Executive summary

On 10 April 2026, CBP sent a Cargo Systems Messaging Service bulletin and published a webpage with updates on its development of the Consolidated Administration and Processing of Entries (CAPE) Portal to administer International Emergency Economic Powers Act (IEEPA) duty refunds. CAPE is designed to process importer claims, remove IEEPA-specific Chapter 99 Harmonized Tariff Schedule (HTS) provisions from entry summaries, recalculate duties and interest and route consolidated electronic refunds, while allowing CBP review and standard liquidation/reliquidation controls.

CAPE Portal — Phase 1

CBP plans to deploy the CAPE Portal in phases with Phase 1 set to launch on 20 April 2026. In this phase, described in more detail below, CAPE will process the majority of formal and informal entries on which IEEPA duties were paid. Excluded from Phase 1 are certain categories, including (1) entries that have been flagged for reconciliation, (2) entries designated on a drawback claim, (3) entries covered by an open protest, (4) entries not filed in the Automated Commercial Environment (ACE) Portal, (5) entries without a liquidation status in ACE, (6) entries subject to Antidumping/Countervailing Duties (AD/CVD), and (7) entries for which liquidation is final.

CBP will issue detailed guidance outlining the scope and functionality of further phases as they are designed and implemented.

For more on the planned rollout, see EY Global Tax Alert, US Customs and Border Protection details new CAPE process in ACE to administer IEEPA duty refunds; phased rollout planned, dated 13 March 2026.

Components of the CAPE refund process are outlined below:

1. Claim Portal and submission: The Claim Portal will be a web-based tab in importer and broker ACE Portal accounts (not Automatic Broker Interface) where filers submit CAPE Declarations by uploading Comma-Separated Values (CSV) files listing entry summaries.
2. Validations: File validations confirm required data, formatting, filer authorization and file integrity; failures are rejected with error messages for correction. Entry-level validations confirm each entry exists in ACE and includes at least one IEEPA Chapter 99 HTS number; invalid entries are removed while valid entries continue, with the option to resubmit corrected entries separately. As noted above, Phase 1 will exclude certain entries as CBP works to evaluate the functionality for those types of entries.
3. Mass processing: For validated entries, mass processing removes IEEPA HTS numbers and recalculates duties using standard ACE checks as if IEEPA duties were never declared. Declarations passing these checks are accepted for further processing.
4. Refund process: Completed entries are routed through the ACE Collections refunds module, with refunds (including interest) consolidated by importer and issued electronically to the designated bank account. CBP has advised that valid refunds will generally be issued within 60 - 90 days following acceptance of a CAPE Declaration, unless further review is required. Certain scenarios, such as entries that are extended, suspended or under review, and warehouse entries will maintain their liquidation status with refunds issued upon liquidation.

What this means for businesses

CAPE will provide a centralized framework within ACE for processing IEEPA duty refunds, allowing filers to submit claims through a new portal tab using CSV uploads of entry summary data, each of which will be subject to entry-level validation checks prior to processing. Because the initial Phase 1 will not support every entry type or liquidation status, importers should assess which entries are eligible for Phase 1 treatment and plan ahead for subsequent phases that will address more complex scenarios. Approved refunds will be aggregated by liquidation or reliquidation date and issued electronically.

Actions to consider

Actions for businesses to consider, depending on their specific situations, include:

• Ensure enrollment in the Automated Clearing House (ACH) Refund program, which is done via the ACH Refund Authorization tab in the ACE portal. ACH Refund enrollment is required to receive refunds from CBP.
• Confirm ACE Portal access for importer and broker users, designate internal owners to prepare and upload CSV files listing IEEPA-affected entry summaries, and verify or establish electronic refund arrangements and any CBP Form 4811 designations so consolidated payments route to the intended account.
• Compile entry summary numbers, confirm that affected entries include the relevant IEEPA Chapter 99 HTS numbers in ACE, and where possible reconcile duty components so that IEEPA duty can be isolated.
• Segment entries by status to identify those likely processable in Phase 1 versus those expected to be addressed in later phases (including AD/CVD-related entries and those marked Suspended, Extended or Under Review), watch for CBP communications on CAPE launch timing, detailed filing instructions and phase scope, and align broker guidance and internal controls accordingly.
• Monitor the update scheduled for 14 April 2026 and any final determinations issued by the Court of International Trade.