Following the U.S. Supreme Court’s February 2026 decision invalidating certain tariffs imposed under the International Emergency Economic Powers Act (IEEPA), U.S. Customs and Border Protection (CBP) launched Phase 1 of its refund request process through its Consolidated Administration and Processing of Entries (CAPE) system in the Automated Commercial Environment (ACE) Secure Data Portal on April 20, 2026.
CAPE currently applies only to tariffs imposed under IEEPA and remains limited to certain unliquidated entries and certain entries within 80 days of