Claim your IEEPA
tariff refunds

Yes. On April 20, 2026, U.S. Customs and Border Protection (CBP) launched the Consolidated Administration and Processing of Entries (CAPE) program - a streamlined, government-approved process for importers of record (IORs) and their authorized Customs Brokers to submit and request consolidated IEEPA tariff refunds through the Automated Commercial Environment (ACE).

CAPE is being deployed in multiple phases. Phase 1 is currently limited to certain unliquidated entries and entries within 80 days of liquidation, covering approximately 63% of entries with IEEPA duties paid. CBP plans to launch future phases to address entries ineligible for Phase 1 - including finally liquidated entries, reconciliation and drawback entries, and entries with an open protest - though timing and details for future phases have not yet been confirmed.

If you need help navigating the CAPE process, Flexport's Trade Advisory team has created a dedicated CAPE Task Force to manage the entire CAPE filing process on behalf of customers.

Once your service agreement is signed, Flexport's Trade Advisory team will reach out within 3–5 business days with a detailed tracking report, pulled directly from ACE, identifying all entries where IEEPA tariffs were paid and the total IEEPA duties paid per entry, along with a file listing entries eligible for CAPE Phase 1.

From there, the Trade Advisory team manages the full CAPE filing process on your behalf, including:

• Submitting your CAPE declaration for eligible unliquidated entries
• Resolving any rejections that arise during the CBP review process
• Tracking your CAPE declaration end-to-end until IEEPA tariff refunds are issued
• Identifying ineligible entries - such as finally liquidated entries or entries with open protests - and preparing them for submission in future CAPE phases
• Filing protests for any entries approaching the protest deadline

You may be eligible for an IEEPA tariff refund if your company paid IEEPA tariffs on U.S. import entries. Flexport's Trade Advisory team will run ACE reports to identify the specific entries where IEEPA tariffs were paid and determine which qualify for a refund request under CAPE.

CAPE Phase 1 covers entries that are either still unliquidated or that liquidated within the preceding 80 days. The following entry types are not eligible for IEEPA tariff refunds via CAPE Phase 1:

• Entries flagged for reconciliation (including Entry Type 09)
• Entries designated on a drawback claim
• Entries covered by an open protest
• Entries not filed in ACE or without a liquidation status in ACE
• Entries subject to AD/CVD for which the Department of Commerce has issued liquidation instructions but are pending liquidation
• Entries where liquidation is already final (more than 80 days past liquidation)

Flexport strongly advises all importers of record with entries excluded from CAPE Phase 1 to file protests with CBP to keep those entries "live" and preserve their eligibility for future IEEPA tariff refunds. Flexport's Trade Advisory team can identify which of your entries qualify for Phase 1 and which will need to be addressed through protests or future CAPE phases.

Flexport offers a free tariff refund calculator that importers of record can use to estimate their potential IEEPA tariff refund using ACE data - before engaging any advisory services.

Once you engage Flexport's Trade Advisory team, they will run ACE reports to identify all U.S. import entries where IEEPA tariffs were paid and calculate your precise refund amount. This analysis is included within the project scope covered by the initial project fee.

IEEPA tariff refunds include both the duties paid and any accrued interest. The overpayment interest rate in 2025 was 7%.

For CAPE Phase 1, there is no specific filing deadline, but importers of record should act quickly, as eligibility is time-sensitive.

CAPE Phase 1 only covers entries that are still unliquidated or that liquidated within the preceding 80 days. Once an entry's liquidation becomes final (more than 80 days past liquidation), it is no longer eligible for Phase 1. The sooner you identify your eligible entries, the more refund opportunities you can capture before they age out.

For entries excluded from CAPE Phase 1, the standard customs protest deadline applies: protests must be filed within 180 days of the date of notice of liquidation or reliquidation. Missing this deadline means forfeiting the ability to claim a refund on those entries.

Flexport's Trade Advisory team will monitor your entry liquidation dates and file CBP protests before the applicable deadlines. We recommend signing up as early as possible so your filings are prioritized.

IEEPA tariff refunds are processed through CBP's CAPE system within ACE.

The importer of record (IOR) or the original broker of record submits a CAPE declaration by uploading a CSV file of entry numbers via the CAPE tab in the ACE Portal. Each declaration can include up to 9,999 entries, and filers may submit multiple declarations. After passing file validation and entry validation, each declaration receives a unique claim number. CBP then reviews the entries, validates refund amounts, and liquidates or reliquidates each entry accordingly. Refunds are issued via ACH direct deposit to the IOR or the designated notify party.

Expected refund timelines vary based on entry status:

• Unliquidated entries or those liquidated within the past 80 days: Refunds are expected approximately 60–90 days after CAPE acceptance, per previous CBP guidance.
• Entries with suspended, extended, or under-review status, and warehouse entries: Refunds will be issued once the entry liquidates.

Important rules and exceptions

• Post Summary Corrections (PSCs) cannot be used to request IEEPA duty refunds. All unliquidated entries must go through CAPE. An entry successfully accepted and attached to a CAPE claim is not eligible for a PSC.
• Previously filed protests can be withdrawn to include an entry in CAPE Phase 1, but importers should carefully review the entry's liquidation timeline before withdrawing.
• Court of International Trade (CIT) filers: Even if an importer of record has filed suit at the CIT, they are still required to file through CAPE to request IEEPA tariff refunds.

To begin the IEEPA tariff refund process, you will need to provide two things:

• ACE access: Specifically, granting Flexport cross-account access so the Trade Advisory team can run entry reports and identify IEEPA duties paid on your behalf.
• Original Entry Packets: If a third-party Customs Broker handled your original entry, copies of these documents must be requested from that broker before submission.

Yes. Flexport has licensed international trade and customs compliance experts on staff who bring extensive hands-on experience from distinguished careers in trade advisory and practical customs operations.

Your Account Executive or Business Development Manager is the best starting point, and they will connect you with the right specialists and establish an IEEPA tariff refund program tailored to your needs.

Your data will be used specifically for the purposes outlined in your signed service agreement.

In general, Flexport will use your ACE data, which is the compilation of your U.S. Customs import entry data, to:

• Identify entries where IEEPA tariffs were paid
• Calculate IEEPA tariff refund amounts owed to your company
• Monitor entry liquidation dates to protect eligibility for refunds
• File CAPE declarations and CBP protests on your behalf