Importers Responsible for Identifying and Claiming IEEPA Refunds

On March 12, U.S. Customs & Border Protection (CBP) filed its status report to the Court of International Trade (CIT) regarding refunds of IEEPA tariffs. In this report, CBP announced they are developing a new capability within ACE to facilitate the IEEPA refund process called CAPE (Consolidated Administration and Processing of Entries).

What is CAPE?

CBP is proposing that importers will have to apply for a refund of IEEPA duties through CAPE. This implies CBP will not proactively issue IEEPA refunds.

The CAPE Claim Portal will be web-based and serve as the entry point for importers and brokers to submit IEEPA refund requests ("Cape Declaration") to CBP.

CBP has not provided a target date for CAPE's completion and launch. CAPE will contain four components, which are in various stages of completion:

• Claim Portal Component (70% complete according to CBP)

  • New tab in the ACE portal available to brokers and importers

  • Importers and Brokers will be able to submit IEEPA refund request (CAPE Declaration) to CBP as a CSV file containing a list of entry summaries for which they are requesting refunds

    • Filers will NOT use ABI to file in CAPE portal

    • ACE will conduct two validations:

      • File validation – verifies whether refund request contains all required information, whether the information is properly formatted, the submitter is the IOR or authorized broker, and whether CSV file is not corrupted).

        • ACE will reject if the submission fails any part of the file validation.

      • Entry validation (after successful file validation)

        • Confirms that entry number on CSV file exists in ACE.

        • That at least one IEEPA 99 number was declared on the entry.

        • If the entry summary fails the validation, ACE will remove that entry from CAPE declaration BUT will process remaining entries.

        • After validation, ACE will allow the filer to review the results and identify any rejected entries.

        • Filer might be able to correct entry specific errors on a separate CAPE Declaration upload.

      • Mass Processing Component (40% complete)

        • Cape Mass Processing will automatically remove any applicable IEEPA HTS numbers from entry summaries submitted and validated by CLAIM.

        • Will run ACE duty calculation validations (normal ACE entry summary process in existence today, which automatically reviews all declared HTS numbers to confirm the correct duties owed are listed on the entry summary).

        • Mass processing will calculate duties as if IEEPA were not declared.

        • After that, the system will accept CAPE Declaration.

      • Review and Liquidation/Reliquidation Component (80% complete)

        • This component will initiate the review and liquidation / reliquidation process for entries identified in the accepted CAPE declaration.

        • It will set entries to liquidate / reliquidate on a specific number of days from the acceptance date, allowing CBP to conduct a manual review as needed.

        • The review and Liquidation / Reliquidation component will update the underlying entry summaries to reflect the new total duties paid and will automatically calculate interest.

        • It will process liquidation / reliquidation of entries on a CAPE Declaration Monday through Thursday each week.

      • Refund Component (60% complete)

        • ACE will direct entries to a refund process once the entry summaries in the accepted CAPE Declaration reach the schedule liquidation / reliquidation date.

        • The CAPE Refund component will consolidate refunds by liquidation / reliquidation date and IOR or a party IOR has designated to receive refunds on its behalf on a CBP Form 4811 (4811 designee party).

        • Refunds will be sent electronically to the designated bank account.

What will CAPE not cover?

CBP expects a phased development for CAPE. In the first phase, CAPE will have the ability to process a majority of formal and informal entries with IEEPA duties, other than:

• Unliquidated entries subject to AD/CVD.

• Entries for which liquidation status in ACE is “suspended”, “extended”, or “under review”.

• Other types of entries such as warehouse withdrawals and entries designated on a drawback claims.

What should importers do?

• Set up an ACE account immediately if you don’t already have one

  • ACE access is critical to receive these refunds. It is also important for entry audits and for receiving CBP communications.

• Ensure you can receive electronic refunds via ACH

  • This must be set up as soon as possible within the ACE portal.

• Continue to track your IEEPA duties

  • Understand how much you have paid in duties, so you can compare this to the refund once CBP issues one.

• File Protests on entries containing IEEPA duties, which are within 90-180 days after the liquidation. After an entry is liquidated, CBP has the statutory authority to reliquidate the entry only within 90 days of the original liquidation, therefore entries beyond the 90 days are at risk.

Deringer will continue to monitor CIT's actions and other developments. In view of these events, we urge you to sign up for electronic refunds as soon as possible and consult with a Customs Attorney.

