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In our prior article, Unlocking IEEPA Tariff Refunds: CBP’s CAPE System Is Here, we explained how U.S. Customs and Border Protection (CBP) built the Consolidated Administration and Processing of Entries (CAPE) system to return duties collected under the International Emergency Economic Powers Act (IEEPA) after those tariffs were invalidated. The refund process has since moved quickly, but a large share of eligible importers still have not claimed their money.
If your company imported goods and paid these tariffs, there may be a refund waiting for you, and for some entries, the window to protect that right is closing.
Most Affected Importers Still Haven’t Filed
Roughly 330,000 importers paid or deposited an estimated $166 billion in IEEPA duties across more than 53 million entries. As of early August 2026, CBP had accepted roughly $129 billion, about 78% of the total collected, in refund claims into the CAPE system, and had sent around $100 billion, or roughly 60% of the total, to the U.S. Treasury for disbursement. Even so, many affected importers, particularly smaller businesses, still have not submitted claims, and substantial recoveries remain unclaimed.
A Simple Three-Question Screen
You can gauge whether your business may have a claim by answering three questions:
- Did you import tangible goods into the U.S. between Feb. 4, 2025, and Feb. 24, 2026?
- Did you pay the new tariffs imposed under the current Administration during that period?
- Have you already filed for your tariff refunds?
If your answers are (1) Yes, (2) Yes, and (3) No, there is a strong chance you are leaving recoverable funds on the table, and we would welcome the opportunity to help you evaluate and pursue them.
What’s Changed Since Our Last Update
CBP has continued to expand CAPE in phases, and the courts have remained active. A few developments are especially important for importers deciding whether and how quickly to act:
- Phase 2 is live. On June 29, 2026, CBP deployed CAPE Phase 2, extending the process to certain entries flagged for reconciliation. Phases 1 and 2 together cover the majority of affected entries.
- Phase 3 targets older, “finally liquidated” entries, but with a major caveat. CBP has built Phase 3 functionality (targeted for late July 2026) to address finally liquidated entries, generally those liquidated more than 80 days before filing. The government’s position, however, is that it will refund these older entries only for importers who have filed suit at the U.S. Court of International Trade (CIT).
- The court is ordering refunds: case by case. In orders issued July 15 and July 17, 2026, CIT Senior Judge Richard K. Eaton directed CBP to reliquidate and refund IEEPA duties on plaintiffs’ finally liquidated entries, and indicated the same relief will be entered across the roughly 3,700 IEEPA cases before the court. Critically, that relief runs to importers who have filed suit.
- An appeal is pending. The government has appealed the CIT’s universal-refund order to the U.S. Court of Appeals for the Federal Circuit, challenging the court’s authority to order refunds for importers who did not file their own cases. Until that appeal is resolved, the path to refunds on finally liquidated entries remains uncertain for non-litigants.
- Class certification is pending. A motion to certify a nationwide class of affected importers is before the CIT, with oral argument heard in early August 2026. If granted, class treatment could open CAPE to importers regardless of when their entries were liquidated, potentially creating a refund path for those who have not filed individual suits. A ruling was pending as of this writing, and the outcome could meaningfully change the picture for importers currently on the sidelines.
- A statutory clock is running. The CIT’s jurisdiction to hear these cases carries a two-year time limit. Because the earliest IEEPA entries date to early 2025, the first filing deadlines are expected to begin expiring in early 2027. Importers who take a “wait and see” approach risk losing the right to recover on their oldest entries entirely.
Why The Distinction Matters
For recent entries (unliquidated entries and those liquidated within roughly the last 80 days) CAPE offers a relatively straightforward, self-service refund path through the ACE Portal, and GBQ can help you prepare and submit those claims.
For older, finally liquidated entries, the picture is different. Under the government’s current position, an importer that has not filed suit at the CIT may be unable to recover those duties at all if the appeal succeeds. Importers with meaningful exposure in this category should evaluate, with qualified customs and trade counsel, whether filing a protective action at the CIT is warranted before the two-year window closes. GBQ can work alongside your counsel to quantify exposure and assemble the underlying entry data.
What Importers Should Do Now
- Run the three-question screen and confirm whether you paid IEEPA duties during the relevant period.
- Pull your entry data and identify which entries are unliquidated, recently liquidated, or finally liquidated. The liquidation status determines your available path.
- Confirm ACE Portal access and ACH refund enrollment so you can actually receive refunds once claims are accepted.
- Prepare and submit CAPE Declarations for eligible recent entries without delay.
- Assess your finally liquidated exposure and, where appropriate, coordinate with trade counsel on whether to file at the CIT before deadlines begin to run.
GBQ will continue to monitor CBP updates, future CAPE phases, and the pending Federal Circuit appeal. Please reach out if your company needs assistance working through your data, evaluating eligibility, and preparing refund submissions.
This article is provided for general informational purposes and does not constitute legal, tax, or customs advice. Refund eligibility and amounts are determined by CBP and depend on entry-specific facts. Filing a lawsuit at the Court of International Trade is a legal matter that should be undertaken with qualified counsel.
