CAPE Portal Filing Guide: How to Get Your IEEPA Tariff Refund in 2026

The CAPE portal — CBP's new system for processing IEEPA tariff refunds — goes live on April 20, 2026. If you paid IEEPA duties between February 2025 and February 2026, this is how you get your money back.

I'll walk through exactly what you need to do: setting up your ACE account, preparing the CSV file, understanding what Phase 1 covers (and what it doesn't), and how much interest you'll earn on your refund.

Already know the basics? Check your eligibility with our refund calculator — it takes 30 seconds.

Quick Background: Why $166 Billion in Refunds Exist

On February 20, 2026, the Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump that IEEPA tariffs exceeded presidential authority. The Court held that "regulate importation" in IEEPA doesn't encompass tariff power — that belongs to Congress.

On March 4, the Court of International Trade ordered CBP to refund all IEEPA duties collected. The problem? $166 billion across 53 million entries to 330,000+ importers. CBP filed an affidavit saying manual processing would take "millions of man-hours." So they built CAPE.

What Is the CAPE Portal?

CAPE stands for Consolidated Administration and Processing of Entries. It's a new module inside CBP's existing ACE (Automated Commercial Environment) portal — not a separate website.

Here's what CAPE actually does: you upload a CSV file listing your entry numbers. The system validates each entry, strips out the IEEPA duty lines (Chapter 99 subheading 9903.01 codes), recalculates duties, and processes refunds electronically via ACH. Interest is calculated automatically.

The official CBP guidance is CSMS #68315804. Bookmark it. CBP also published a Quick Reference Guide and a Trade Information Notice with additional details.

Who Can File Through CAPE (Phase 1 Eligibility)

Phase 1 launches April 20, 2026. It covers roughly 63% of all entries with IEEPA duties — but not everything. Here's who's in and who's out.

You're Eligible If:

You're the Importer of Record (IOR) or the licensed customs broker who originally filed the entries
Your entries are unliquidated (most entries less than ~314 days old)
Your entries were liquidated within the last 80 days
Your entries have status "Suspended," "Extended," or "Under Review"
You paid duties under HTS Chapter 99 subheadings beginning with 9903.01 (that's the IEEPA flag)

Warehouse entries and warehouse withdrawals are included. AD/CVD entries are accepted too — CAPE removes the IEEPA HTS codes, but refunds follow normal liquidation.

You're NOT Eligible for Phase 1 If:

Your entries have been finally liquidated for more than 80 days (wait for Phase 2)
Your entries are flagged for reconciliation (including Type 09 Reconciliation Summary entries)
Your entries are subject to drawback claims (including Type 47 Drawback entries)
Your entries have AD/CVD where Commerce has issued liquidation instructions pending liquidation

Phase 2 will handle these cases. CBP has committed to building it but hasn't set a date. The official line: "Further communications will be issued as additional capabilities are developed."

A Real Numbers Check

Not sure if you paid IEEPA duties? These are the tariff programs that qualify for refunds:

| Tariff Program | Peak Rate | Countries | Effective Period | |---|---|---|---| | China/Hong Kong IEEPA | Up to 145% | China, Hong Kong | Feb 4, 2025 – Feb 20, 2026 | | Canada IEEPA | 25% | Canada | Mar 4, 2025 – Feb 20, 2026 | | Mexico IEEPA | 25% | Mexico | Mar 4, 2025 – Feb 20, 2026 | | Reciprocal tariffs | 10–49% | 50+ countries | Apr 5, 2025 – Feb 20, 2026 |

Important for China importers: Only the IEEPA portion is refundable. If you imported from China, you likely paid Section 301 tariffs (7.5–100%, still in force) plus IEEPA tariffs. CAPE only removes the IEEPA piece.

Use our IEEPA refund calculator to estimate your specific refund amount.

Before April 20: The Three Things You Must Do Now

Don't wait until launch day. The number one reason refunds get stuck? Missing account setup. Since February 6, 2026, CBP has rejected over 12,300 refunds because importers hadn't set up ACH. Don't be number 12,301.

