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ARTICLE · 28 APRIL 2026

CBP CAPE Mechanism Begins Processing IEEPA Tariff Refunds

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In March and April 2026, the US Court of International Trade (CIT), in both Euro-Notions Florida, Inc. v. United States and Atmus Filtration, Inc. v. United States ordered CBP to liquidate unliquidated entries ...

United StatesInternational Law

In March and April 2026, the US Court of International Trade (CIT), in both Euro-Notions Florida, Inc. v. United States and Atmus Filtration, Inc. v. United States ordered CBP to liquidate unliquidated entries without regard to International Emergency Economic Powers Act (IEEPA) duties and to reliquidate any liquidated entries for which liquidation is not final without regard to IEEPA duties.

In response to these orders, and after subsequent briefing before the CIT, on April 20, 2026, US Customs and Border Protection (CBP) launched the first phase of the Consolidated Administration and Processing of Entries (CAPE) tool (CAPE Phase 1) in CBP’s Automated Commercial Environment (ACE) portal, enabling importers or customs brokers to submit IEEPA duty refund claims. CBP has developed CAPE to administer many IEEPA refund claims efficiently and in a consolidated manner, rather than on an entry-specific basis.

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