Consolidated Administration and Processing of Entries (CAPE)

4/17/2026 Update

CBP has recently provided the trade community with additional resources to help navigate CAPE. The following resources are a great way to get to know the new process.

• CBP CAPE Website
• Trade User Information Notice (April 8, 2026)
• Quick Reference Guide (April 2026)
• IEEPA Duty Refund Fact Sheet

CBP further clarifies:

• They currently do not have any deadlines set for importers to file Phase I CAPE declarations by. This may change in the future and CBP will communicate that information
• Trade attorneys are not able to submit a CAPE declaration on behalf of clients. This ability is only limited to the Importer of Record or the designated Customs Broker who filed the original underlining entry. If the importer used multiple brokers, communication and coordination with each broker is important.
• If a non-resident importer does not have a US bank account, they are unable to sign up for the ACH refund process in ACE. A agent will need to be designated on Form 4811.
• Additional Phases of CAPE development beyond Phase I have not been announced yet.
• Interest will be paid in addition to the original IEEPA duty paid in the same way interest is calculated on all CBP refunds under 19 U.S.C 1505.
• For technical related questions, please reach out to the newly created CBP email address: IEEPARefunds@cbp.dhs.gov.

4/13/2026 Update

CBP published CSMS 68340863 on 4/13/2026 providing further guidance to the importing community regarding additional details surround CAPE

CAPE will launch at 8am eastern time on April 20, 2026. Importers and brokers will have access to the CAPE tab within ACE to begin submitting entry numbers for the IEEPA refund process. Only the IOR or broker who filed the entry with IEEPA duties present will be able to submit CAPE declarations.

CAPE Declaration

IORs or brokers will submit a .CSV file containing up to 9,999 entry numbers to CAPE. Additional declarations will need to be submitted for additional entries. CAPE will run an initial series of validations and accept or deny the declaration in its entirety. Reasons for denial can include:
• Incomplete entry numbers
• Submitter is not the IOR or the broker who originally filed the entry
• The .CSV file was corrupted

CAPE will provide a reason why it was denied. Importers will need to file a new CAPE declaration once the errors are corrected.

Once a declaration passes the initial validations, it will run a second round of validations. If specific entries are found in error, those entries will be removed, and the rest of the declaration will proceed forward.

Entries not accepted in the Phase 1 launch
• Entry summary flagged for Reconciliation
• Entry type 09 Reconciliation entry
• Entry summary associated with a Drawback entry
• Entry type 47 Drawback entry
• Entry type 08 USMCA Duty Deferral entry
• Entry summary with an Open or Suspended Protest
• Entry summary with “open” or “closed” liquidation status (i.e. Temporary Importation under Bond entry)
• AD/CVD entry summary in pending liquidation status
• In order to timely apply the liquidation instructions imposed by the Department of Commerce (DOC), an AD/CVD entry with a liquidation status of pending or for which DOC has issued liquidation instructions will not be accepted on a CAPE Declaration.
• Entry summary over 80 days past the liquidation date
• Goods value amount not allowed on IEEPA HTS line.
o The entered value of the imported product reported on the entry summary line should be reported on the Chapter 1-97 HTS classification, unless Chapter 98 reporting provisions require the entered value to be reported differently.

Mass Processing

Once the declaration is accepted, CAPE will begin removing individual IEEPA duty lines on the entry summary. A new version of that entry summary will then be created without the IEEPA duties, taxes and fees. Interest will also be calculated and added to the refund amount.

Review and Liquidation/Reliquidation

Unliquidated entries will then be set to liquidate in 45 days from the CAPE declaration acceptance date unless liquidation status is listed as suspended, extended, or “under review”.

Refunds

Refunds will be consolidated by IOR and liquidation date. CBP will review if other debts are owed by the importer prior to issuing a refund. Refunds will be issued via ACH. If an importer has not yet signed up for the ACH refund process via ACE, it is highly suggested to complete prior to refunds being issued. Generally, refunds on liquidation entries are expected to be released 60-90 days after the CAPE declaration acceptance.

Protests and Post Summary Corrections

If an importer filed a Protest on an entry solely for refunding IEEPA duties paid, the Protest will have to be withdrawn prior to that entry being added to a CAPE declaration. Post Summary Corrections will not be allowed for purpose of initiating an IEEPA duty refund.