1. Verify Your ACE Portal Account

You need an active ACE Portal account. If you already file entries through ACE, you're set. If not:

Make sure your CBP Form 5106 (Importer Identity Form) is on file
Go to CBP's ACE Portal application page
CBP sends a verification code to the email on your 5106
Complete the application and designate an Account Owner
Request a "top account" with the Importer sub-account view

Your importer number format: 9 digits followed by 2 digits or characters (XX-XXXXXXXXX). That's your EIN plus the CBP-assigned suffix.

2. Set Up ACH for Electronic Refunds

This is where most people get tripped up. CBP only issues refunds via ACH. No paper checks. Period.

Log into ACE Portal as the Trade Account Owner
Navigate to your Importer sub-account
Click the "ACH Refund Authorization" tab
Click "Get Info/Refresh" to load saved bank info, or add new details
You need: your federally assigned TIN (or SSN/CBP-assigned number) and a US bank account with routing number

Reference: CSMS #68179006 — CBP's reminder that ACE + ACH setup is required for any refund.

3. Compile Your Entry Numbers

Pull a list of every entry where you paid IEEPA duties. You'll need the 11-character entry numbers. Here's how:

In ACE, pull your entry summary data for the relevant period (Feb 4, 2025 – Feb 20, 2026)
Filter for Chapter 99 HTS codes starting with 9903.01
Your customs broker can generate this report if you don't have direct ACE access
Export entry numbers to a spreadsheet — you'll need them for the CSV

Step-by-Step: Filing Your CAPE Declaration

Once the portal opens April 20, here's the exact process:

Step 1: Download the CAPE Upload Template

Log into the ACE Portal and navigate to the CAPE module. Click "CAPE Upload Template" to download the Excel template. It's dead simple: one column, labeled "Entry Number" in Row 1, Column A.

Step 2: Populate Your CSV File

Enter your entry numbers in Column A, one per row. Then save as .csv — other formats are rejected.

Format rules:

11 alphanumeric characters per entry number
Dashes optional (both "ABC-12345678" and "ABC12345678" work)
Other special characters get stripped during validation
No duplicate entry numbers within the same CAPE Declaration
Maximum 9,999 entries per declaration (submit multiple declarations if you have more)

Validation checks the system runs:

For importer accounts: first three characters must match your filer code
IOR number on your account must match the IOR on the entry summary
Entry summary status must be "Accepted" and Control Status must be "CBP"

Step 3: Upload and Submit

Upload your CSV through the CAPE module in ACE. The system validates each entry in real time. If individual entries fail validation, CAPE removes those entries but continues processing the rest — one bad entry doesn't tank your whole filing.

After processing, you can download a Validation Result File showing which entries were accepted and which were rejected (with reasons). Rejected entries can be corrected and resubmitted.

Step 4: Track Your Refund

CAPE issues a claim number upon successful submission. Refunds are processed within 60-90 days after acceptance — some filers may see returns in as few as 45 days.

CBP processes liquidations Monday through Thursday. Your refund hits your ACH account directly — no intermediary.

Interest on Your Refund: How Much Extra Money You'll Get

CAPE automatically calculates interest from the date CBP collected the duties to the date the refund is issued. This is per 19 U.S.C. 1505(c), using the rate from IRC Section 6621.

Current rates (Q2 2026, April 1 – June 30):

| Filer Type | Interest Rate | |---|---| | Individuals / non-corporations | 6% compounded daily | | Corporations | 5% compounded daily | | Corporate overpayments exceeding $10,000 | 3.5% compounded daily |

Interest is compounded daily, not annually. For a $100,000 refund on duties paid in April 2025, a corporate filer would receive roughly $5,000-6,000 in interest on top of the refund itself. The exact amount depends on your specific deposit dates.

Q1 2026 rates were higher (7% for individuals, 6% for corporations), so interest accrued at a faster rate during those months.

Consumer Rebates vs. Importer Refunds: Don't Get Confused

Several Congressional proposals would send money directly to consumers. These are completely separate from CAPE and none have become law:

HR 6781 (Trump Tariff Rebate Act) — Would increase the standard deduction by ~$2,000. Status: stuck in Ways and Means Committee.
HR 7865 (American Consumer Tariff Rebate Act) — Direct payments to Americans. Status: no action.
Tariff Refunds for Working Families Act — $600/$1,200 tax rebates. Status: no action.

