Who this is for: an importer who paid IEEPA duties on goods such as cutting edges and wants to know how a refund request works. Short answer: CBP says refunds are requested through a CAPE Declaration filed in ACE, and only the importer of record or the licensed broker that filed the entries can file it.
What CBP’s page says (as read on Oct 24, 2026)
The page sets the conditions, and the conditions are what decide whether an entry is eligible at all.
- CBP launched CAPE (Consolidated Administration and Processing of Entries) inside ACE to consolidate IEEPA refunds, with interest, instead of handling them entry by entry.
- Phase 1 covers certain unliquidated entries and certain entries within 80 days of liquidation. Phase 2 covers entries flagged for reconciliation where the reconciliation entry is not yet filed.
- The filer needs an ACE Portal account, bank details for refunds in that account, and a CAPE Declaration uploaded as a CSV list of entries. Each declaration holds up to 9,999 entries.
- CBP says valid refunds are generally issued within 60 to 90 days after a declaration is accepted, unless a compliance concern needs more review.
- CBP states it charges no fee for refunds and warns that fraudsters are soliciting importers. A request for a fee or financial information from a party claiming to be CBP is described as a scam.
Steps in order
The refund process is sequential, and each step can stop the next one. Work through them in order.
- Confirm who was importer of record on each entry. A refund goes to the filer’s designated party, not to whoever asks.
- Check that the entries are in ACE with an accepted status and the right liquidation status.
- Make sure the ACE Portal account exists and holds refund bank details.
- Build the entry list as a CSV. Entry numbers beginning with a zero need an apostrophe to survive the spreadsheet.
- File through the importer of record or the broker. Once accepted, a declaration cannot be amended or withdrawn.
Limits you should respect
This is a summary of an agency web page, not legal advice. Eligibility depends on the court order or law that applies to your entries, and CBP says it offers no legal guidance on whether other entries need a case at the Court of International Trade. Refunds can be netted against other amounts owed to CBP. Ask your licensed customs broker or trade counsel to confirm eligibility before you plan the money.
Sources and further reading. External references are dated; where a figure is quoted, the link shows where it came from.
U.S. Customs and Border Protection: IEEPA Duty Refunds (CAPE) (Page entries updated through 2026-09-30) ↗Tariffs and Supply Chain Risk in Wear Parts: Planning for Cost Shocks ↗Landed Cost for Imported Plow Blades: Freight, Duty and Duty Drawback Basics ↗Sourcing carbide wear parts guide ↗
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