As the CAPE refund process rolls out, one of the most common questions importers have is whether their shipments qualify for an IEEPA refund. Eligibility depends on several factors, including the role of the Importer of Record, the type of duties assessed, and the current status of the entry within CBP’s processing timelines. Below is a breakdown of who may qualify and which entries are currently eligible under Phase 1 of CAPE.
Who is eligible for an IEEPA refund?
The Importer of Record (IOR) for U.S. entries, including both commercial and individual importers, may be eligible for an IEEPA refund if IEEPA-based duties were assessed and paid on those entries.
These duties are typically associated with IEEPA-related Chapter 99 HTSUS tariff lines, including reciprocal/fentanyl tariff programs that were later ruled unlawful.
CBP is handling the refund process through CAPE in ACE. Phase 1 is currently limited to certain unliquidated entries and certain entries within 80 days of liquidation.
Which entries are eligible for an IEEPA refund under Phase 1 of CAPE?
Phase 1 generally applies to entries impacted by IEEPA tariffs that were later modified, excluded, or ruled unlawful.
Eligible entries generally include entries that are:
- Unliquidated, or
- Within the protest period, typically within 180 days after liquidation
CBP has limited Phase 1 to specific tariff programs and timeframes identified in its CSMS guidance.
Note: Most entries liquidate approximately 10–11 months after the date of entry, unless CBP extends, suspends, or accelerates liquidation. Once an entry liquidates, the importer generally has 180 days to file a protest if they need to challenge or preserve rights related to that entry.