Refund programming is coming, but full processing may take months

On March 6, U.S. Customs and Border Protection (CBP) informed the Court of International Trade (CIT) that it is not yet prepared to process the court‑ordered refunds of IEEPA‑related tariffs. CBP stated it expects to have the necessary ACE programming in place within approximately 45 days.

In its filing, CBP confirmed that all unliquidated entries subject to IEEPA duties must be liquidated without those duties, and any liquidated but non‑final entries must be reliquidated accordingly. The filing, signed by Brandon Lord, Executive Director of the CBP Office of Trade, notes that CBP is developing new ACE functionality to consolidate refunds and interest by importer, avoiding the need to issue more than 53 million separate entry‑level refunds.

Under CBP’s proposed process, importers would submit a declaration in ACE listing entries with IEEPA duties, after which ACE would validate entries, recalculate duties and interest, liquidate or reliquidate automatically, and aggregate refund amounts before Treasury issues payments. Because this process depends heavily on ACE, importers with active ACE accounts, and particularly ACE Refunds accounts, will be better positioned to receive refunds quickly if CBP adopts this approach.

CBP indicated that completing refunds for all affected importers could take months once the system is operational.

On March 4, the CIT ordered CBP to liquidate all unliquidated entries without IEEPA duties and to reliquidate any liquidated but not‑yet‑final entries.

Deringer Customers: Get Started with Electronic Refunds Here

To let us know how we may best assist you, please complete our client form for IEEPA protests and electronic refunds.

Go to the Form

Refund framework may move forward despite anticipated government challenge.

The U.S. Court of International Trade (CIT) issued an order on March 4, directing Customs and Border Protection (CBP) to liquidate all unliquidated entries without IEEPA‑based duties and to reliquidate any entries already liquidated but not yet final (within 90 days of initial liquidation). An appeal is anticipated, given concerns over the order’s procedural deficiencies and its broad, universal application.

CIT Judge Richard K. Eaton, who will oversee all related cases, scheduled a non‑public conference for Friday, March 6 to address next steps, including the structure of a potential refund process. Judge Eaton emphasized that refunds should be administered through CBP’s standard procedures and that importers should not be required to file additional lawsuits to obtain them. We expect to learn more in the upcoming days, but as of today, no refunds are being processed by CBP.

This order follows the March 2 U.S. Court of Appeals for the Federal Circuit (CAFC) action granting plaintiffs’ request, including Vintners Overseas Shipping Selections (V.O.S.), to immediately return the matter to the CIT for proceedings on final relief, which is expected to include refunds of IEEPA‑related tariffs.

The Department of Justice argued that importers should still be required to file suit to recover refunds for previously liquidated entries. However, it is unclear whether this position applies to liquidation or final liquidation. DOJ also moved to suspend the CIT order, which Judge Eaton denied.

This development comes in the wake of the Feb. 20 Supreme Court ruling invalidating the Administration’s use of IEEPA tariffs. The situation remains fluid, and additional challenges to the scope and validity of yesterday’s order are likely.
 
Deringer will continue to monitor CIT's actions and other developments.
 
In view of these events, we urge you to sign up for electronic refunds as soon as possible, and consult with a Customs Attorney.

Deringer Customers: Get Started with Electronic Refunds Here

To let us know how we may best assist you, please complete our client form for IEEPA protests and electronic refunds.

Go to the Form

On March 2, the U.S. Court of Appeals for the Federal Circuit (CAFC) granted the motion for immediate issuance of the mandates in the IEEPA tariff cases. This sends the matters back to the Court of International Trade (CIT) to determine how refunds will be handled. The court issued the mandates despite the U.S. government’s objections.

The Government had urged the CAFC to follow the standard timeline or to delay remand by 90 days to allow Congress time to consider potential legislative approaches to refunds. The CAFC declined both requests.

Government’s Position Remains Restrictive

As reflected in its February 27 filing, the Department of Justice continues to oppose a broad or rapid refund process. The DOJ argued that:

• There is no urgency, since Venable Overseas Services (V.O.S.) would receive refunds plus interest if ultimately entitled.

• V.O.S. cannot obtain relief for non‑party importers, signaling continued opposition to universal refunds.

• A 90‑day delay would give “the political branches” time to consider options.

The DOJ also referenced suggestions that refunds could be prospective only, indicating the Government may push for limited remedies as proceedings continue at the CIT.

