CBP launches new tool for consolidated duty refunds

US Customs and Border Protection (CBP) has launched the first phase of its new refund system for duties collected under the International Emergency Economic Powers Act (IEEPA), introducing the Consolidated Administration and Processing of Entries (CAPE) tool.

Now live via the Automated Commercial Environment (ACE) portal, CAPE allows importers and authorised brokers to submit refund claims through a single consolidated process, rather than on an entry-by-entry basis. The update follows recent court rulings directing CBP to remove IEEPA-related duties from certain imports and issue refunds.

The refunds relate to tariffs previously applied under IEEPA, which were introduced as part of broader US trade measures by President Donald Trump. Following legal challenges, courts ruled that certain duties should no longer apply, requiring CBP to reverse charges and return funds to importers, prompting the need for a more efficient, large-scale refund system.

Phase one of CAPE covers unliquidated entries and entries within 80 days of liquidation. Users submit claims by uploading a file with eligible entry numbers. The system validates the file, processes the submission, and assigns a claim reference. Once approved, CBP recalculates duties as if IEEPA charges were not applied, including interest on refunds.

CBP said the tool is designed to manage what it described as an “unprecedented volume” of refunds, streamlining processing for businesses affected by the duties. The organisation noted that valid claims are expected to be processed within 60 to 90 days, and issued electronically via ACH payments.

Further phases of CAPE are expected to expand functionality, with additional guidance to be released as the system develops.