This page tracks CBP’s refund process for the IEEPA tariffs struck down by the Supreme Court. The figures below reflect CBP and Court of International Trade disclosures through the June 9, 2026 hearing; the situation is moving quickly and the numbers are updated as new figures are released. Confirm current status before making filing decisions.
In late February 2026, the Supreme Court held that the tariffs imposed under the International Emergency Economic Powers Act were unlawful. That decision triggered one of the largest refund operations in the history of U.S. customs: by CBP’s own accounting, roughly 330,000 importers paid or deposited an estimated $166 billion in IEEPA duties across more than 53 million entries. The mechanism built to return that money is called CAPE — the Consolidated Administration and Processing of Entries tool inside CBP’s ACE portal — and how it is rolling out determines whether, and when, any given importer sees a check.
This tracker lays out where the process stands, how to file, and — most importantly — the eligibility trap that is quietly dividing importers into those who will be refunded and those who may not. For the underlying background, see our page on IEEPA tariff refunds and the broader tariff timeline.
The Three Phases
CBP is releasing CAPE in phases, each covering a different category of entries. The phase your entries fall into is not a bureaucratic detail — it may decide whether you get refunded at all.
| Phase | Status | Covers | Who benefits |
|---|---|---|---|
| Phase 1 | Live since Apr 20, 2026 | Unliquidated entries, plus entries liquidated within the prior 80 days (~63% of all entries) | All importers who file |
| Phase 2 | Launched Jun 29, 2026 | Reconciliation-flagged entries where the Type 09 entry hasn’t been filed (~2.8M entries, ~$28.7B) | All importers who file |
| Phase 3 | Targeted late July 2026 | Finally liquidated entries — those liquidated more than 80 days before the refund period | Plaintiff importers only, under the government’s stated position |
Phases 1 and 2 together are expected to cover roughly $130 billion of the $166 billion total. The remaining gap — the finally liquidated entries in Phase 3 — is where the fight is, and where importers who assumed the refund was automatic may be in for a shock.
The 80-Day Mechanic That Everyone Misreads
There is a widespread misunderstanding that “Phase 1 closes in 80 days.” That is not how it works, and getting it wrong can cost you a refund. The 80 days is not a countdown to a single deadline — it is a rolling, per-entry eligibility window.
Every entry has its own clock — and the exit leads somewhere worse
Phase 1 covers entries that are still unliquidated or that liquidated within the preceding 80 days. Once an entry finally liquidates and passes that 80-day window, it falls out of the streamlined, all-importer phases and into Phase 3.
And Phase 3, under the government’s current position, is only for importers who filed suit at the Court of International Trade. So an eligible entry you sit on can quietly age out of a refund you would have received — and land in the one category that non-plaintiffs may never recover. The urgency is real, but it is per entry, not a single global deadline.
The Divide: Plaintiffs vs. Everyone Else
This is the single most important development for importers to grasp, and it is why the refund is not the sure thing many assume. The government has appealed the Court of International Trade’s refund orders, and its current position splits the importer universe in two.
| Filed suit at the CIT | Did not file suit | |
|---|---|---|
| Phases 1 & 2 entries | Refunded through CAPE | Refunded through CAPE |
| Finally liquidated (Phase 3) entries | Expected to be refunded | May wait indefinitely — perhaps permanently |
| Overall exposure | ~4,000 plaintiff importers positioned to recover across all phases | Recovery limited to what Phases 1 and 2 reach |
In other words, a non-plaintiff importer can recover everything CAPE Phases 1 and 2 reach — but for entries that have finally liquidated, the government’s stated position is that no refund is coming through CAPE. That is not a hypothetical for importers with older entries; it is the live consequence of the appeal. Whether to file protective litigation at the CIT to preserve a claim on finally liquidated entries has become a genuine strategic decision, and one with a closing window.
How to File a CAPE Claim
- Get ACE portal accessFile through the ACE Secure Data Portal. The importer of record or its authorized broker files; set up the account and sub-account access first.
- Enter banking details for ACHAll refunds are issued electronically, so complete the ACH banking information before filing.
