How to Request IEEPA Tariff Refunds

CAPE (Consolidated Administration and Processing of Entries) is CBP’s new system for managing IEEPA refunds. It is designed to:

• Centralize refund claims and interest
• Replace manual and fragmented refund processes
• Improve consistency and validation

CAPE is being rolled out in phases and currently supports IEEPA refunds only.

是的。CBP launched Phase 1 of the CAPE refund process on 2026年4月20日. Phase 1 launches 2026年4月20日.

• Phase 1 is limited in scope and applies only to:

  • Certain unliquidated entries
  • Certain entries within 80 days of liquidation

• More complex scenarios will be supported in future phases.

If ACH enrollment or ACE account information is missing or incomplete, CBP will place the refund into reject status. The refund will not be released until the Importer of Record updates their information and resolves the issue with CBP.

How the Filing Works

• CAPE Declarations are submitted through the web‑based ACE Portal, not through ABI.

• Filers upload a .CSV file using the CAPE tab in ACE.

• Each CAPE Declaration:

  • Contains a list of entries requesting IEEPA refunds
  • Requires no additional data beyond the entry list
  • Can include up to 9,999 entries

• Multiple CAPE Declarations may be submitted if needed.

What Happens After Submission

• Once a CAPE Declaration is validated and accepted:

  • ACE removes the IEEPA Chapter 99 HTS provision
  • ACE removes the corresponding IEEPA duties
  • An updated version of the entry is created

• CBP then:

  • Reviews the updated entries
  • Liquidates or reliquidates, as applicable

• Refunds are consolidated by IOR, or by the designated refund recipient listed on CBP Form 4811, and tied to liquidation date.

Phase 1 generally includes:

• Unliquidated entries subject to IEEPA duties
• Certain entries that liquidated within a limited timeframe prior to submission
• Certain suspended or extended entries

CBP will address additional entry types in later phases of CAPE.

• Final liquidations outside the current phase
• Entries under reconciliation
• Entries with open protests
• Drawback claims
• Certain AD/CVD entries

• Most valid refunds are expected within 60–90 days after CAPE acceptance.

• Refund timing may be extended when:

  • Entries are under review
  • Entries are suspended or extended
  • Entries have not yet liquidated
  • Warehouse entries are involved

• In some cases, refunds will only be issued at liquidation.

Post Summary Corrections are a mechanism for correcting entry data and requesting certain refunds.

• PSCs are not used for IEEPA refunds
• Refunds must go through CAPE only

If validation fails:

• ACE provides an error message
• You can download an Excel file listing the issues
• Common errors include invalid entry numbers, duplicates, or filer code mismatches
• Once corrected, you can re‑upload the file

If UPS was the IOR (regardless of whether the shipment moved under SP or SCS), no customer action is required.
UPS will:

• File directly with US Customs and Border Protection (CBP)
• Manage the refund process through CAPE
• Reconcile refunds internally once issued

• Only the Importer of Record or their authorized customs broker

• Unliquidated entries
• Entries within 80 days of liquidation
• Certain suspended or extended entries

• Final liquidations outside the current phase
• Entries under reconciliation
• Certain AD/CVD entries
• Drawback Claims
• Entries with open protests

• CBP estimates 60–90 days after CAPE acceptance
• Longer if validations fail or liquidation is pending

Customers have two options:

• Option 1 Self‑service:
  Customers may file directly with CBP using the CAPE process. UPS provides guidance on:

  • Setting up an ACE account
  • ACH enrollment
  • Understanding CAPE filing requirements

• Option 2 UPS‑supported filing service (fee‑based):
  UPS can assist with preparation and submission of CAPE declarations on the customer’s behalf.

To initiate either option, customers should complete the UPS IEEPA Refund CAPE Process Request Form. A UPS representative will follow up to discuss available services, requirements, and pricing.

If UPS did not act as the customs broker on the entry, UPS^® Trade Advisory Services may offer advisory data prep support depending on the customer’s situation. To initiate this process, customers should complete the UPS^® Trade Advisory Services Request Form.

Once received, we will review the request and contact the designated customer representative to confirm scope alignment, eligibility considerations, and next steps, consistent with the executed agreement.

• CBP 將拒絕退款，直到進口商更新其資訊並通知 CBP 為止。
• CBP will not auto-fix banking issues