Offit Kurman Blogs

This is an update to our previously published article, "Developments in IEEPA Refund Litigation" posted April 15, 2026.

U.S. Customs and Border Protection (“CBP”) has taken a significant step forward in implementing a formal refund process for duties imposed under the International Emergency Economic Powers Act (“IEEPA”). With the launch of Phase 1 of the Consolidated Administration and Processing of Entries (“CAPE”) portal within ACE, importers now have an operational mechanism to begin submitting refund claims.

While this development signals meaningful progress, eligibility is currently limited, and importers must continue to take proactive steps to preserve their rights.

CBP Update: CAPE portal Now Open (Phase 1)

At present, CAPE filings are limited to:

• Unliquidated entries
• Entries within 80 days of liquidation

Entries outside of this scope will be rejected under current validation rules, and CBP has not yet provided guidance on when additional categories of entries will become eligible under future phases.

The CAPE system allows for:

• Submission of multiple entry numbers in a single claim
• Automated validation of entry eligibility
• Batch processing of refund claims (currently up to 10,000 entries per form)

Based on initial use, the system is generally intuitive and efficient when claims are properly vetted. While some minor system delays have been observed, likely due to high user volume, the submission process itself has proven to be relatively seamless.

CIT Update: Continued Importance of Protest Rights

As discussed in our prior update, the Court of International Trade (“CIT”) has emphasized the continued importance of administrative remedies.

Specifically:

• CBP has been directed to address:
  • Unliquidated entries; and
  • Entries not yet final
• The CIT has highlighted that importers “should be aware” of protest rights under 19 U.S.C. § 1514

This remains a critical point. While CAPE provides a new refund pathway, it does not eliminate the need to file protests where applicable.

Entries outside the CAPE eligibility window, particularly those more than 80 days post-liquidation, must still be addressed through traditional protest procedures. However, it was made clear that any entry that currently has a pending protest is NOT available to submit a declaration through CAPE, which seems to create hesitation with filing protective protests. Either way, importers and their representatives need to be assessing the risk and planning of action. Inaction could prove costly.