On April 20, 2026, U.S. Customs and Border Protection (“Customs”) announced the activation of Phase 1 of the Consolidated Administration and Processing of Entries (“CAPE”) for IEEPA tariff refunds. CAPE Phase 1 is limited only to certain unliquidated entries and certain entries within 80 days of liquidation. For more information about CAPE as well as which entries are excluded from CAPE Phase 1 please see our prior posts (here and here).
Action Items for Importers
For Phase 1, filers must submit a declaration in a comma separated values (“CSV”) file format listing the entries numbers for which IEEPA refunds are requested. Importers should work with their Customs brokers to obtain the information needed to submit refund requests. Importantly, the mere submission of a refund request, even if in full compliance with the CAPE requirements, does not mean a refund will be issued immediately. Once the declaration has been filed, Customs will then compare the file against internal Customs records and validate the IEEPA refund claims. If the file does not comply with Customs’ requirements, it will be rejected. The system also has the capability to reject individual entries if they are ineligible for CAPE Phase 1.
What This Means For Importers
Importers must be aware that only the importers of record and their Customs brokers are able to access and submit the necessary documentation for CAPE Phase 1. Therefore, companies should work with their brokers to gather the information needed in the necessary format for ultimate submission through the CAPE system. Importers also must ensure they are enrolled in Customs’ electronic ACH refund portal as refunds will only be issued electronically. More information about that process can be found here.
Customs is also requiring importers to attest to the accuracy of the information provided not only in the CSV file, but also to the information originally submitted on the entry paperwork. Specifically, the attestation requires the submitter to attest to the following language before submitting the CSV file:
I attest to the best of my knowledge and belief that: (1) the country of origin, entry type, Harmonized Tariff Schedule of the United States (HTSUS) classification(s), and valuation for each entry number is true and correct; and (2) the goods were not entered in violation of any applicable United States law, order, or rule. I understand that if I make or cause others to make material false statements or omissions to CBP, including in connection with a request for tariff reimbursement, I may be subject to criminal prosecution and civil liability, including but not limited to under 18 U.S.C. §§ 1001, 542, 545, 19 USC § 1592, and 31 U.S.C. § 3729(a).
Importers should be aware that submitting refund requests through CAPE may cause Customs to investigate the entries to ensure compliance with all Customs laws and regulations. Any identified issues may cause delays in refunds and also could expose importers to fines and penalties, depending on the circumstances.
Customs is offering two upcoming webinars on the CAPE system for the trade community to be held on April 21 at 1:00pm ET and April 28 at 1:00pm ET.
We continue recommending that importers who are eligible for IEEPA refunds closely review Customs’ guidance including the Guide to Preparing Declarations, recent CSMS messages, and answers to certain FAQs.
As this is an evolving situation, the Husch Blackwell International Trade and Supply Chain team will continue to monitor and provide updates as they become available. If you have company specific questions or concerns, please contact your Husch Blackwell attorney.