On April 20 2026, US Customs and Border Protection (CBP) launched Phase One of a new refund process for IEEPA tariffs through the Consolidated Administration and Processing of Entries (CAPE) functionality within the Automated Commercial Environment (ACE) portal. CBP is rolling out the CAPE process in phases.
Phase 1 is limited to:
- Certain unliquidated entries. When a shipment enters the US, CBP opens a customs entry. “Liquidation” is CBP’s formal, final calculation of exactly what duties are owed on that shipment. An unliquidated entry is one where CBP hasn’t done that final calculation yet.
- Certain entries within 80 days of liquidation. For entries that have already been liquidated, there’s still a narrow window to reopen them and seek refunds for IEEPA tariffs in Phase 1 of the refund process.
How do I submit a refund request?
Requesting a refund typically involves the following steps:
- Set up an ACE Portal account: Importers of Record (IORs) and authorized customs brokers must have an established ACE Secure Data Portal account.
- Enroll in ACH refunds: Use your ACE Portal account to provide CBP with bank account information so refunds can be issued electronically.
- Submit a CAPE Declaration: File a list of entries for which IEEPA duty refunds are being requested, using a Comma-Separated Values (.CSV) file uploaded through the CAPE tab in your ACE Portal account. In the CAPE tab, CBP provides a template file you can download and use.
The steps outlined above may not cover all requirements for your specific shipment or situation. Importers are responsible for determining their own obligations. Consult your customs broker and legal counsel for guidance specific to your circumstances.
Please note that Faire is not the ultimate recipient of tariffs or duties paid by importers. Duties are assessed and charged by the carrier or customs broker, which then remits the duties to CBP at import or delivery. As a result, Faire is unable to issue tariff refunds directly.
For more information, please review the resources available from CBP:
Overview:
Account setup and enrollment guides
- CBP video tutorial: Applying for an ACE Portal Importer Account and Enrolling in ACH Refunds
- ACE Portal Importer Account Application
- ACH Refund Enrollment
- ACH Refund Enrollment in the ACE Portal
- ACE Portal: CAPE Declarations Quick Reference Guide
Troubleshooting
Who is eligible for a refund on IEEPA tariffs?
You may be eligible for a refund on IEEPA (International Emergency Economic Powers Act) tariffs if your imports meet the current Phase I criteria set by US Customs and Border Protection (CBP).
In Phase I, CBP is only processing:
- Entries that have not yet been liquidated, or
- Entries that are within 80 days of their liquidation date
In general, you may qualify if:
- You imported goods directly into the US
- You paid tariffs associated with IEEPA
Because eligibility depends on the liquidation status of each entry, your qualification may change over time.
How can I determine if my order was subject to IEEPA tariffs?
To confirm if an order was subject to the IEEPA tariff, the most reliable method is to consult with your customs broker. They may walk you through your CBP Form 7501, Customs Entry Summary, which is filed with CBP when your goods enter the United States and shows the official tariff classifications and duty calculations used at the time of entry.
You typically won’t find the legal tariff authority on the commercial invoice. Commercial invoices include product descriptions, value, and country of origin, but they don’t usually identify which trade program was applied at customs entry.
Even if you don’t have a copy of the CBP Form 7501, you can still ask your customs broker or carrier and request confirmation of the tariff authority used for your shipment.
What is the deadline to file a refund claim for IEEPA tariffs?
Timing matters for seeking a refund under this first phase of the refund process, and submitting your claim as soon as possible helps ensure more of your entries remain eligible.
Because Phase I only includes unliquidated entries and entries within 80 days of liquidation:
Entries that are currently eligible will become ineligible as they become liquidated and pass the 80-day window
Waiting to file may reduce the number of entries that qualify for a refund in this phase.
When will I receive my IEEPA tariff refund?
Importers and authorized brokers should anticipate that valid IEEPA refunds will generally be issued within 60 - 90 days following acceptance of the CAPE Declaration.
For help with refund reports, review the ACE Refund Report training guide.