U.S. Customs and Border Protection (CBP) announced April 13 that it is developing the Consolidated Administration and Processing of Entries (CAPE) functionality within its Automated Commercial Environment (ACE) to streamline the submission and processing of valid refund requests for duties imposed under the International Emergency Economic Powers Act (IEEPA), which were determined to be illegal in a February ruling by the U.S. Supreme Court. 

CBP said CAPE is designed to consolidate refunds of IEEPA duties, including interest, rather than processing refunds on an entry-by-entry basis. CBP explained it plans to implement CAPE through a phased development approach, adding more functionality in subsequent phases for more complicated scenarios.

CBP will launch the first phase of CAPE on April 20, 2026. CBP said Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation.

Importers and authorized brokers should anticipate that valid IEEPA refunds will generally be issued within 60-90 days following acceptance of the CAPE Declaration, unless a compliance concern requires further CBP review, said the government agency. However, certain scenarios, such as entries that are extended, suspended or under review, and warehouse entries, will maintain their liquidation status with validated refunds issued at liquidation.

CBP said refunds will be issued consistent with applicable laws and/or any applicable court order.