Tariff
CBP’s CAPE launch opened an IEEPA tariff refund path for some entries. FedEx and UPS now show that repayment may depend on filing authority, entry structure, carrier role, and receiving funds from CBP first.
Tariff
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.
Trade compliance
The Court of International Trade expanded IEEPA tariff refund eligibility to finally liquidated entries on March 27, 2026. The legal question is largely settled; the constraint is now operational — entry reconciliation, ownership mapping, and ACH readiness.