- Upload a CAPE Declaration (CSV)Submit a comma-separated file of entry numbers in the CAPE tab. Each declaration is capped at 9,999 entries; file multiple declarations for larger volumes.
- Clear validationACE validates the declaration, then each entry — checking it exists, carried a dutiable IEEPA Chapter 99 code, and isn’t duplicated. Failed entries are rejected individually; the rest proceed.
- Liquidation and refundCBP removes the IEEPA lines, recalculates, and liquidates or reliquidates. Refunds are consolidated by importer and paid by ACH, with interest under 19 U.S.C. 1505(c).
Processing Times
Based on CBP’s stated targets, unliquidated entries are set to liquidate roughly 45 days after a CAPE Declaration is accepted, and valid refunds are generally issued within 60 to 90 days of acceptance — unless a compliance concern pulls an entry into further review. Entries that are suspended, extended, under review, or made into a bonded warehouse follow their own liquidation timing rather than the streamlined schedule.
Common Filing Errors
The early rollout surfaced a recurring set of problems that slow importers down. Watching for them is the difference between a clean refund and weeks of delay.
| Problem | How to avoid it |
|---|---|
| ACE access delays | Username/password resets and account setup have caused long waits — establish and test portal access early, not on filing day |
| Wrong importer identified | Confirm which party is the correct IOR to file the declaration before submitting; confusion here has caused rejections |
| Entries missing an IEEPA code | Only entries that carried a dutiable IEEPA Chapter 99 code pass validation — check before including them |
| Duplicate entries | An entry listed on more than one declaration is rejected; track what you’ve already submitted |
| Misreading recalculated duty | Where a framework-agreement rate combined IEEPA and general duty, you won’t get the full amount back — only the IEEPA portion |
What Importers Should Do Now
The action items follow directly from the mechanics. File CAPE declarations for eligible entries promptly rather than waiting, both to start the clock and to avoid entries aging past the 80-day window into plaintiff-only territory. Confirm which of your entries are unliquidated, recently liquidated, or finally liquidated, because that classification determines your path. And for finally liquidated entries, weigh seriously whether to file at the CIT to preserve a claim the government otherwise says it will not pay — that decision has its own timing pressure and does not wait for the appeal to resolve.
Because the phases, the appeal, and the per-entry eligibility windows interact in ways that turn on your specific entry history, this is a situation where getting a read on your own portfolio matters more than following the headlines. A customs and international trade lawyer can classify your entries by phase, manage the CAPE filings, and advise on whether protective litigation is warranted to protect refunds on your finally liquidated entries. For entries caught in liquidation disputes, our page on protesting CBP decisions covers the related tools.
This is a fast-moving matter under active appeal. Phase timing, coverage figures, and the government’s litigation position may have changed since this tracker was last updated. Verify current status before acting.
Frequently Asked Questions
What is the CAPE portal?
CAPE — Consolidated Administration and Processing of Entries — is CBP’s tool inside the ACE portal for processing refunds of IEEPA duties after the Supreme Court struck those tariffs down. Instead of handling refunds entry by entry, it lets an importer or broker submit a single declaration covering many entries at once.
Do I have to file a lawsuit to get my IEEPA refund?
Not for entries covered by CAPE Phases 1 and 2, which are open to all importers who file. But for finally liquidated entries in Phase 3, the government’s current position is that only importers who filed suit at the Court of International Trade will be refunded. Whether to file protective litigation for those older entries is a real strategic question.
How long do IEEPA refunds take?
Based on CBP’s targets, unliquidated entries are set to liquidate about 45 days after a CAPE Declaration is accepted, with refunds generally issued within 60 to 90 days of acceptance, absent a compliance concern. Refunds are paid electronically by ACH, with interest.
Is there a deadline to file for an IEEPA refund?
There is no single global deadline, but there is per-entry urgency. Eligibility turns on liquidation status, and an entry that finally liquidates and passes the 80-day window falls out of the all-importer phases into plaintiff-only Phase 3. Filing promptly avoids letting eligible entries age into a category that may not be refunded.
Not sure which phase your entries fall into?
The difference between a refund and a permanent loss can come down to liquidation status and timing. A customs attorney can classify your entries and advise on filing and litigation.