CBP CAPE Process for IEEPA Refunds: What Importers Should Know in Phase 1
The IEEPA tariff refund process has moved from waiting and watching to preparing and filing. CBP’s CAPE process, short for Consolidated Administration and Processing of Entries, is now the system importers and customs brokers use through the ACE Portal to submit IEEPA refund requests during Phase 1.
The process is not automatic. Importers need to identify eligible entries, confirm the entry numbers are accurate, make sure ACE account access is active, and verify that ACH refund information is set up correctly. The CAPE Declaration is submitted as a CSV file through ACE, and CBP then reviews the submission, validates the entry data, and determines whether the declaration is accepted or needs correction.
Our visual breaks the process into four simple parts.
First, the importer of record or broker should prepare by identifying entries where IEEPA duties were paid, reviewing entry status, confirming entry numbers, and making sure ACE access and ACH refund setup are current.
Second, the CAPE Declaration is built and submitted through the ACE Portal. This file should include the proper entry numbers and only entries tied to IEEPA duties. If errors are found, the declaration may need to be corrected and resubmitted.
Third, CBP reviews and validates the submission. This step is important because even small entry number or data errors can delay processing. If the declaration is accepted, CBP can continue processing the entries. If it is not accepted, corrections may be required.
Fourth, refunds are handled after review. CBP has indicated refunds are issued electronically through ACH and paid to the importer of record or a properly designated party. Timing may vary depending on CBP review, entry status, and whether additional compliance review is needed.
This is why preparation matters. Refunds are not issued just because an importer paid IEEPA duties. The entry data needs to be right, the ACE account needs to be active, and the ACH refund setup needs to be complete. Importers should also understand that filing a CAPE Declaration may be reviewed by CBP and does not remove the possibility of further examination or audit.
To help importers work through this process, Southern Star Navigation has created a Tariff Refunds resource area with practical tools and guides, including our IEEPA Tariff Refund Resources page, Entry Status Decision Tree, Refund Deadline Calculator, CAPE Readiness Checklist, Customs Liquidation Guide, and IEEPA Tariff Timeline. These resources are designed to help importers understand where they stand before they submit information through ACE.
If your company paid IEEPA duties, now is the time to get organized. Pull your entry records, confirm your ACE access, and review your ACH refund setup. The companies that are prepared now will be in a better position to avoid delays later.
Call us at 833-782-7628 Ext. 1 if you have questions about how this may apply to your shipments.
Disclaimer: This article is for informational purposes only and should not be considered legal, customs, or financial advice.
Sources:
U.S. Customs and Border Protection, IEEPA Duty Refunds
U.S. Customs and Border Protection, ACE Portal: CAPE Refunds Quick Reference Guide
