U.S. Customs and Border Protection (CBP) has provided an update to the U.S. Court of International Trade outlining its plan to implement a new system for processing refunds tied to duties collected under the now-invalidated IEEPA tariffs.
CBP is developing a new functionality within the Automated Commercial Environment (ACE), known as Consolidated Administration and Processing of Entries (CAPE), to support the refund process.
Once operational, this system is expected to streamline how importers and brokers submit and receive refunds.
What’s Changing
The CAPE system will introduce a more automated and scalable approach to handling refund claims:
- Refund requests will be submitted through the ACE portal using bulk CSV uploads of entry summaries
- The system will automatically remove IEEPA tariff lines and recalculate applicable duties
- Refunds will be issued electronically, including any applicable interest
- Initial rollout will focus on standard entries, with more complex cases addressed in later phases
Current Status
Development of the CAPE system is actively underway. As of March 11, 2026, key modules are reported to be between 40% and 80% complete.
CBP plans to implement the system in phases, allowing for earlier processing of straightforward claims while continuing to build out functionality for more complex entries.
What This Means for Importers
Companies that paid duties under IEEPA tariffs should begin preparing now for the upcoming refund process.
The ability to submit bulk claims through ACE represents a significant shift in how refunds will be administered and could accelerate recovery timelines once the system is live.
Importers should ensure their entry data is organized and accessible to support efficient submission when the CAPE functionality becomes available.
