By: Brian Walczyk, Compliance Manager, TradeInsights, LCB, CCS

Following the March 2 Presidential mandate and subsequent actions under the International Emergency Economic Powers Act (IEEPA), U.S. Customs and Border Protection (CBP) issued CSMS guidance explaining how importers of record (IORs) and brokers may request refunds of IEEPA duties using the CAPE tool in the ACE Portal. The go-live date is 20 April.

Some helpful links: 

CAPE Declarations Quick Reference Guide is here.

ACH Refund Enrollment is here.

CAPE Functionality/Information is here.

Technical Questions can be sent to: IEEPARefunds@cbp.dhs.gov 

1. CAPE Tab – ACE Portal 

• IORs and brokers may access the CAPE Tab through their ACE Portal account to file CAPE Declarations. 
• CAPE Declarations are submitted by uploading a CSV file listing up to 9,999 entry numbers for which IEEPA duties were paid and a refund is requested. 
• Only certain types of entries are acceptable in Phase 1 and are detailed in the CSMS message. 
• Only entry numbers are required in the CSV file; no additional entry data should be included. 
• CAPE Declarations may be submitted only by the IOR associated with the entry summaries or by the broker that filed the entries. 
• ACE validates CAPE Declarations through file‑level and entry‑specific checks before assigning a CAPE claim number. 
• If an entry fails validation, it is removed from the CAPE Declaration while remaining entries continue processing. 

2. Mass Processing 

• CBP performs mass processing on all entry summaries accepted on a CAPE Declaration. 
• All applicable IEEPA Chapter 99 HTSUS numbers are removed, and duties are recalculated as if IEEPA duties were never owed. 
• The projected refund equals the difference between duties paid and recalculated duties owed. 
• Interest on refunds is calculated in accordance with 19 CFR 24.36. 

3. Review and Liquidation / Reliquidation 

• Unliquidated entry summaries are generally set to liquidate 45 days from CAPE Declaration acceptance, unless suspended, extended, or under review. 
• Warehouse and warehouse withdrawal entries liquidate through normal CBP processes, with refunds issued upon liquidation. 
• Liquidated entry summaries will reliquidate the next business day. 

4. Refund 

• Refunds are consolidated by IOR or designated 4811 party and liquidation date and issued as a single payment. 
• CBP offsets any unpaid debts before issuing refunds. 
• Refund timing may vary where entry summaries are under review, suspended, extended, or selected for further CBP review. 
• Importers and brokers may generally expect refunds within 60–90 days following acceptance of a CAPE Declaration, absent compliance concerns. 
• CAPE refund activity can be monitored using ACE Reports, including the REV‑615 CAPE Refunds Trade Report. 

Additional Information 

• Protests submitted solely for IEEPA refund purposes may be withdrawn and replaced with a CAPE Declaration when certain timing conditions are met. 
• Filers may not request IEEPA duty refunds through Post Summary Corrections (PSCs). 
• All CBP refunds are issued electronically via ACH, and IORs or designated 4811 parties must be enrolled to avoid delays. 
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Full CSMS message is located here. 

We will continue to monitor and provide updates on this situation. Please contact your V. Alexander account team, or you may also contact our Trade Compliance team at tradeinsights@valexander.com with any questions, and you can always follow us on our website www.valexander.com for updates on this and other topics.