The most eagerly anticipated internet event of 2026 may not be the purchase of concert tickets. On April 10, United States Customs and Border Protection (Customs) announced that its refund portal for tariffs previously imposed by the President under the International Emergency Economic Powers Act (IEEPA) will open for limited business on Monday, April 20. Customs created the Consolidated Administration and Processing of Entries (CAPE) tool to comply with an order of the Court of International Trade (CIT) requiring the agency to refund IEEPA tariffs following the United States Supreme Court’s ruling that the President had no authority to issue tariffs under IEEPA.

During what Customs refers to as “Phase 1,” importers of record (and their brokers) will be able to submit refund request declarations on batches of entries that are either (1) unliquidated, or (2) within 80 days of liquidation. If properly submitted and accepted by Customs, the agency anticipates that refunds will be issued within 60–90 days of acceptance of the declarations.

What Entries Are Eligible for Refunds Through CAPE at This Time?

The majority of the IEEPA tariffs fall under two main categories: (1) those justified on the basis of addressing the alleged fentanyl trafficking crisis against Canada, Mexico, and China (commonly referred to as “fentanyl tariffs”); and (2) those justified on the basis of the alleged global trade deficit (commonly referred to as “reciprocal tariffs” or the “Liberation Day tariffs”). The President also imposed tariffs under the IEEPA on countries importing Venezuelan oil, countries doing trade with Cuba and Iran, certain goods from Brazil, and goods from India. Tariffs imposed under other statutes are NOT eligible for a refund, including Section 232 of the Trade Expansion Act (such as those on steel, aluminum, and, more recently, autos and auto parts), Section 301 of the Trade Act of 1974 (targeting specific Chinese goods), and Section 122 of the Trade Act of 1974 (the authority under which President Trump imposed replacement tariffs following the Supreme Court ruling).

During Phase 1, only entries that are yet unliquidated (i.e., final duties and tariffs have not yet been processed and calculated by Customs) or are within 80 days of liquidation are eligible for a refund. Customs has stated that this is to enable the agency to process those entries within their 90-day voluntary reliquidation window under existing Customs procedures.

Some entries that otherwise meet the criteria may still be ineligible for refunds through CAPE during Phase 1, including entries that are subject to antidumping and countervailing duty orders (AD/CVD), entries subject to duty drawback or reconciliation claims, entries covered by open or suspended protests, and some other less common types of entries.

To be eligible for a refund through CAPE, only the importer of record or the original broker that filed the entry on their behalf may submit a declaration. Companies that were required to reimburse importers for IEEPA tariffs, or who required their customers to reimburse them for IEEPA tariffs, should contact their counsel to determine their rights and obligations.

How Will CAPE Work?

The refund portal CAPE, will operate within the existing Automated Commercial Environment (ACE), and Customs has issued comprehensive guidance to ACE users for creating and submitting the required declarations. Importers of record may submit a .csv file listing out all the eligible entries by entry number and need not make individual filings for each entry, calculate what portion of the entry is eligible for a refund, or calculate interest owed. In fact, Customs’ guidance states that only the list of entry numbers should be included on the submission.

CAPE declarations may include up to 9,999 entry numbers at one time. If additional eligible entries are found, or if Customs opens up additional eligible entries in Phase 2, importers of record may submit additional declarations through CAPE, but any duplicate entry numbers will be rejected.

Customs believes that refunds (and interest) will “generally” be issued within 60–90 days of acceptance of the declaration. If an entry is in suspended, extended, or under review status, those entries will be issued only after liquidation occurs in the ordinary process.

Importers of Record Must Register for Electronic Refunds Within ACE to Receive Refunds

If the importer has not opted in to this program and included its bank account information prior to submitting the declaration, Customs has stated that the declaration will be rejected, and the user will need to resubmit after registering for electronic payments. Customs has reported that approximately 82 percent of importers of record have registered for electronic refunds.

What Additional Entries Will Be Eligible in the Next Phases of CAPE?

Customs has stated that additional entries will be available for refunds in other phases, but it has not indicated a timeline for those phases or which entries will be included.

The CIT has already ordered Customs to issue refunds for most IEEPA tariffs. On April 7, 2026, the lead case in which the CIT was issuing refund rulings, Atmus Filtration, Inc. v. United States, was voluntarily dismissed by the plaintiff, and the CIT removed a stay on a new lead case, Euro-Notions Florida, Inc. v. United States et al. Judge Richard K. Eaton immediately, on the same day, reissued the same order he had issued in Atmus Filtration that required Customs to refund the IEEPA tariffs to all importers of record.

