What changed on April 20, 2026?

On April 20, 2026, U.S. Customs and Border Protection launched Phase 1 of CAPE, a new function in the Automated Commercial Environment that provides an electronic pathway for certain IEEPA duty refund claims.

Which entries are covered in Phase 1 of CAPE?

CBP says Phase 1 covers most entries that are either unliquidated or up to 80 days past their liquidation date. Additional CAPE functionality is expected in later phases for more complicated scenarios.

Who can file an IEEPA refund claim through CAPE?

Importers of record can pursue refunds through CAPE, and authorized customs brokers may submit CAPE Declarations on their behalf through the ACE Portal.

What do importers need before filing a CAPE refund claim?

Importers and brokers need ACE Portal access, appropriate account visibility for refund activity, electronic refund setup through ACH, and entries that appear to fit Phase 1 scope.

How long will accepted IEEPA refund claims take to pay?

CBP says many valid IEEPA refunds will generally be issued within 60 to 90 days following acceptance of a CAPE Declaration, unless further review is required.

Does the April 20 launch cover all affected tariff refund claims?

No. CBP describes the rollout as phased. Phase 1 opens a filing path for many claims, but it does not cover all affected entries yet.

Why does the April 20 launch matter for finance and trade teams?

The launch turns a court-driven refund issue into a live administrative process for many entries. For importers, brokers, and finance teams, the immediate issue becomes filing readiness, entry eligibility, and payment timing rather than headline refund totals alone.

How large is the refund pool discussed in government filings?

AP reported on April 14, 2026 that, as of April 9, 56,497 importers had completed the process to receive electronic refunds totaling $127 billion, based on the government's court filing.

Tariff

CBP Opens Phase 1 of IEEPA Tariff Refund Claims on April 20

CBP will launch Phase 1 of CAPE on April 20, creating an ACE-based filing path for many IEEPA tariff refund claims. For importers and brokers, the issue is now operational readiness: eligible entries, ACE Portal access, and ACH refund setup.

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TL;DR:
CBP is launching Phase 1 of CAPE on April 20, opening an ACE-based filing path for many IEEPA tariff refund claims. The key issue for importers is no longer just refund eligibility, but whether their entries fit Phase 1 and their ACE and ACH setup is ready.

What you need to know

The change: CBP is launching Phase 1 of CAPE, a new function in ACE for IEEPA duty refund processing. (GovDelivery)
Who is affected: Importers of record and authorized customs brokers handling most entries that are either unliquidated or up to 80 days past their liquidation date. (GovDelivery)
Why it matters: The launch creates a live refund path for many claims, but it does not cover all affected entries yet. (GovDelivery)
What to do first: Confirm ACE Portal access, importer sub-account visibility where needed, ACH refund enrollment, and whether the entries appear to fall within Phase 1 scope. (GovDelivery)
Key date or trigger: Phase 1 is scheduled to deploy at 8 a.m. EDT on April 20, 2026. (GovDelivery)

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