According to CBP officials, the primary development of all components and functionalities for the Consolidated Administration and Processing of Entries (CAPE) in ACE has been completed and final testing to process IEEPA tariff refunds is being conducted.
CBP has advised that Phase One processing of CAPE declarations will commence on April 20, 2026. Please note the following outline of the CAPE declaration filing process as outlined by CBP.
CAPE Process Overview
– CAPE Submission Tool – CBP plans to open the CAPE Functionality on April 20.
– Submission – Importers or the customs broker may file declarations listing all entries where IEEPA tariffs were paid.
– CBP Review/Validation – CBP will review and validate the declaration and accept or reject the entry
– Claim Assignment – Accepted declarations will be assigned a claim number.
– Rejected Entries – Any entry summaries not accepted will be removed from the claim. All valid entry summaries will continue through the process.
– Refund Timing – CBP anticipates that valid refunds will generally issues within 60-90 days following acceptance of CAPE declaration (unless a compliance concern requiresfurther review by CBP)
Key Highlights of CAPE Declaration Process
– Who can file – Only the importer of record or the licensed customs broker who filed the entries can file a CAPE Declaration. * WWL-CHB may provide audit services all entries filed on the importers behalf regardless of Customs Broker.
– ACE Account with ACH refund setup – Importers must have an ACE Account with ACH refund setup, CBP will hold the refund until this is completed. Please use the link below to learn how to sign up for ACE portal here and set up ACH refunds. Electronic Refund Enrollment in the ACE Portal
– Eligible entries: The initial phase only applies to the unliquidated entries and liquidated entries within 80 days of liquidation.
– Ineligible entries include entries flagged for reconciliation, entries designated on a drawback claim, entries with an open protest, entries subject to AD/CVD, and entries for which liquidation is final.
– EU and Special Tariff Cases: Entries from the EU, Switzerland, and similar agreements introduce added complexity, given the 15% duty cap, and CBP has not yet provided guidance on how these refunds will be calculated.