Toronto, April 24, 2026
US Customs and Border Protection (CBP) have launched their new, Consolidated Administration and Processing of Entries (CAPE) system, which is the dedicated platform for processing International Emergency Economic Powers Act (IEEPA) tariff refunds. Key features include:
- Importers and their brokers will be able to upload a CSV file listing the entries for which IEEPA refunds are being requested.
- CAPE will validate the CSV file against Automated Commercial Environment (ACE) and the relevant entry data.
- Refund amounts will be calculated as the IEEPA duty paid, less the applicable Chapter 1–97 duty that would otherwise be owed.
- Upon review, CAPE will initiate liquidation or reliquidation for the listed entries and will automatically set liquidation/reliquidation dates based on the date the CAPE declaration is accepted.
- CBP will retain a review period between acceptance of the CAPE declaration and the new liquidation date to manually review entries as required.
CAPE is being released in phases, with components made available to the public as they are completed:
CAPE Phase I
In CAPE Phase I, CBP will process IEEPA tariff refunds only for unliquidated entries and liquidated entries for which CBP’s 90-day voluntary reliquidation period has not expired. Upon completed processing, CBP will issue a refund, including interest (currently at a rate of 7% per annum), within an estimated 60-90 day processing time.
Future CAPE Phases
CBP has not yet identified how it will process IEEPA tariff refunds for entries that do not fall within the parameters of CAPE Phase I (e.g. entries covered by an open protest, flagged for reconciliation, subject to a drawback claim, and those entries for which liquidation is final.)
More information will be provided as it becomes available
To be eligible to use CAPE, the following prerequisites apply:
- Importer of Record (IOR) or authorized customs broker must have an established ACE Portal account
- As CBP are significantly backlogged setting up ACE access, where clients of Universal Logistics USA do not have an established ACE Portal Account, Universal can submit the IEEPA refunds through our ACE account to avoid refund processing delays
- Refund recipients must use the ACE Portal account to provide CBP with bank account information for refunds.
- Refunds will be paid electronically by Automated Clearing House (ACH), and recipients must have US bank account information designated for refunds on file with CBP.
- If you do not have a US bank, Universal can act as your “Notify Party” – refunds will be directed to Universal and forwarded to you. If you cannot designate Universal as the Notify Party through the ACE portal, you can submit CBP Form 4811 in lieu of filing through the portal – Universal will file the 4811 with CBP on your behalf.
More information about how to register for electronic refunds is available in CBP Guidance (CSMS #67644085).
How Universal Logistics Can Help
We are available to assist you with:
- Setting up or verifying your ACE Portal account and Top Account access
- Enrolling in or updating your ACH Refund Program details
- Acting as the Notify Party for importers without a US bank
- Reviewing your entry data to identify and quantify potential IEEPA refunds, along with
- Preparing and submitting refund entries via CAPE
For more information, please call Matthew Williamson, Consultant – Trade Advisory – Customs Consulting Services at (716) 882-4100, ext. 2609.
