What is CAPE Phase 1?

CAPE (Customs Automated Processing Engine) Phase 1 is CBP's new system for processing IEEPA tariff refunds. It launches April 20, 2026 and will handle refund declarations for unliquidated entries and entries within 80 days of liquidation — covering approximately 63% of all eligible entries.

How long will CAPE Phase 1 refunds take?

CBP targets 60-90 days for valid refund declarations submitted through CAPE Phase 1. Refunds will be paid via ACH direct deposit to importers who have registered for electronic payments in their ACE accounts.

What entries are NOT covered by CAPE Phase 1?

CAPE Phase 1 does not cover entries that were liquidated more than 80 days before the portal launch. These entries (~37% of total) will need to be addressed through Phase 2 (expected later in 2026) or through direct CIT litigation.

CAPE Phase 1 Guide — CBP Tariff Refund Portal (April 2026)

What is CAPE?

The Customs Automated Processing Engine — CBP's response to the Supreme Court ruling.

CAPE Phase 1 Overview

Following the CIT's March 4 order directing CBP to refund all IEEPA tariffs, CBP developed CAPE as an automated system to process the massive volume of refund claims. Phase 1 is the first rollout.

Launch date: April 20, 2026
Coverage: Unliquidated entries and entries liquidated within 80 days of portal launch
Estimated coverage: ~63% of all eligible IEEPA entries
Processing time: 60-90 days for valid declarations
Payment method: ACH direct deposit (must be registered in ACE)

7 days until launch

CAPE Phase 1 opens April 20. If you haven't registered for an ACE account and ACH payments, do it now. CBP is experiencing significant processing delays for new ACE applications.

Phase 1 Eligibility

Which entries qualify for the first wave of automated refunds.

Covered by Phase 1

Entries that are still unliquidated as of April 20, 2026
Entries liquidated within 80 days before the portal launch date
All IEEPA tariff types: fentanyl, reciprocal, and country-specific
All countries of origin (China, Canada, Mexico, and all others)

NOT covered by Phase 1

Entries liquidated more than 80 days before portal launch
Section 232 tariffs (steel/aluminum) — different legal authority
Section 301 tariffs (China) — not affected by IEEPA ruling
Section 122 tariffs (new 10% global tariff, effective Feb 24, 2026)

Entries not covered by Phase 1 (~37%) will need to wait for Phase 2 or pursue refunds through CIT litigation.

Preparation Checklist

Complete these steps before April 20 to file on day one.

1. ACE Account (Do This First)

You need an active ACE (Automated Commercial Environment) account to access the CAPE portal. If you don't have one, apply at cbp.gov immediately. Processing delays are severe — many applications are taking 2-4 weeks.

2. Register for ACH Payments

Within your ACE account, register for Electronic ACH refund payments. This ensures CBP can deposit your refund directly to your bank. Without ACH registration, refund processing will be significantly delayed.

3. Pull Your Entry Data

Run the ES-003 (Entry Summary Details) report in ACE. Export to Excel. Identify every entry with IEEPA tariff charges between Feb 4, 2025 and Feb 24, 2026. Note which entries are unliquidated vs. liquidated.

4. Calculate Your Refund

For each qualifying entry, calculate the IEEPA tariff amount paid. Use our refund calculator for estimates by country. For China imports, separate IEEPA from Section 301 duties.

5. Coordinate with Your Customs Broker

Your broker has detailed entry-level data that may not be visible in ACE. Coordinate with them to ensure you have complete records and that they are prepared to assist with CAPE submissions.

CAPE Development Timeline

How we got here and what's next.

March 4, 2026: Judge Eaton's CIT order directs CBP to refund all IEEPA tariffs and develop an automated processing system.

March 18, 2026: CBP files initial CAPE development plan with the court. System split into two phases based on entry liquidation status.

April 1, 2026: Judge Eaton confirms satisfactory progress. CAPE components reported 60-85% complete.

April 14, 2026: Formal CBP status report due to the court.

April 20, 2026: CAPE Phase 1 launch — portal opens for refund declarations.

Late 2026 (est.): CAPE Phase 2 expected — covering liquidated entries outside Phase 1 window.

Note: The DOJ is expected to appeal the CIT order. If a stay is granted, CAPE processing may be paused. Filing early positions you ahead of potential delays.

CAPE Phase 1: CBP Refund Portal

What is CAPE?

CAPE Phase 1 Overview

Phase 1 Eligibility

Covered by Phase 1

NOT covered by Phase 1

Preparation Checklist

1. ACE Account (Do This First)

2. Register for ACH Payments

3. Pull Your Entry Data

4. Calculate Your Refund

5. Coordinate with Your Customs Broker

CAPE Development Timeline

Get notified when CAPE opens

CAPE Phase 1: CBP Refund Portal

What is CAPE?

CAPE Phase 1 Overview

Phase 1 Eligibility

Covered by Phase 1

NOT covered by Phase 1

Preparation Checklist

1. ACE Account (Do This First)

2. Register for ACH Payments

3. Pull Your Entry Data

4. Calculate Your Refund

5. Coordinate with Your Customs Broker

CAPE Development Timeline

Get notified when CAPE opens

Related Guides

Refund Calculator

China Tariff Refund

Canada Tariff Refund