On May 12, 2026, Brandon Lord, Executive Director of the U.S. Customs and Border Protection’s (CBP) trade policy and programs directorate, filed a declaration (May 12 CBP Declaration) with the U.S. Court of International Trade (CIT). The filing provided an update on the established International Emergency Economic Powers Act (IEEPA) tariff refund process, named the Consolidated Administration and Process Entries (CAPE) functionality that went live on April 20, 2026.
Background
On April 20, 2026, Phase I CAPE functionality within the Automated Commercial Environment (ACE) went live, permitting refunds of IEEPA tariffs imposed on certain entries. Phase I CAPE functionality was designed to process CAPE Declarations (i.e., refund requested) for two types of entries:
- Certain unliquidated entries
- Certain liquidated entries within 80 days of the date of liquidation
All other entries for which refunds for the IEEPA tariffs are due are intended to be processed within a later phase of CAPE functionality, the timing of which has yet to be disclosed.
CBP is expecting CAPE Declarations that pass the file validation and the entry validation to be refunded within approximately 60 – 90 days.
In its previous update (April 28 CBP Declaration), CBP provided quantitative insights into the use and process of the CAPE portal as of the evening of Sunday, April 26, 2026 (six days after the CAPE portal went live).
May 12 CBP Declaration
In the May 28 CBP Declaration, the agency provided quantitative insights into the use of the CAPE portal. As of the morning of Monday, May 11, 2026:
- Over 126,000 CAPE Declarations submitted, of which 86,874 passed file validation (an increase of approximately 50,000 and 40,000 respectively from the April 28 CBP Declaration)
- A total of 15 million entries passed entry validation, and were accepted for IEEPA tariff refund processing (an increase of roughly four million from the April 28 CBP Declaration)
- Over eight million entries have been liquidated or re-liquidated without IEEPA tariffs for an estimated $35.46 billion in refunds (including interest to be paid)
- Approximately 1,880 consolidated refunds (meaning refunds on more than a single entry) have bene unable to be processed in the ACH system because of a lack of ACH account information
The top takeaway for anyone seeking a refund through the CAPE portal is: ensure you have updated ACH information. CBP has helpful information in its website and Cargo Systems Messaging Service (CSMS) such as:
- ACE Entry Summary Error Dictionary
- Electronic Refund Enrollment in the ACE Portal
- IEEPA Duty Refunds FAQ
It is recommended to regularly check the CBP website for up-to-date information on the IEEPA tariff refund processing through the CAPE portal.
Your Guide Forward
Cherry Bekaert established a cross-functional team of professionals to help advise and support our clients with the downstream effects when tariffs and tariff refunds impact tax, accounting, audit and financial reporting functions.
If you have questions about preserving your rights or about any other legal or trade implications that may exist, we recommend reaching out to appropriate legal counsel.
Related Insights
- Alert: U.S. Court of International Trade Finds Section 122 Tariffs Unauthorized
- Alert: IEEPA Tariff Refunds: Court of International Trade Orders & What Importers Should Do Next
- Alert: Amended IEEPA Order, Steps to Take for Final Liquidated IEEPA Tariff Entries
- Alert: IEEPA Tariff Refund Update: Phase I CAPE Functionality Set for April 20, 2026
