On March 12, 2026, the U.S. Customs and Border Protection (“CBP”) submitted a declaration in response to a March 6, 2026 order from the United States Court of International Trade (“CIT”). The Court had asked CBP to explain how it plans to process refunds of tariffs and duties imposed under the International Emergency Economic Powers Act (“IEEPA”).
CBP explained that it is developing a new function within its existing trade system, the Automated Commercial Environment (“ACE”), called Consolidated Administration and Processing of Entries (“CAPE”). This capability will allow CBP to review refund claims and issue payments to importers and customs brokers.
The CAPE process is expected to operate in four main steps:
1. Claims Portal.Importers and brokers will submit refund requests through their ACE portal by uploading a CSV file listing the relevant entry summaries. The system will run file and entry validations and will remove any entries that do not pass the checks.
2. Mass Processing.For validated entries, the system will automatically remove the IEEPA tariff classifications and recalculate duties as if those tariffs had never been applied.
3. Review and Liquidation/Reliquidation.The entries will then be scheduled for liquidation or reliquidation, allowing CBP to conduct any necessary review and to update duties and interest accordingly.
4. Once finalized, refunds will be consolidated by importer of record (or its designated party) and issued electronically to the designated bank account.
As of March 12, 2026, CBP reported that development of the system is ongoing: the Claims Portal is approximately 70% complete, the Mass Processing component is 40% complete, the Review and Liquidation/Reliquidation component is 80% complete, and the Refund component is 60% complete.
After reviewing CBP’s declaration, the CIT issued another order continuing the suspension of its prior amended order and directing CBP to file a progress report on CAPE by Thursday, March 19, 2026, at 2:00 p.m.
At Chan Vitanza LLP, we are continuing to actively monitor the CBP’s progress and the Court of International Trade’s management thereof. If you have questions about refund eligibility or how to prepare for the claims process, contact our New York team immediately. The window to prepare is now, and companies that act early will be best positioned when refunds begin processing. Our attorneys are actively tracking these developments and can help you navigate the requirements, position your claims efficiently, and accelerate recovery of any duties owed.