IEEPA Tariff Refunds in 2026: How to File Through CBP's CAPE Tool
CAPE Phase 3 opened October 6. Here is who can claim IEEPA tariff refunds, which entries qualify, how ACH payment works and the refund scams CBP is warning about.
In this piece 8 sections
To claim IEEPA tariff refunds, the importer of record or its customs broker files a CAPE Declaration in the ACE Portal. It is a CSV list of entry numbers on which IEEPA duties were paid. CBP removes those duties, recalculates what was owed and refunds the difference with interest by ACH. Refunds without refund bank details on file are held.
The Supreme Court decided in February 2026 that the International Emergency Economic Powers Act (IEEPA) does not let the President impose tariffs. Since then, US Customs and Border Protection (CBP) has built a refund system in stages. The third stage went live on October 6, 2026, and it reaches some older entries for the first time.
Eastern Plays covers tariffs, customs and freight for Western businesses buying from Asia. This how-to is for small and midsize importers who paid IEEPA duties on goods from China, Vietnam and elsewhere in 2025 and 2026. It covers who can file, which entries qualify, how the money is paid and the scams to avoid.
Fact-checked against CBP's published CAPE guidance as of October 19, 2026. This is general information, not legal advice.
Why IEEPA Tariff Refunds Are Being Paid
The legal answer is short. In the Supreme Court's opinion in Learning Resources, Inc. v. Trump, decided February 20, 2026, the Court held that IEEPA does not authorize the President to impose tariffs. Duties collected under those orders therefore had no lawful basis.
The Supreme Court did not say how refunds should work. That job fell to the Court of International Trade and to CBP. CBP's answer was a new tool inside its Automated Commercial Environment (ACE), the system brokers already use to file entries.
The scale explains why it took months. CBP told the trade court in September 2026 that about $134.7 billion in potential and certified refunds had been accepted into the system. Roughly $122 billion, including interest, had already gone to the Treasury for payment.
Who Can File a CAPE Declaration for IEEPA Tariff Refunds?
Only the importer of record (IOR) on the entries, or the customs broker that filed those entries for the IOR, can file a CAPE Declaration. CAPE stands for Consolidated Administration and Processing of Entries. A freight forwarder, a supplier or a third-party refund service cannot file on your behalf unless it is that broker.
This matters for businesses that bought goods on Delivered Duty Paid (DDP) terms. Under DDP, the seller or its agent is often the importer of record. If so, the refund goes to them, not to you. Check your entry paperwork before assuming a refund is yours.
CBP's CAPE trade information notice also covers notify parties. If the IOR named a notify party on CBP Form 4811 to receive refunds, CBP pays that party instead.
Which Entries Qualify for IEEPA Tariff Refunds Right Now
CAPE has opened in phases, and each phase added entry types. The table below summarizes the phases based on CBP's notice and a September 2026 industry advisory.
| Phase | Launch date | Main entries covered |
|---|---|---|
| Phase 1 | April 20, 2026 | Unliquidated entries and entries up to 80 days past liquidation |
| Phase 2 | June 29, 2026 | Reconciliation-flagged entries with no reconciliation entry filed yet |
| Warehouse update | July 2026 | Warehouse withdrawal entries (types 31, 32, 34 and 38) |
| Phase 3 | October 6, 2026 | Finally liquidated entries covered by court-ordered reliquidation |
Some entries still sit outside CAPE. CBP's notice lists entries covered by an open protest, entries on a drawback claim, and some antidumping and countervailing duty entries. Entries not filed in ACE are also excluded.
Phase 3 is the one to read carefully. A C.H. Robinson advisory on CAPE Phase 3 says it covers finally liquidated entries subject to court-ordered reliquidation. Importers that gave CBP a valid importer of record number by July 30, 2026 could start filing on October 6. Whether non-litigants qualify is still debated, so ask your broker or trade counsel.
How to File for IEEPA Tariff Refunds Step by Step
The filing itself is mostly a data job. These steps follow the sequence in CBP's guidance:
- Open an ACE Portal account with an Importer sub-account, if you do not have one.
