Executive Summary
CBP’s October 5, 2026, notice describes CAPE declarations for IEEPA-duty refunds: an importer of record or its designated broker submits a CSV file through the ACE Portal.
Each declaration is limited to 9,999 entries; a file rejected in CBP’s screening and validation process must be corrected and resubmitted.
The filer must have an active, up-to-date ACE Portal account and supporting profile. A broker filing for an importer must be that account’s designated notify party.
The notice invites comments through November 4, 2026, while the CIT’s order remains suspended to the extent it requires immediate compliance.
IEEPA refunds through CAPE use a CSV declaration filed through the ACE Portal, with a maximum of 9,999 entry-summary numbers per declaration. In its October 5, 2026, notice on the CAPE refund information collection, CBP explains who can file, what happens if a CSV is rejected, and how the process relates to the court-ordered refunds. The notice also invites comments on the information collection through November 4, 2026.
Which Entries Can Receive IEEPA Refunds Through CAPE?
The refund process concerns entries subject to IEEPA duties imposed by the Executive Orders considered by the Supreme Court in Learning Resources, Inc. v. Trump. The CIT’s March 20, 2026, order describes the covered entries as unliquidated entries entered subject to IEEPA duties and liquidated entries for which liquidation is not final. It also says the order does not address duty-free de minimis treatment issues otherwise before the court in Axle of Dearborn, Inc. v. Department of Commerce.
The notice traces the court orders to tariffs CBP collected under IEEPA pursuant to the relevant Executive Orders and associated provisions in the Harmonized Tariff Schedule of the United States. It reports an estimated $166 billion in tariffs assessed from February 3, 2025, to February 24, 2026, and more than 53 million entry summaries requiring processing. That background figure does not establish that every entry in that period qualifies for a refund. Eligibility turns on whether the entry was subject to the covered duties and meets the court order’s liquidation criteria.
How Do Importers File a CAPE Refund Declaration?
An importer of record or its designated licensed customs broker files a CAPE Declaration through the ACE Portal by submitting a CSV file listing entry-summary numbers. A filer may submit as many declarations as needed, but each one is limited to 9,999 entries. CBP says it will screen and validate the file before accepting the declaration.
The importer or broker submitting the declaration must have an active, up-to-date ACE Portal account and supporting profile. Only ACE account holders can file through CAPE. If a broker files for an importer, the broker must be designated as the “notify party” in the appropriate ACE account.
CBP expects small businesses that do not have ACE accounts to continue using licensed customs brokers. The notice describes the broker as acting on behalf of its importer client. It does not say that a broker can file merely because it previously handled the importer’s entries.
What Happens If CBP Rejects a CAPE CSV?
A filer whose CSV is rejected must adjust the file and resubmit it. CBP says it will issue technical guidance intended to reduce rejections and resubmissions. The notice does not describe the correction process or state how long review and acceptance will take.
CAPE is intended to process multiple entry summaries for the same importer in one submission and consolidate refunds into a single payment. CBP says refunds will be deposited electronically into the account of the importer of record or its designated party on file. The notice also says the federal government no longer disburses paper checks and CBP is holding refunds for filers without an ACH account on file in ACE.
A refund is limited to eligible IEEPA duties. CBP says the process is designed to retain and collect other amounts owed, including antidumping and countervailing duties, Section 232 tariffs, taxes and fees. A CAPE declaration therefore does not request that all duties and charges on an entry be refunded.
What Are the IEEPA CAPE Refund Dates?
- February 3, 2025, to February 24, 2026: Period for the IEEPA tariffs assessed in the estimate cited by CBP. This is not a substitute for checking whether an individual entry is within the court order’s scope.
- February 20, 2026: The Supreme Court ruled that the IEEPA tariffs described in the notice were unlawful.
- March 20, 2026: The CIT amended its order to describe covered unliquidated and non-finally liquidated entries, while continuing the suspension of immediate compliance.
- October 5, 2026: CBP published the 30-day notice and request for comments.
- November 4, 2026: Deadline for comments to be assured of consideration.
What Should Importers and Brokers Do for CAPE?
Confirm entry eligibility. Identify entries subject to the Executive Orders considered in Learning Resources, then check whether they are unliquidated or their liquidation is not final. Keep de minimis questions separate because the CIT order does not address them.
Check ACE access and roles. Confirm the filer’s account and supporting profile are active and up to date. If a broker will file, verify that it is designated as the notify party in the appropriate ACE account.
Validate the CSV. Build the declaration from entry-summary numbers and keep each file within the 9,999-entry limit. Plan to correct and resubmit a file if CBP rejects it.
Verify payment details. Check that an ACH account is on file in ACE and confirm the account belongs to the importer or its designated party. CBP says refunds are held when no ACH account is on file.
What Does the CAPE Refund Notice Leave Unresolved?
The notice does not set a timetable for issuing refunds, and it says the CIT has not set one. The court suspended its order to the extent it requires immediate compliance so CBP could develop an automated process, but it is monitoring CBP’s progress and can lift the suspension at any time. The notice does not establish when a particular declaration will be processed or paid.
The notice also does not provide the technical guidance CBP says it will issue for reducing rejected submissions. It invites comment on the information collection, but it does not change the court-defined entry scope or state that every submitted entry will receive a refund.
Sources
- Agency Information Collection Activities; Court-Ordered Refunds Under the International Emergency Economic Powers Act Worksheet, U.S. Customs and Border Protection, Federal Register
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