How to Use the CAPE Portal to File an IEEPA Tariff Refund Claim

After the U.S. Supreme Court ruled IEEPA tariffs unconstitutional in February 2026, CBP opened a dedicated filing pathway inside its existing Automated Commercial Environment to process the wave of refund claims that followed. That pathway is called the CAPE portal, and it is the only CBP-authorized channel for submitting an IEEPA tariff refund claim today.

Most importers know the ACE portal exists for entry summaries, duty payments, and account management. Far fewer understand how CAPE fits into that ecosystem, what it actually requires, and why the distinction matters when millions of dollars in overpaid duties are on the table.

What Is the CAPE Portal?

CAPE stands for CBP Automated Processing Environment. It is a module within the broader ACE system that CBP built specifically to handle large-volume, structured refund claims tied to tariff actions. Before CAPE existed, importers seeking duty refunds typically relied on protest filings or post-summary corrections, both of which have their own procedural requirements and limitations.

CAPE was designed to let CBP receive, validate, and process high volumes of IEEPA refund claims efficiently. It pulls entry data directly from the ACE database, which means your existing entry summaries form the foundation of every claim you file through the portal.

How CAPE Connects to ACE

Every formal entry processed by CBP generates an entry summary in ACE. That summary records the importer of record, the HTS classification, the entered value, the duties paid, and the specific tariff programs applied. CAPE reads those records when a claim is submitted, matching your refund request against the underlying entry data CBP already holds.

This integration means you do not upload raw documents to start a CAPE claim. Instead, the claim references specific entry numbers already resident in ACE. CBP then validates that the entries in question carried IEEPA tariff charges during the covered period, calculates the refundable amount, and queues the claim for processing.

The practical implication is significant. If your entry summaries contain errors in HTS classification or incorrect importer of record information, those errors travel directly into your CAPE claim. Accuracy in ACE is not just a compliance matter; it is a prerequisite for a clean refund filing.

What Information a CAPE Claim Requires

A properly prepared CAPE portal submission for an IEEPA tariff refund claim generally requires the following:

• Your importer of record number, which is either your EIN or your CBP-assigned IOR number linked to CBP Form 5106
• The entry numbers for every shipment on which you paid IEEPA tariffs during the covered period
• The HTS subheadings under which those entries were classified, along with the specific IEEPA tariff column that applied
• The total IEEPA duty paid per entry, which should reconcile to the liquidated amounts shown in ACE
• ACH banking details for refund disbursement, because CBP issues IEEPA refunds electronically via ACH rather than by check

Claims that are incomplete or contain mismatched data between the CAPE submission and the underlying ACE records will be rejected or delayed. CBP has made clear it is not in a position to manually reconcile large-volume claims that contain basic data inconsistencies.

The Deadline Pressure Every Importer Should Understand

Two refund deadlines govern IEEPA claims, and neither is flexible. Importers seeking refunds on IEEPA fentanyl tariffs applied to goods from China, Mexico, and Canada must file through CAPE by February 4, 2027. Importers seeking refunds on reciprocal IEEPA tariffs applied to goods from other countries face an April 5, 2027 deadline.

These are not soft targets. Entries not covered by a CAPE claim submitted before the applicable deadline will be permanently barred from refund. Given that CBP has processed roughly $121.75 billion in claims to date while approximately 93.5 percent of eligible importers have yet to file, the gap between what has been recovered and what remains on the table is enormous.

Refunds approved through CAPE are issued via ACH within roughly 60 to 90 days of filing and include statutory interest calculated from the date of original duty payment. That interest component can be meaningful for importers with large duty volumes paid two or three years ago.

Common CAPE Portal Filing Mistakes to Avoid

Several recurring errors cause CAPE claims to stall or fail outright. Being aware of them before you file can save significant time.

• Submitting claims under a defunct or incorrect importer of record number: If your IOR number in CBP Form 5106 was never updated after a corporate restructuring, your claim may not match the entity that actually paid the duties.
• Including entries that were liquidated under non-IEEPA tariff programs: Not every duty paid during the covered period qualifies. Only IEEPA-specific charges are refundable, so mixing in Section 301, Section 232, or antidumping duties without proper separation creates reconciliation problems.
• Filing without confirming ACH enrollment: CBP cannot issue a refund without valid banking information on file. Importers who skip ACH setup before submitting their CAPE claim face delays even after approval.
• Relying on commercial invoice amounts instead of liquidated entry values: The refundable duty amount is based on the liquidated value in ACE, not on what your invoice said. Discrepancies here cause claim rejections.

Why Most Importers Work with a Specialist for CAPE Filings

The CAPE portal is a government system built for CBP's workflow, not for casual users. Navigating the interface, pulling the correct ACE data, reconciling liquidated entries, and assembling a claim package that passes CBP's validation checks requires familiarity with customs systems that most internal finance or logistics teams do not have.

Licensed customs specialists who work in ACE and CAPE daily can identify eligible entries across large entry portfolios, catch classification or IOR mismatches before they become filing errors, and structure the submission in a format CBP processes without back-and-forth.

For most importers, the math is straightforward. A success-based fee arrangement means you pay nothing upfront. You share a portion of the refund only after CBP approves and disburses it. Given that many eligible companies imported substantial volumes of goods subject to IEEPA tariffs between 2020 and 2026, the recoverable amounts often justify professional help by a wide margin.

Check Your CAPE Portal Eligibility Before the Deadline

If your company paid IEEPA tariffs on imports from China, Mexico, Canada, or any other country subject to the unconstitutional tariff orders, you likely have eligible entries sitting in ACE right now. The question is whether you file a CAPE claim before your applicable deadline or leave that money permanently on the table.

Tarisol connects U.S. importers with the Tariff Refund Agency, a licensed specialist that builds and files IEEPA refund claims through the CAPE portal on a success-based, no-upfront-cost basis. The eligibility check costs nothing and takes minutes. Visit Tarisol today to find out what your IEEPA tariff refund claim could be worth and start the process before your deadline passes.