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International Emergency Economic Powers Act (IEEPA) Duty Refunds

U.S. Customs and Border Protection (CBP) is developing the Consolidated Administration and Processing of Entries (CAPE) functionality within the 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), as authorized by court order or applicable law. CAPE is designed to consolidate refunds of IEEPA duties including interest rather than processing refunds on an entry-by-entry basis. CBP plans to implement CAPE through a phased development approach, adding more functionality in subsequent phases for more complicated scenarios.

The CAPE process is being deployed in phases, and CBP will launch the first phase of CAPE on April 20, 2026. Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation.

Requesting refunds of IEEPA duties requires only the following summarized actions:

Importers of Record and authorized Customs brokers have an established ACE Secure Data Portal account (ACE Portal account)
Recipients use the ACE Portal account to provide CBP with bank account information
Importers of Record and authorized Customs brokers submit CAPE Declarations in the ACE Portal (See below for details)

FACT SHEET:

IEEPA Duty Refund

ACE Portal

Reference Guide

IEEPA Duty

Refunds & CAPE

CAPE/ACE Portal

Information

April 8, 2026

IEEPA Tariff Refunds: What You Need to Know Now - 4.28.26

This MAM-hosted webinar highlights the current tariff landscape (as of April 28th), steps required to file and receive a refund, and a vetted provider of assistive services that can handle the entire refund process for any manufacturer.

Barry Simon from Tariff Refund Project is a trusted source for information and services. He can be reached at barry@cdnoperations.com.

Download Slides

About Tariff Refund Project

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In the News

Supreme Court IEEPA ruling: President can’t impose tariffs under IEEPA

Key takeaways

SCOTUS has ruled that President Trump lacks the legal authority to impose tariffs under the International Emergency Economic Powers Act (IEEPA).
Tariff refunds have not been decided on. They could still happen, but that decision will be made by lower courts in the future.
Current tariffs imposed under Section 232 and Section 301 remain in effect. These will not be impacted by SCOTUS’ ruling.
Future tariffs may be imposed under other sections. President Trump has already announced that the likely next step is Section 122, imposing a sweeping 10% tariff.