This new order, however, expanded the original order to now include even entries that were past the final liquidation date (i.e., entries where the time to protest had expired). In other words, regardless of the liquidation status of the entry, most entries on which IEEPA tariffs were paid are eligible for refunds. As in Atmus, Judge Eaton suspended the Euro-Notions order to the extent that it required immediate compliance by Customs in recognition of Customs’ efforts to build the new batch refund capabilities in CAPE.

If the current course of action continues, Customs would likely announce that additional entries that included IEEPA tariffs would be eligible for declarations in CAPE in the next phases of that system’s development. Customs has been ordered to provide a new update to the Court on April 28.

The Uncertainty Continues

While things are proceeding more smoothly than originally anticipated, with Customs diligently building new capabilities for refunds and admitting in declarations that refunds (with interest) are owed, this stands in contrast to the Trump Administration’s initial position that it intended to appeal any requirements to pay refunds on IEEPA tariffs.

As Customs invests more time and energy into the CAPE system, an all-encompassing appeal seems less likely, but the government has until June 8, 2026, to appeal the CIT’s order. A few open questions on both sides could potentially throw a into what has otherwise felt like batting practice:

• Customs could challenge the scope of the order as including finally liquidated entries.
• Customs could challenge the application of the order to those who have not filed their own lawsuits in the CIT.
• Judge Eaton could eventually rule that CAPE does not comply with his order curveball because it requires affirmative action by each and every importer of record, whereas his order had required automatic liquidation and reliquidation of entries by Customs.
• The Congressional Budget Reconciliation process, which will be used to reopen the Department of Homeland Security, might play a role in how effectively and efficiently CAPE is developed and deployed. Meaning, if budgetary funding is reduced and it slows further refinement and expanded use of CAPE, then going back to Court might be the only path to achieve broader deployment.

Unfortunately, with the prospects for appeal still looming, practically, this will mean that importers may need to take additional steps to protect themselves on entries that are not yet eligible for refunds.

What Should Businesses Be Doing Now?

Ice Miller’s recommended IEEPA strategy has remained consistent, but we now have additional guidance regarding the detailed refund process with Customs. We recommend that importers take the following steps in light of these new developments:

1. Prepare declarations: Download and organize data from ACE to identify entries on which IEEPA tariffs were assessed, create a .csv file that lists the eligible entry numbers, and work with your broker to submit the declaration in CAPE on or after April 20, 2026.
2. Register for electronic payments: Ensure that you are registered properly in ACE to be able to receive electronic refunds from Customs when they become available. No paper checks will be mailed, and failure to include this information in ACE will result in rejection of your refund declarations.
3. File protests? Be prepared to file protests if your protest period is expiring and your entry is not yet eligible for a refund in CAPE. The CIT’s orders do not require protests to be filed to recover refunds, but until this process is final and implemented, filing a protest before the end of the 180-day period after liquidation (and then filing in CIT if that protest is denied) is the safest way to preserve your rights if the CIT’s orders are appealed.
4. Review supply chain contracts: Review agreements and terms and conditions to determine your rights and obligations with respect to IEEPA tariffs refunds.
5. Litigation? Ice Miller does not recommend that all potential claimants file litigation at this time, but some unique situations may require filing complaints in the CIT to preserve rights.
6. Consult with the Ice Miller International Trade team: The Ice Miller team is monitoring this situation closely and can help you determine your best course of action.

How Ice Miller Can Help

As businesses navigate these uncertain and rapidly changing times, the Ice Miller team stands ready to assist and provide guidance on these and other issues. Please contact Meghann Supino, Michael Stroud, Dale Stackhouse, Joe Heaton, Grace Dahm, or Emily Bullen if you believe we can help.

Resources

• Prior Ice Miller publication, The New Tariff Landscape in the Wake of the Supreme Court’s Learning Resources Decision Takes Shape
• Prior Ice Miller publication, Court Directs Customs to Issue Refunds of a Majority of the IEEPA-Based Tariffs
• Prior Ice Miller publication, Supreme Court Showdown Results Are In: Emergency Tariffs Rejected
• Prior Ice Miller publication, Court of International Trade Issues Surprise Ruling on Trump Tariffs: What You Need to Know
• Prior Ice Miller publication, Historic Rulings on Tariffs Set Stage for Potential Supreme Court Showdown

This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader's specific circumstances.