If someone contacts you offering a "tariff refund" or "tariff rebate check" — that's likely a scam. The IRS and AARP have issued warnings. The only legitimate IEEPA refund process is through CBP's CAPE portal, filed by the Importer of Record.

Do You Need a Customs Broker?

For straightforward filings: probably not. If you have an active ACE account, can compile your entry numbers, and have fewer than 9,999 entries, you can handle CAPE yourself. That's the whole point of the system — self-service.

Hire a broker if:

You have thousands of entries across multiple filer codes
You're not sure which entries had IEEPA duties vs. Section 301/232
Your entries involve AD/CVD complications
You don't have ACE Portal access and don't want to set it up

What third-party services charge: ClaimYourTariffs.com charges a flat fee starting at $297 for administrative prep. Some customs brokers charge hourly. Larger services take 25-40% of the refund — which on a six-figure refund can be steep for what amounts to CSV preparation.

Based on the CAPE process, most importers with clean entry data can file themselves. The CSV is literally just a list of entry numbers.

What Happens If Your Entries Don't Qualify for Phase 1

If your entries are finally liquidated (more than 80 days ago), you're waiting for Phase 2. Here's what to do in the meantime:

Don't file a protest. CBP has stated that CAPE is the exclusive mechanism for IEEPA refunds. Protests are not being accepted for this purpose.
Document everything. Keep records of your entry summaries, duty payments, and liquidation dates.
Monitor CBP communications. Subscribe to CBP trade updates for Phase 2 announcements.
Consider the financial implications. Some importers are using refund claims as loan collateral at roughly 50% loan-to-value. Not ideal, but an option if cash flow is critical.

Frequently Asked Questions

When does the CAPE portal open?

April 20, 2026. Phase 1 covers unliquidated entries and entries liquidated within the preceding 80 days. Approximately 63% of all entries with IEEPA duties are eligible for Phase 1.

How long until I get my refund?

CBP says 60-90 days after your CAPE Declaration is accepted. Some claims may process in as few as 45 days. Refunds are sent via ACH only.

Can I file for multiple entries at once?

Yes. Each CAPE Declaration can include up to 9,999 entry numbers. If you have more, submit multiple declarations.

What if some of my entries get rejected during validation?

CAPE processes the valid entries and rejects the invalid ones. You'll get a Validation Result File explaining why specific entries failed. Fix the issues and resubmit those entries in a new declaration.

How much interest will I receive?

Interest accrues daily from the date duties were collected. Q2 2026 rates: 6% for individuals, 5% for corporations, 3.5% for corporate overpayments above $10,000.

Is there a deadline to file through CAPE?

CBP has not announced a filing deadline for Phase 1. However, entries continue to liquidate — once liquidated for more than 80 days, they're excluded from Phase 1 and must wait for Phase 2. File as soon as the portal opens.

I already filed a Post-Summary Correction (PSC). Do I also need CAPE?

If your PSC was filed and accepted before CAPE launched, your refund will process through the normal PSC channel. You don't need to file again through CAPE.

What tariffs are NOT refundable through CAPE?

Section 301 tariffs (China trade war), Section 232 tariffs (steel, aluminum, copper, autos), Section 201 tariffs (solar panels, washing machines), and the new Section 122 tariff (10% global, effective Feb 24, 2026) are all still in force and not refundable.

Your CAPE Filing Checklist

Here's the condensed version. Do these in order:

[ ] Verify ACE Portal access (or apply for an account)
[ ] Set up ACH bank information in ACE → Importer sub-account → ACH Refund Authorization
[ ] Pull entry summary data for Feb 4, 2025 – Feb 20, 2026
[ ] Filter for Chapter 99 / 9903.01 HTS codes (IEEPA duties)
[ ] Export entry numbers to CSV (one column, one entry per row, .csv format)
[ ] On April 20: log into ACE → CAPE module → upload CSV
[ ] Download Validation Result File → fix rejected entries → resubmit
[ ] Monitor claim status → refund hits ACH in 60-90 days

Need to check your eligibility first? Use our IEEPA refund calculator — it covers all affected countries and tariff programs.

Want the full background on IEEPA tariffs? Read our IEEPA Tariff Refund Filing Guide for details on PSC filings, protests, and CIT appeals.

Looking up current duty rates? Our tariff calculator covers all active tariff programs including Section 301, 232, and the new Section 122.