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Specialty Food Importers: Your Guide to IEEPA Tariff Refunds (CAPE Phase 1)

Specialty Food Importers: Your Guide to IEEPA Tariff Refunds (CAPE Phase 1)

CBP launched its new CAPE portal on April 20—a streamlined way to claim refunds on IEEPA duties. Here’s how to file during Phase 1: https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds 

Step 1: Confirm Eligibility 

Your entry must be (1) unliquidated, or (2) liquidated within the past 80 days. Entries outside this window aren’t eligible for Phase 1. 

Not eligible even if you meet the above: 

  • Status-Based Exclusions: Entries flagged for reconciliation; entries with an open protest; entries not in ACE or without ACE liquidation status; entries subject to AD/CVD with pending Commerce liquidation instructions; entries where liquidation is final (90+ days). 

  • Entry Type Exclusions: Duty Deferral (Type 08), Reconciliation Summary (Type 09), TIB (Type 23), Drawback (Type 47). 

Step 2: File Your CAPE Declaration 

Importers or customs brokers file through CBP’s ACE Portal: 

  • Upload entry info using the .CSV template on ACE. No additional documentation required at this time. 

  • Limit: 9,999 entries per declaration, but you can file multiple declarations. 

Step 3: Verify Your Upload 

Review results carefully. ACE flags errors and removes affected entries while processing the rest. Rejected entries show reasons—correct and resubmit on a new declaration. Once accepted, you’ll receive a unique claim number for tracking. 

Key Considerations 

  • Refunds: Consolidated by importer of record and liquidation date, then disbursed via ACH. Expect refunds within 60-90 days unless compliance issues arise. Note: Potential Court of International Trade appeals could delay refunds—a risk worth monitoring as IEEPA litigation develops. 

  • ACH Enrollment: Refunds are issued exclusively via ACH. If your IOR or designated 4811 party isn’t enrolled, refunds will be delayed. Check enrollment status now through CBP’s ACH Refund Enrollment guidance. 

  • Track Your Refunds: ACE portal users with importer sub-account access can monitor refund activity using the REV-615 CAPE Refunds Trade Report. 

CBP Resources 

For more on ACE portal access and ACH refunds: