From NIOP General Counsel, Olsson Frank Weeda:
Here you will find our firm’s memorandum dated April 17, 2026, summarizing key takeaways from U.S. Customs and Border Protection’s (CBP) webinar held on April 16, 2026, regarding the launch of Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) portal.
The CAPE portal, accessible via a new tab in the Automated Commercial Environment (ACE) starting April 20, 2026, at 8:00 AM EST, enables Importers of Record or authorized Customs Brokers to submit declarations for IEEPA duty refunds on eligible unliquidated entries or those within 80 days of liquidation. This update highlights submission processes, eligibility criteria, processing timelines (with refunds expected in 60-90 days), and strategic considerations, including potential offsets against other duties.
CAPE is a system for processing refund claims; we cannot confirm it is an automatic pathway for obtaining a refund. The acceptance of the file means the declaration was accurately submitted, it does not mean CBP agreed the refund is owed. Judge Eaton, in his latest order, emphasized that if importers file for CAPE, any IEEPA refunds claimed will be available to offset any non-IEEPA duties owed. Importers should understand that voluntarily using CAPE may allow IEEPA cash deposits to be offset against other outstanding duty obligations. Importers are advised to carefully evaluate CAPE strategies tailored to their unique circumstances and risk tolerance, particularly with multiple claims in play, as voluntary use may expose IEEPA cash deposits to offsets against other duties. This is true for those with open Liquidated Damages Claims, Requests for Information CF 28s, Notice of Actions 29s, and/or Prior Disclosures. We caution importers with open duty exposure to consider waiting to better assess when a claim should be submitted. Notably, CAPE is the only method of processing claims; all entries will be processed through CAPE for a refund; however, it’s a matter of which Phase the entry will be eligible for and best positions an importer for refunds. Participation is open to all importers, regardless of CIT litigation status.
CAPE was created and launched under an appealable court order. Importers should continue to monitor liquidations dates and track protest deadlines and protest as needed. Because there is still uncertainty as to what the ultimate route to refunds will be, and entries which are more than 80 days past liquidation will not be included in CAPE Phase I, and there is no indication as to when subsequent CAPE phases will be available, we are still advising that clients file at the CIT to protect all possible routes. The Government has the right to appeal the refunds orders under which CAPE has been set up until early June – and the appeals deadline comes before the time that CBP has stated importers are likely to start receiving CAPE refunds.
We recommend reviewing this information promptly to evaluate your entries and prepare submissions.
OFW Law remains available to assist with questions, troubleshooting ACE/CAPE filings, or litigation matters. Please let us know if you need further guidance or support.