RESOURCES
IEEPA Refund Primary Sources — Federal Court Filings & CBP Documents
We mirror public federal court filings and CBP declarations that materially affect how IEEPA tariff refunds and CAPE Phase 1 work. Each document is hosted here for reading convenience, with the canonical CourtListener / PACER source linked alongside.
Federal court filings and CBP-authored documents are works of the U.S. government and are not subject to copyright (17 U.S.C. § 105). We are not a law firm, and these documents are mirrored for educational use only.
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CIT Order — CAPE Phase 1 Status (April 28, 2026)
Court order documenting CBP's self-reported CAPE Phase 1 throughput (~21% of IEEPA entries accepted, ~3% liquidated as of April 28), confirming first refund anticipated on or about May 11, 2026, recording four user pain points raised at a closed conference (ACE access, training over-registration, importer-of-record confusion, IEEPA collections still occurring on reconciliation adjustments), and ordering CBP to file the next progress report by 12:00 p.m. EDT on May 12, 2026.
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CBP Declaration of Brandon Lord — CAPE Phase 1 Progress (April 28, 2026)
Sworn declaration responding to the April 14, 2026 court order. Underlying data source for the percentages cited in the April 28 CIT order. Provides CBP's account of CAPE Phase 1 implementation, throughput, and operational status.
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CBP CSMS #67834313 — IEEPA Tariffs Stop Being Collected (February 24, 2026)
CBP message announcing the cessation of IEEPA tariff collection following the Supreme Court's February 20, 2026 ruling in *Learning Resources, Inc. v. Trump* and the same-day executive order terminating IEEPA tariff actions.
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CBP CSMS #68315804 — CAPE Introduction (April 2026)
CBP's introductory message announcing the Consolidated Administration and Processing of Entries (CAPE) workflow as the official electronic path for IEEPA refund claims. Establishes CAPE's scope, eligibility framework for Phase 1, and the role of ACE Portal as the filing channel.
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CBP CSMS #68340863 — CAPE UPDATE (April 2026)
CBP follow-up message clarifying CAPE Phase 1 eligibility, IOR/broker filing rules, the 9,999-entry-per-declaration limit, prohibition on duplicate entries across declarations, and the prohibition on Post Summary Correction (PSC) as an IEEPA refund path.
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CBP CSMS #68396594 — CAPE AVAILABLE NOW (April 20, 2026, 07:18 EDT)
CBP message announcing CAPE Phase 1 deployment, sent at 07:18 EDT on April 20, 2026. Confirms the CAPE tab is live in ACE Portal, the upload template is downloadable, and importers/brokers may begin filing CAPE declarations immediately.
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CBP CSMS #68401616 — CAPE Error Dictionary Update (April 29, 2026)
CBP message publishing the CAPE Error Dictionary, defining 15 distinct CAPE error codes spanning file-format, entry-format, claim-validation, and post-acceptance scenarios. The canonical reference when an on-screen CAPE error description is ambiguous.