Key Takeaways
- As of April 20, 2026, the Consolidated Administration and Processing of Entries (CAPE) tool is the exclusive electronic system for reclaiming IEEPA tariff duty payments.
- Importers must have an active ACE Secure Data Portal account and an authorized ACH direct deposit set up for payout.
- This initial Phase 1 window is limited to unliquidated entries or those liquidated within the last 80 days that carry HTS Chapter 99 codes.
- Claims are submitted via a .CSV batch upload containing 11-character entry numbers (limited to 9,999 entries per file).
- Once a declaration is accepted, funds are typically deposited via ACH within 60 to 90 days following a manual CBP review.
The launch of the CAPE tool on April 20, 2026, turned the possibility of a tariff refund into an actionable process.
Last time, we talked about whether you’re eligible. Now comes the part that actually puts money back in your Lynnwood business’s bank account.
We’re moving into the execution phase, and this is where most people get tripped up by the paperwork.
Accuracy in your ACE account and CAPE declaration is what stands between you and your refund (plus the 6% interest currently held by the government).
Let’s look at the exact process to file your tariff refund claim and get those funds back into your business accounts.
How to apply for a tariff refund
The window to reclaim your IEEPA tariffs for Phase 1 is officially open. And as your Seattle tax professional, my goal is to help you get your records and portal access ready.
Here is exactly how to file your tariff refund claim.
Step 1: Set up and verify your ACE account.
The Automated Commercial Environment (ACE) portal is where all tariff business happens. If you don’t have an account, you must apply for one here.
And before you even log in, check your CBP Importer Record (Form 5106). Ensure it lists a company email address, not your customs broker’s email.
When you apply for an ACE account, the system sends a verification code to the email on your 5106. If that code goes to your broker instead of you, it can stall your application for weeks.
Step 2: Set up mandatory direct deposit (ACH).
You must provide bank information for an ACH transfer to get paid.
- Log in to the ACE portal and navigate to the “Importer sub-account” view.
- Locate the “ACH refund authorization” tab.
- Enter your routing and account numbers to authorize direct deposits.
Under federal law, interest on your refund (currently at 6%) has been accruing since the very day you made your initial duty deposit. The government is essentially holding your interest-bearing capital, and the ACH setup ensures it returns to you as quickly as possible.
Step 3: Identify your eligible shipments.
Look through your Form 7501 (Entry Summary) records for:
- HTS Chapter 99 codes that confirm the shipment was subject to IEEPA tariffs.
- Liquidation status to ensure the entry is either Unliquidated (open) or was liquidated (finalized) within the last 80 days.
(Quick note: If you currently have an open protest for IEEPA refunds on entries liquidated within the last 80 days, you may need to formally withdraw that protest to allow for faster processing through the CAPE tool.)
Step 4: Prepare your CAPE declaration file.
Instead of filing a tariff refund claim for every shipment individually, you will use a CAPE Declaration. This is essentially a batch filing in a .CSV (Excel-style) format.
To ensure the system accepts your file on the first try, your declaration must meet these exact technical specifications:
- Your spreadsheet should contain one column only with a list of entry numbers.
- The first row of your file must be the header. While you should use the official CBP template, the header is typically titled “Entry Number”.
- Every entry number must be exactly 11 alphanumeric characters.
- You can include up to 9,999 entries per file. There is no limit to how many files you can upload, but each file gets its own unique Claim Number.
- If you are filing as an Importer, the first three digits of every entry number in your file must match the Filer Code associated with your ACE account. (If you used different brokers in the past with different codes, those may need to be grouped or filed by the brokers themselves.)
In the ACE portal, go to the CAPE tab (under Importer/Filer accounts), click File Uploads, and download the CAPE Upload Template.
Fill in your eligible entry numbers and save the file.
Step 5: Submit and monitor your claim.
Upload your completed CSV file within the CAPE tab. If done correctly, you’ll see the message: “Successfully Started Upload Job.”
Once the system validates your entries, the status will change to “Accepted,” and you will be issued a Claim Number.
Beyond the “Accepted” status in the portal, you can also monitor the actual financial movement using the newly released REV-615 Report in the ACE Reports tool. This report is specifically designed for CAPE activity and will show you exactly when the CBP has moved an entry into “Reliquidated” status.
Once your CAPE declaration is accepted, the CBP begins the manual review and re-liquidation process. You can expect the funds to hit your bank account via ACH within 60 to 90 days.
And if your file is rejected, don’t panic. The portal provides a “Validation Result File” explaining the error. Usually, it’s a simple typo in an entry number or a shipment that falls outside the 80-day liquidation window.
