The U.S. Customs and Border Protection (CBP) recently announced significant progress in its CAPE (Consolidated Administration and Processing of Entries) system, a key mechanism for processing IEEPA tariff refunds. As of May 11, 2026, over $35.46 billion in duty refunds and interest are estimated for importers, with the first refunds officially disbursed. This milestone reflects CBP's commitment to scaling its refund operations and addressing importer needs.
Key Takeaways
- CBP has processed 126,237 CAPE declarations since April 20, 2026, with a 69% validation pass rate.
- 15.1 million import entries have been accepted for duty removal, with 8.3 million liquidated, representing 55% of the pipeline.
- Refunds totaling $35.46 billion are anticipated, though 1,880 payments remain blocked due to missing ACH banking details.
- Importers are urged to provide accurate ACH information to avoid delays in refund disbursements.
Progress in CAPE Declaration Processing
Since its launch on April 20, 2026, the CAPE system has seen robust engagement from importers, with 126,237 declarations filed by May 11, 2026. Of these, 69% (86,874) passed CBP's initial validation checks, advancing to entry-specific processing. However, 31% (39,363) failed or remain pending, highlighting opportunities for improved importer compliance.
The past two weeks alone saw a surge of 50,000 new filings, signaling strong importer prioritization of IEEPA duty recovery. CBP has encouraged importers to utilize resources like the free IEEPA refund calculator to ensure accurate submissions.
Updates on Entry Processing and Refund Disbursement
The CAPE entry processing pipeline has also made significant strides:
- 15.1 million entries have been accepted for duty removal.
- 8.3 million entries have completed liquidation or reliquidation, representing 55% of the validated entries.
- 6.8 million entries remain pending liquidation, indicating ongoing workload within CBP's system.
The $35.46 billion in anticipated refunds includes duty amounts and interest tied to liquidated entries. While many refunds have already been transmitted to the U.S. Treasury, 1,880 consolidated refunds remain blocked due to missing ACH banking information from importers. CBP has urged affected parties to submit their bank details promptly to avoid further delays.
Actions for Importers
To expedite the refund process, importers must:
- Ensure their CAPE declarations meet CBP's file validation requirements.
- Submit accurate ACH banking information to CBP to unblock pending refunds.
- Monitor entry-specific processing progress through the CAPE portal or their customs broker.
For a detailed guide to filing CAPE declarations, visit our ACE guide or explore the latest CAPE system updates.
Looking Ahead
CBP's ongoing efforts to streamline the CAPE system, coupled with importer engagement, have positioned the agency to handle an unprecedented volume of IEEPA refund claims. However, challenges remain, particularly around validation compliance and missing ACH data.
Importers are encouraged to leverage tools like the free IEEPA refund calculator and work closely with customs brokers to maximize their refund outcomes. For more information, explore our IEEPA tariff recovery research.
Start your refund process today: Use our free CAPE refund calculator to audit your eligible entries and track refund progress.
CAPE Entry Processing Pipeline
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Sign Up FreeFrequently Asked Questions
What is an IEEPA tariff refund?
An IEEPA tariff refund is a duty repayment owed to a U.S. importer of record after the Supreme Court ruled in 2026 that tariffs imposed under the International Emergency Economic Powers Act exceeded statutory authority. Refunds cover IEEPA-coded duties paid on entries from 2025 onward.
How do I file an IEEPA tariff refund claim?
Most importers will file through CBP's CAPE (Consolidated Adjustment for Post-Entry) system inside ACE. The basic workflow: pull your ACE ES-003 report, identify IEEPA-coded entries, confirm importer-of-record status, and submit a CAPE claim. TariffClaim's free toolkit at app.tariffclaim.ai automates each step and routes ineligible entries to the correct alternative path.
How much could my company recover?
Recovery depends on entry volume and tariff exposure. CBP estimates $166 billion in IEEPA-related duties across 53 million entry summaries are eligible. Importers can sign up free at app.tariffclaim.ai to estimate their specific exposure from ACE data.
What's the deadline to claim an IEEPA refund?
There is no single deadline — limits depend on liquidation status. Unliquidated entries can be corrected via CAPE or PSC for up to 300 days from entry; liquidated entries can be protested within 180 days; older entries generally require litigation through the Court of International Trade. Importers should preserve their position before each window closes.
Does TariffClaim charge to prepare or file a claim?
No. TariffClaim's CAPE filing toolkit is free for importers, including ACE data analysis, refund estimation, and claim preparation. Sign up at app.tariffclaim.ai. Optional partner services (specialty financing for early monetization, trade-counsel referrals for complex litigation) are available separately.
Related Articles
The Supreme Court decision that created the legal basis for $166B in duty recovery.
How Brandon Lord's March 6 declaration laid out the 7-step refund mechanism for 330K importers.
March 12 progress report reveals Claim Portal at 70%, Review at 80%, and how the filing workflow will operate.
Disclaimer: This article is for informational purposes only and does not constitute legal, customs, or financial advice. Consult qualified professionals regarding your specific situation.