- Run the ES-003 report with the IEEPA tariff indicator to list entries with IEEPA duties.
- Remove entries with an open protest, a drawback claim or other excluded status.
- Download the CAPE Declaration template from the Upload button in the CAPE tab.
- Enter up to 9,999 entry numbers per file, and split larger lists into several files.
- Upload the file and read the validation result. Fix rejected entries and resubmit them on a new declaration.
- Track accepted claims with the ES-022 and REV-603 reports.
Two rules trip people up. Filers cannot use the Automated Broker Interface (ABI) to file a CAPE Declaration. CBP also prohibits starting an IEEPA refund request with a Post Summary Correction.
Expect some rejections on the first upload. Common causes include a typo in an entry number, an entry with no IEEPA Chapter 99 code on it, or an entry filed under a different importer number. The validation file names each failed entry, so fixes are usually quick.
Duplicates are also rejected. An entry listed on an earlier declaration will fail validation on a new one. Keep a simple log of which entries went on which file.
Once the IEEPA lines come off, the remaining duty still depends on your classification. Our guide to finding the right HTS code and when to ask for a binding ruling is worth a reread before you trust the recalculated figure.
Setting Up ACH So Your Refund Is Not Held
CBP pays IEEPA tariff refunds only by Automated Clearing House (ACH) transfer from the Treasury. The CBP IEEPA duty refunds page links to the enrollment guides. The bank account for refunds is separate from any ACH account you use to pay CBP.
This is where money gets stuck. CBP reported in September 2026 that about 20,184 refunds worth roughly $1.3 billion were on hold for missing ACH refund details. Enrollment happens in the ACH Refund Authorization tab of the Importer sub-account.
Watch for the "Funds Diverted" status on the REV-603 report. It means CBP applied your refund to an existing bill. That is legal, but it surprises finance teams expecting a full deposit.
Avoiding IEEPA Refund Scams
Where there is $100 billion in refunds, there are scammers. CBP's fact sheet on CAPE refund fraud solicitations says it has seen a rising number of suspicious mailers, flyers and notices. Its message is blunt: a CAPE Declaration in ACE is the only way to request an IEEPA refund.
The warning signs are familiar. They include unsolicited emails, pressure to act fast, offers of refunds in exchange for data, and requests for bank details. Real CBP emails end in "@cbp.dhs.gov" or "@associates.cbp.dhs.gov." CBP asks importers to report suspicious contact to IEEPAFraud@cbp.dhs.gov.
A paid adviser can still be useful for a large entry history. The test is simple. A legitimate adviser works through your broker or your own ACE account. A scammer asks you to hand over credentials or banking details.
Protests, Lawsuits and IEEPA Tariff Refunds
An open protest keeps an entry out of CAPE. That creates a real choice for importers who protested early to protect their rights. A protest is filed on CBP Form 19 and normally must be lodged within 180 days of liquidation.
Some trade lawyers say an importer can withdraw a protest on an entry that falls inside a CAPE window and claim through CAPE instead. Others prefer to keep protests open on entries CAPE does not yet cover. Neither route is right for every entry, so get advice before you withdraw anything.
Litigation is the third route. The government's position has been that finally liquidated entries are refundable only for importers with cases before the Court of International Trade, and appeals are pending. Eastern Plays' editors will update this guide when the appeals court rules or CBP widens Phase 3.
The practical takeaway is to map every entry to one route. Each entry should be on a CAPE claim, under protest or in litigation. An entry with no route by its deadline is money you will not see.
What to Do This Month
Start with the entry list, not the paperwork. Pull your IEEPA entries from ACE, confirm you were the importer of record, and check that refund ACH details are on file. Then file in batches and log every claim number.
Refund cash also changes your landed cost picture for 2026. If you are reworking budgets, factor in other charges that are still live or coming back, like the China ship fees due to return in November and any detention and demurrage invoices worth disputing. In our experience on the forwarding side, the importers who audit their own entry data find refunds their broker missed.
