U.S. Customs and Border Protection (CBP) has released details on a formal refund process for billions of dollars in tariffs imposed under the Trump administration following a February 2026 Supreme Court ruling that found the measures unlawful under the International Emergency Economic Powers Act (IEEPA).
The first phase of its refund system will launch on April 20, 2026, with a new Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment Secure Data (ACE) Portal, which should simplify IEEPA duty refund requests.
CAPE will consolidate refunds of IEEPA duties including interest rather than processing refunds on an entry-by-entry basis. CBP plans to introduce CAPE in phases and will later add more functionality for more complicated scenarios, with the first phase limited to “certain unliquidated entries and certain entries within 80 days of liquidation.”
Those requesting IEEPA refunds will need to have accounts in the ACE Portal.
For more instructions, click here.
For additional background, watch this webinar.