CAPE Tariff Refund Portal — What CPAs and Firms Need to Know

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) has opened a new refund process through its Consolidated Administration and Processing of Entries (CAPE) system. FAQs are provided for CPAs, their firms and organizations as an overview of how the refund process works, which clients and organizations may be affected and where immediate attention is required. As with other trade and tariff-related matters,