On April 20, 2026, U.S. Customs and Border Protection (CBP) will launch the first phase of its new online portal, CAPE (Consolidated Administration and Processing of Entries), to facilitate the refund of billions of dollars in tariffs.
This move follows a landmark U.S. Supreme Court ruling in February 2026, which struck down sweeping “reciprocal” and “fentanyl” tariffs imposed under the International Emergency Economic Powers Act (IEEPA).
Key Details of the Refund Process:
- Total Refund Pool: Estimated at approximately $166 billion to $170 billion.
- Phase 1 Eligibility: The initial launch focuses on unliquidated entries (entries where duty payments have not yet been finalized) and entries within 80 days of liquidation.
- Timeline for Payments: CBP estimates it will take 60 to 90 days to issue returns after a claim is submitted, though this could be extended for entries requiring further compliance review.
- System Automation: The CAPE portal is being built within the existing Automated Commercial Environment (ACE) to automate verification and issue payments electronically.
- Excluded Entries: Roughly one-third of import entries – primarily those that have already reached “final” liquidation status – will not be able to process claims in the first phase, with future updates expected to address these.
What Importers Should Do:
- Register for ACE: Ensure you have an active account in the CBP’s Automated Commercial Environment portal.
- Gather Documentation: Compile all import records, including entry summaries and commercial invoices, for the period the tariffs were in effect.
- Monitor Future Phases: Importers with “final” entries should watch for subsequent rollouts of the CAPE system, as the Court of International Trade has ordered that all IEEPA-related tariffs must eventually be returned.