CAPE refunds
If you paid IEEPA emergency duties on past imports, you may be owed a refund. Here is what CAPE is, who qualifies, and how to check.
What CAPE is
In February 2026 the Supreme Court ruled, in Learning Resources v. Trump, that the International Emergency Economic Powers Act (IEEPA) does not authorize tariffs. CAPE — Consolidated Administration and Processing of Entries — is CBP's process for refunding IEEPA duties that importers already paid.
CAPE refunds IEEPA duties only. It does not touch Section 301, Section 232, Section 122, the Merchandise Processing Fee, or the Harbor Maintenance Fee — those are separate authorities and remain payable.
Why timing matters
CAPE is backward-looking and the eligible window is shrinking. CAPE accepts an entry while it is unliquidated or within 80 days after its liquidation — the 80 days is CAPE's lookback window, not a schedule CBP liquidates on — and the window to protest a liquidation is 180 days. As entries pass those deadlines they fall out of the phases open today, so if you imported during the IEEPA period, checking now is worthwhile.
Phase 1 — live April 20, 2026
Phase 1 covers standard consumption entries carrying IEEPA Chapter 99 codes that are unliquidated or within 80 days of liquidation. Only the Importer of Record or the original filing broker can file.
Phase 2 — live June 29, 2026
Phase 2 adds entries flagged for reconciliation (entry types 01, 02, and 06), as long as the reconciliation entry itself (Type 09) has not been filed — entries with a Type 09 already on file are deferred to a future phase. The same window applies: unliquidated, or liquidated within the past 80 days.
Warehouse entries — changed July 7, 2026
CBP no longer accepts warehouse entries (types 21 and 22) on CAPE declarations. Warehouse withdrawals (types 31, 32, 34, and 38) — where the IEEPA duties are actually paid — are still accepted, and CBP issues those refunds once the associated warehouse entry liquidates or reliquidates.
What CBP lists for later phases
CBP lists more entry categories for subsequent phases, with no announced dates: drawback-designated entries, entries under open protest, entries not filed in ACE, AD/CVD entries pending liquidation, and entries whose liquidation is final. The finally-liquidated category is contested — the government argues those entries need a court filing rather than a CAPE declaration, and the question is on appeal. For entries in these categories, a customs broker or trade attorney can advise.
Check your CAPE refund eligibility
This is an informational estimate based on CBP's published CAPE rules as of July 2026. It is not legal advice and files nothing. For binding eligibility, consult a licensed customs broker or CBP.
These estimates are based on CBP's published CAPE rules as of July 2026 — Phases 1 and 2 plus the July 7 warehouse change. They are informational only and are not a determination or legal advice. For binding eligibility, consult a licensed customs broker or file through CBP.