International Emergency Economic Powers Act (IEEPA) Duty Refunds

U.S. Customs and Border Protection (CBP) is developing the Consolidated Administration and Processing of Entries (CAPE) functionality within the Automated Commercial Environment (ACE) to streamline the submission and processing of valid refund requests for duties imposed under the International Emergency Economic Powers Act (IEEPA), as authorized by court order or applicable law. CAPE is designed to consolidate refunds of IEEPA duties including interest rather than processing refunds on an entry-by-entry basis. CBP plans to implement CAPE through a phased development approach, adding more functionality in subsequent phases for more complicated scenarios.

The CAPE process is being deployed in phases, and CBP will launch the first phase of CAPE on April 20, 2026. Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation.

Requesting refunds of IEEPA duties requires only the following summarized actions:

  • Importers of Record and authorized Customs brokers have an established ACE Secure Data Portal account (ACE Portal account)

  • Recipients use the ACE Portal account to provide CBP with bank account information

  • Importers of Record and authorized Customs brokers submit CAPE Declarations in the ACE Portal (See below for details)

Visit Applying for an ACE Portal Importer Account and Enrolling in ACH Refunds.

Importers of Record (IORs) and Customs brokers will be able to file a CAPE Declaration, using a Comma-Separated Values (.CSV) file, through their web-based ACE Secure Data Portal (ACE Portal) account. Filers will not use the Automated Broker Interface (ABI) to file a CAPE Declaration. Read More→