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IEEPA tariff refund portal now open: What small businesses need to know

The U.S. Customs and Border Protection (CBP) has announced that the Consolidated Administration and Processing of Entries (CAPE) portal is now live, which will begin accepting applications for tariff refunds for importers who paid them under the International Emergency Economic Powers Act (IEEPA) over the past year. This offers a pathway to recover some of the revenue lost due to increased tariffs previously issued under IEEPA. To help you get started and stay on track to recover eligible funds, here’s everything you need to know about the process.

What is CAPE?

The CAPE portal is a new system designed to streamline how tariff refunds are processed for importers who paid tariffs issued under IEEPA over the past year. Instead of handling refunds one entry at a time, CAPE allows for consolidated claims, making the process more efficient and easier to manage. The portal will be rolled out in phases, with additional features added over time to support more complex refund requests.

Who is eligible in this phase?

Due to the phased rollout of the portal, not all businesses are eligible at this time to submit claims. To be eligible to use CAPE this round, the following requirements must be met:

  • The Importer of Record (IOR) and any authorized customs broker must have an active ACE Portal account.
  • Have up to date bank account information through the ACE Portal to receive payments. Refunds will be issued electronically via ACH, and a valid U.S. bank account must be on file with the CBP.
  • Entries must be unliquidated or within 80 days of liquidation (for most businesses, this likely includes imports from roughly the past 314 days).

If you meet all of the above requirements, you can begin to submit your refund request. You can also access additional CBP guidance to learn more about how to register for electronic refunds.

Who is not eligible?

Only businesses that imported and paid tariffs under IEEPA are eligible to apply for refunds, meaning those who faced increased supply chain costs due to tariffs but did not pay tariffs directly are ineligible for refunds.

Additionally, businesses with any of the following entries are also not eligible for refunds during this phase:

  • Entries flagged for reconciliation, including Entry Type 09 — Reconciliation Summary (entries still being finalized or adjusted)
  • Entries associated with a drawback claim, for which liquidation is final, covered by an open protest, or not filed in ACE / without a liquidation status in ACE.
  • Entries subject to Antidumping or Countervailing Duties (AD/CVD) that are pending liquidation under 19 U.S.C. § 1504(d) are also not eligible at this time.


Additionally, it’s important to note that entries involved in ongoing refund litigation before the U.S Court of International Trade are not included in this phase. While CBP is required to issue refunds for these entries, they will not be processed in Phase 1 due to current system limitations.

How to submit your refund request and track your claim

To submit your refund request, create an ACE account, download the upload template spreadsheet, enter your 11-digit entry numbers (this is the only required field) and then upload the completed file to certify your claim. Once you've submitted, be sure to track your claim status and CBP’s review outcome through the system. Approved refunds are expected within 60–90 days.

Download a detailed guide from the CBP for step-by-step instructions on how to submit a CAPE declaration in the ACE portal. Be sure to visit the CBP website for additional resources. This will help ensure your submission is accurate and complete, and you receive your refund on time.

We will continue to update this page as more information becomes available.