I can review the rejection reports line-by-line to fix errors and resubmit immediately.
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Why is my IEEPA tariff refund claim delayed or rejected?
The CAPE tool is designed for speed, but it operates on strict logic. Even a minor oversight can lead to a “Rejected” status.
Here are the primary bottlenecks small businesses are currently facing in Phase 1 of the rollout:
1. The “notify party” conflict
If your business is a non-resident importer or if you typically have refunds routed to a specific agent, you must ensure CBP Form 4811 (Special Address Notification) is current.
Make sure to verify that the notify party’s agent number is listed correctly on every entry summary before inclusion in your .CSV file.
2. Entries with “extended” or “suspended” status
Not every “Accepted” entry will pay out in the standard 60-to-90-day window.
If an entry is in “Extended” or “Suspended” status (often due to an ongoing investigation or laboratory review), the CAPE tool will accept the entry but will not issue the refund until the entry officially liquidates.
Use the ACE Reports to check the liquidation status of your entries before filing. This helps you manage your cash flow expectations for when the funds will actually arrive.
3. The “post-summary correction” lock
Once an entry is submitted via a CAPE declaration, the CBP system effectively “locks” the entry, preventing you from filing any future Post-Summary Corrections (PSCs) for classification or valuation changes.
It’s important that, before you file your tariff refund claim, you check that there are no other errors on your entry summaries. If you need to fix a value or a product code, do it before you submit to CAPE.
4. Eligibility exclusions
Phase 1 of CAPE is intentionally limited to the cleanest entries.
Entries currently tied to an active drawback claim (where you’ve already requested a duty refund because the goods were exported) or an open protest are generally excluded from Phase 1.
(Entries under protest can be moved into Phase 1 if the protest is withdrawn specifically to allow for CAPE processing, and drawback-eligible entries remain eligible as long as the CAPE claim is filed before the drawback claim is submitted.)
If you have an open protest for IEEPA duties on entries liquidated within the last 80 days, we should evaluate whether withdrawing it will result in a faster refund through the CAPE portal. For upcoming exports, we will prioritize your CAPE filing to ensure the drawback flag doesn’t lock you out of this phase.
Final thoughts
Don’t underestimate the technical requirements for a successful claim. A single transposed digit in an entry number or an incorrect email on your Form 5106 can stall your refund (and the interest it’s earning) for weeks or even months.
So, let me help you make sure your filing is accurate the first time. I can help you:
- Review your Form 7501 records to identify every eligible shipment.
- Ensure your ACE account and ACH direct deposit are correctly linked for immediate payment.
- Monitor the CAPE validation reports to resolve any rejections or “Validation Result” errors instantly.
Grab a call with me, and we’ll review your import records and begin your CAPE filing.
FAQs
“What is the CAPE tool for tariff refunds?”
The CAPE (Consolidated Administration and Processing of Entries) tool is a new electronic system launched by U.S. Customs and Border Protection (CBP) on April 20, 2026. It allows importers and customs brokers to submit bulk refund claims for IEEPA-related duties through the ACE Portal using a single .CSV file, rather than filing entry-by-entry.
“How do I apply for an IEEPA tariff refund?”
To apply for an IEEPA tariff refund, you must log into your ACE Secure Data Portal account and navigate to the CAPE tab. From there, you upload a CAPE Declaration (.CSV file) containing your eligible entry numbers. You must also have a valid Form 5106 on file and an authorized ACH direct deposit set up for the refund.
“Are IEEPA tariff refunds paid with interest?”
Yes, under federal law, IEEPA tariff refunds include interest that has been accruing since the date the initial duty was deposited. As of 2026, the interest rate is 6%. This interest is automatically calculated by the CBP and included in the final refund payment issued via ACH.
“Which shipments are eligible for CAPE Phase 1 refunds?”
Phase 1 of the CAPE rollout primarily covers unliquidated entries and entries that were liquidated within the last 80 days. It also includes warehouse entries and entries with a status of suspended or extended. Shipments under open protest or drawback claims are generally excluded from Phase 1.
“How long does it take to receive a tariff refund through CAPE?”
Once a CAPE Declaration is accepted by the ACE portal, the CBP begins a manual review and re-liquidation process. Importers can typically expect the refund to be deposited into their authorized bank account via ACH within 60 to 90 days of the submission’s acceptance.
“Why was my CAPE Declaration rejected?”
Common reasons for a CAPE rejection include transposed entry numbers, using a shipment that falls outside the 80-day liquidation window, or a mismatch between the email on your Form 5106 and your ACE account. If a file is rejected, the portal provides a “Validation Result File” explaining the specific error for each entry.