries, or relying on CAPE alone.
What To Do If Your Entries Are Outside CAPE Phase 1
If your entries fall outside CAPE Phase 1, this guide explains the main reasons why, what that means, and what importers should review before relying on protests or litigation.
Accepted With Error(s) in CAPE: What It Means and What To Refile
Understand what Accepted with Error(s) means in ACE Claim Status, how to identify the rejected entries, and when to refile only the corrected rows.
CAPE Entry Review Checklist: What To Gather Before You Ask for Help
Use this CAPE entry review checklist to gather the right ACE data, liquidation details, protest posture, and ACH setup information before asking a broker or lawyer for help.
Why Your IEEPA Refund May Not Match Your Estimate
Learn why an IEEPA refund payment may differ from your estimate, including ACH timing, consolidated payments, offsets, entry status, and CAPE validation issues.
80% of Importers Not Ready for IEEPA Refunds: ACH Enrollment Required
Only 57,000 of 300,000 eligible firms have registered for ACH electronic refunds. CBP will reject non-electronic refund requests. Here's how to enroll before CAPE opens.
CBP CAPE Guidance for IEEPA Refunds: Current Filing Rules
Read the current CBP CAPE filing rules for IEEPA refunds: eligible entries, CSV uploads, ACH setup, validation errors, and protest backup steps.
IEEPA Tariff Refund: The Complete Guide to Getting Your Money Back (2026)
Everything U.S. importers need to know about recovering IEEPA tariff duties — eligibility, CAPE filing, protests, CIT lawsuits, timelines, and how much you can expect back.
Customs Broker Authorization for CAPE Filing: Power of Attorney Guide
Learn how to authorize your customs broker to file CAPE declarations on your behalf. Covers CBP Power of Attorney, ACE delegation, and key requirements.
How to File a Protest for IEEPA Tariff Refunds: Step-by-Step Guide
Learn how to file a CBP protest under 19 USC § 1514 to recover IEEPA tariff duties. Covers the 180-day deadline, ACE electronic filing, and when protest is your best option.
IEEPA Tariff Refund Timeline: Key Dates Every Importer Should Know in 2026
Track the October 6 limited CAPE Phase 3 launch, CIT’s IEEPA class ruling, CBP refund data, and importer protest deadlines.
How to Prepare Your CSV File for CAPE Filing
Updated instructions for the CAPE CSV after CBP's April 2026 guidance. Learn the correct file structure, validation rules, and common mistakes that trigger rejections.
ACE Portal Account Setup Guide for CAPE Refund Filing
How to set up ACE access and ACH refund banking details for CAPE after CBP's April 2026 guidance and electronic-only refund transition.
CAPE Phase 1: What's Covered, What's Excluded, and How to Prepare
An updated breakdown of CAPE Phase 1 after CBP's April 2026 guidance: covered entries, validation failures, special timing rules, and what importers should do before filing.
Don't Rely on CAPE Alone: Why You Should Also File Protests and Consider CIT Lawsuits
Why a CAPE filing strategy should still account for protests and possible CIT litigation, especially after CBP's April 2026 guidance on protest-related CAPE rejections.
Supreme Court Strikes Down IEEPA Tariffs in Landmark 6-3 Decision
On February 20, 2026, the Supreme Court ruled in Learning Resources, Inc. v. Trump that IEEPA does not authorize presidential tariffs. Here's what this means for importers seeking refunds.
CAPE System Launch: What U.S. Importers Need to Know
CBP announces the CAPE system launch date of April 20, 2026. Here's what importers should do now to prepare for IEEPA tariff refund filings.