In a Cargo Systems Messaging Service (CSMS) bulletin published on April 13, 2026, U.S. Customs and Border Protection (CBP) provided guidance on the Consolidated Administration and Processing of Entries (CAPE) system for the International Emergency Economic Powers Act (IEEPA) duty refunds first phase. This first phase is limited to certain unliquidated entries and certain entries within 80 days of liquidation.

When the CAPE tab is available in the Automated Commercial Environment (ACE) Portal, importers and brokers will be able to upload a comma-separated values (CSV) file that lists up to 9, 999 entry numbers. CBP requests that this CSV file contains only the entry numbers as no other entry information is needed. If an importer has more than 9,999 entries, additional CSV files can be uploaded.

Once submitted, the CAPE declaration and the entry numbers listed within it will be validated by CBP to determine that the entry numbers are properly formatted, the submitter of the declaration is the IOR or the authorized broker that originally filed the entry, and that the CSV file is not corrupted. If any of these validations fail, the CAPE declaration will be rejected.

Once the declaration passes the CSV file validations, CAPE will run the following entry-specific validations:

• Each entry number listed exists in ACE and has at least one Harmonized Tariff Schedule of the United States (HTSUS) Chapter 99 number for IEEPA declared on that entry.
• The entry is not flagged for reconciliation.
• The entry is not a type 09 reconciliation.
• The entry summary is not associated with a drawback entry.
• The entry is not a type 47 drawback entry.
• The entry is not a type 08 United States Mexico Canada Agreement (USMCA) duty deferral entry.
• The entry does not have an open or suspended protest.
• An entry with an “open” or “closed” liquidation status.
• Antidumping or Countervailing duty entry summary in pending liquidation status.
• Entry summary is not over 80 days past the liquidation date.
• The entry has the value of the imported product on the chapter 1-97 classification.

If an entry on the CAPE declaration fails any of the above validations, ACE will remove that entry from the declaration and continue processing the remaining listed entries. After all the entry specific validations have been completed, ACE will display any rejected entries and their reason for rejection. If the filer can correct the entry specific error, it can be resubmitted on a separate CAPE declaration.

Mass processing will be done on all entries that were accepted on the CAPE declaration. The duties will be recalculated as if the IEEPA duties were never owed. “The projected refund will be the difference between the duties, taxes, and fees paid on the entry summary and the recalculated duties, taxes, and fees owed on the entry summary.” Interest will be calculated on any interest-eligible refund.

Once the processing is completed, unliquidated entry summaries will be set to liquidate 45 days from the CAPE declaration acceptance date, except for entries in suspended, extended, or “under review” liquidation status. Liquidated entries will reliquidate the next business day. Warehouse and warehouse withdrawal entries will continue to be performed by CBP as normal. After all withdrawals have been made and the warehouse entry is ready for liquidation, CBP will process the IEEPA refund.

If a protest has been submitted solely for an IEEPA refund, and the entry summary is within 80 days of liquidation, the importer may withdraw the protest and add the entry to a CAPE declaration. If the protest is in “suspended” status, you can reach out to the processing center to request the suspension to be removed so an importer can withdraw the protest.

All refunds will be submitted in lump sums through automated clearing house (ACH) payments. To receive a refund, the importer of record or the designated 4811 party must be signed up for ACH refunds.

CAPE phase 1 is scheduled to go live on April 20, 2026.

CSMS # 68340863 can be found here:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-412cc7f?wgt_ref=USDHSCBP_WIDGET_2