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. CBP liquidates entries on an 80-day cycle, and the window to protest a liquidation is 180 days. As entries pass those deadlines they fall out of Phase 1 eligibility — so if you imported during the IEEPA period, checking now is worthwhile.
Phase 1
Phase 1 went live April 20, 2026. It covers unliquidated entries carrying IEEPA Chapter 99 codes, and entries liquidated within 80 days of a CAPE submission — roughly 63% of affected entries. Only the Importer of Record or the original filing broker can file. Phase 2, which is expected to widen coverage, has not been announced.
Check your CAPE refund eligibility
This is an informational estimate based on published CAPE Phase 1 rules. It is not legal advice and files nothing. For binding eligibility, consult a licensed customs broker or CBP.
These estimates are based on published CAPE Phase 1 rules as of May 2026. They are informational only and are not a determination or legal advice. For binding eligibility, consult a licensed customs broker or file through CBP.