Your IEEPA Tariff Refund Is Waiting. Here Is How to Claim It.
U.S. Customs and Border Protection opened the CAPE refund portal on April 20, 2026. Every eligible importer must file a CAPE Declaration to receive their refund — the government will not send it automatically. Free tools, step-by-step guidance, and expert resources are available right now at TariffGuru.com.
One Error. Your Entire Declaration Rejected.
CBP's CAPE system runs two validation stages on every submission. Stage one checks the entire file — if it fails, the entire declaration is rejected and you must correct and resubmit from scratch. Stage two checks each entry individually — failed entries are removed but the declaration continues.
The most common causes of full declaration rejection: the CSV is not properly formatted, the filer is not the IOR or authorized broker for the listed entries, or entry numbers are not exactly 11 alphanumeric characters. The most common causes of entry-level rejection: entries liquidated more than 80 days ago, entries without IEEPA HTS Chapter 99 codes, and duplicate entry numbers from a prior declaration.
What is a CAPE Declaration?
What does "unliquidated" mean?
What is statutory interest and how is it calculated?
Can my customs broker file for me?
What if my entries are subject to AD/CVD?
Three Steps to Your Refund
From ACE account setup to ACH payment — here is exactly what is required at each stage.
Confirm Your ACE Account and Banking
You need an active ACE Secure Data Portal account with an Importer sub-account. You also need a U.S. bank account registered specifically for ACH refunds in ACE — separate from any account used to pay duties to CBP. Without both in place CBP cannot process or issue your refund. Apply at ace.cbp.dhs.gov — allow up to 30 days.
Identify and Format Your Eligible Entries
Pull your 7501 Entry Summaries and identify entries with IEEPA HTS Chapter 99 codes that are either unliquidated or liquidated within the past 80 days. Format entry numbers as exact 11 alphanumeric characters — no dashes, no spaces. Entries with AD/CVD suspensions, reconciliation flags, or drawback claims are excluded from Phase 1.
Submit Your CAPE Declaration
Upload your formatted CSV file through the CAPE tab in ACE. Check the Acknowledge box confirming you are legally authorized to file. Files cannot exceed 1MB and are limited to 9,999 entries per declaration. Multiple declarations may be submitted. Once accepted, refunds are disbursed via ACH within 60-90 days plus statutory interest.
Everything You Need — For Free
Before you spend a dollar, use our free tools to understand your eligibility, estimate your refund, and get answers to your questions.
Five Things Every Importer Must Know
The five technical pillars of IEEPA refund eligibility — covered in plain English. Liquidation status, ACH enrollment, entry formatting, interest calculation, and the Phase 1 exclusions that catch many filers off guard.
Read the Quick Guide
2. ACH Enrollment — You must have a U.S. bank account registered in the ACE Secure Data Portal. This account must be separate from any ACH account used to pay duties to CBP.
3. Entry Formatting — All entry numbers must be exact 11 alphanumeric characters. One bad character rejects the line.
4. Interest Calculation — Statutory interest accrues from the original entry payment date at 7% annually (non-corp) or 6% (corp), compounded quarterly per 19 U.S.C. 1505.
5. Phase 1 Exclusions — Reconciliation entries, drawback entries, AD/CVD entries, open protest entries, and entries not filed in ACE are excluded from Phase 1.
Read the Full Filing Guide →
CAPE Pre-Filing Eligibility Screener
Answer 6 questions and get an instant technical readiness assessment. Know your Phase 1 eligibility status, what steps to take next, and whether you need the toolkit or concierge service — before you file a single form.
Check My Eligibility →The Tariff Guru — Your Free AI Recovery Agent
Ask any question about CAPE filing requirements, eligibility rules, interest calculations, and common filing errors. Trained on CBP source documents, Federal Register interest rate tables, and CIT court orders. No account required.
Get Free Guidance at TariffGuru.com →Federal Statutory Interest Calculator
Calculated per 19 U.S.C. 1505 and 26 U.S.C. 6621 using IRS quarterly overpayment rates as published in Federal Register Vol. 90 No. 186. Not a simple interest estimate — a statutory refund calculation.
Use the Full Calculator Below →Federal Statutory Interest Calculator — IEEPA Tariff Refund Overpayment Rates
Statutory interest on IEEPA tariff refunds accrues from the date the original duties were paid through the date CBP issues your refund. This is not optional — it is a legal entitlement under federal statute.
The applicable rates, confirmed across multiple Federal Register publications, are 7% annually for non-corporate importers and 6% annually for corporate importers, compounded quarterly.
For entries paid in April 2025, this means more than a full year of interest accrues on top of your principal refund amount before CBP issues payment.
Source: 19 U.S.C. 1505 · 26 U.S.C. 6621 · Federal Register Vol. 90 No. 186 (September 29, 2025) · Federal Register Document 2026-01175 (January 22, 2026) · Revenue Ruling 2025-22
Estimate based on statutory rates per 19 U.S.C. 1505 and 26 U.S.C. 6621, compounded quarterly. Actual amounts depend on entry-level CBP data and the refund process established by the Court of International Trade.
File It Right the First Time
From the $97 self-filing toolkit to full institutional data formatting — TariffGuru.com provides the technical infrastructure for every type of importer.
Federal Recovery Toolkit
- Master CAPE CSV template (CBP-compliant, pre-formatted)
- ACE portal data extraction guide
- CBP error dictionary — every rejection code explained
- HTS reference library for IEEPA-subject goods
- USITC duty handbook and HTS classification guide
- Supreme Court ruling analysis (Learning Resources v. Trump)
- Federal Register interest rate documentation
- 12-point pre-submission filing readiness checklist
- Phase 1 exclusion reference guide
Institutional Data Services
- Professional CAPE CSV data formatting at $1 per line
- $1,500 minimum — covers up to 1,500 entry lines
- $4,500 Institutional Data Audit — pre-submission error scan
- PDF Risk Report identifying rejection risks before filing
- Section 301 / IEEPA duty stacking analysis
- AD/CVD suspension review and Phase 2 preparation
- Full concierge with licensed customs practitioners available
Free IEEPA Refund Guidance — Ask Anything
TariffGuru's free AI Recovery Agent answers any question about CAPE filing requirements, eligibility rules, interest calculations, and common filing errors. Trained on CBP source documents. No account required.
Get Free Guidance at TariffGuru.com →Built for Sensitive Federal Data
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Filing intelligence derived directly from CIT court records and CBP agency filings. Dates, entry counts, and process details are all court-verified.
Stay Ahead of the Process
Court-sourced CAPE system analysis published since March 2026 — before most media outlets covered this story.
Why the May 11 Refund Date Is Court-Sourced — Not Estimated
Most media outlets reported "60-90 days" without citing the source. The actual date comes from a CBP declaration filed with the CIT in Euro-Notions Florida, Inc. v. United States.
May 2026 Phase 2The $2+ Billion in Frozen Tariff Refunds Nobody Is Explaining
Entries subject to AD/CVD suspension are explicitly excluded from Phase 1. Here is why, what statute governs it, and what importers should be doing now to prepare for Phase 2.
May 2026 TechnicalThe PSC Filing Prohibition Most Competitors Are Ignoring
CBP's Trade User Information Notice explicitly prohibits Post Summary Corrections for IEEPA refunds. Here is the exact language and why it matters for importers evaluating their options.
April 2026