Recommended Next Steps

• Continue monitoring liquidation activity and file protests as necessary.

• Given the Government’s posture and the possibility of extended litigation, importers may wish to consider filing an individual case under 28 U.S.C. § 1581(i) to preserve rights within the two year window from the first IEEPA duty payment.

A.N. Deringer Inc. will continue to closely follow these developments and provide further updates. For additional assistance or guidance, please contact your Deringer representative.

On February 20, 2026, the Supreme Court ruled that IEEPA does not confer any tariff-setting authority and effectively struck down all IEEPA duties.

The White House has issued an Executive Order that officially ends all IEEPA duties.

Subsequently, CBP issued CSMS # 67834313 - Ending Collection of International Emergency Economic Powers Act Duties declaring IEEPA no longer in effect as of February 24, 2026 at 12:00 am.

What does this mean to your company? Will you receive refunds of IEEPA duties?

The Court of International Trade (CIT) is tasked with deciding on the process to issue the IEEPA duty refunds. This will likely take several months.

Until then, we will not know what the process of obtaining refunds will be, nor what will be required from importers to secure their refunds.

Many trade attorneys urge importers to prepare for all eventualities and take every possible action to protect their potential refunds including filing protective protests on entries that are nearing the protest deadline.

It is unclear whether protests will be effective in protecting potential IEEPA refunds, but filing a protest may protect your refunds, if the CIT decides not to issue refunds on liquidated entries.

Once an entry finally liquidates (i.e,. generally 180 days beyond initial liquidation and is beyond the protest deadline, or approximately 480 days from date of entry), the only avenue for protecting your liquidated entry will be to file a lawsuit in the CIT under 28 U.S.C. 1581(i) jurisdiction.

If your company decides to proceed with a protective protest, Deringer can assist you with this service, for a fee. Please contact consulting@anderinger.com for further assistance. 

We recommend checking with a trade attorney to determine your company's best course of action to protect potential refunds.

Please note that Post Summary Correction (PSC) filings currently cannot be submitted for unliquidated entries that remove IEEPA tariffs.

Going Forward

We continue to advise importers to monitor transactions and liquidation status where IEEPA duties have been paid, as well as the amount of IEEPA duties paid.

If you don’t have an ACE account, we recommend that you establish an ACE account immediately.

• You need an ACE account to pull ACE reports to identify entries with IEEPA duties and monitor the liquidation status of these entries.

As of February 6th, 2026, CBP now issues any and all types of refunds electronically via ACH.

• We strongly recommend that importers sign up for the electronic ACH refund option, in preparation for potential IEEPA refunds. Consult Deringer’s website for detailed information on how to set up your ACH refund: Electronic Refunds Effective February 6, 2026.Please note that CBP will reject any refunds if the importer or the importer’s designated Customs Broker is not able to accept electronic refunds through ACH.

[Webinar] Friday, February 27, 2026, at 1pm EST

2026 Tariff Turbulence: What Importers Need to Know Following the End of IEEPA

Many uncertainties remain following the Supreme Court’s February 2026 ruling that brought the IEEPA tariffs to an immediate end, followed by the introduction of new Section 122 tariffs.

Join us for a critical, real‑time briefing where Michael Roll, partner at Roll & Harris LLP and a leading international trade attorney, will break down what we know now, what’s still uncertain, and how importers can prepare for this rapid regulatory transition. 

 This event has passed. Watch the recording here 

On February 20, 2026, the Supreme Court ruled that the International Economic Emergency Powers Act (IEEPA) tariffs are unlawful. On the same day, U.S. President Trump issued an Executive Order (EO) with a new, broad 10% tariff imposed for 150 days under Section 122 of the Trade Act of 1974. However, on February 21, the President quickly posted on social media that he will increase the tariff to 15% effective immediately. At this time, we have no official information about the 15% proposal, but the details of the existing 10% EO are provided below.

The original EO (dated February 20th) included an ‘in transit’ provision, exempting goods on vessels at the port of loading and final in-transit mode prior to entry before 12:01 a.m. on February 24, and entered before 12:01 a.m. February 28.

The EO also included Annexes and tariff schedule numbers and exemptions, Key exemptions include:

• USMCA-compliant goods (all products originating in Canada and Mexico that qualify for duty-free treatment) and

• products subject to Section 232 tariffs (steel, aluminum, and related derivatives.)

There remains many uncertainties in this rapidly changing regulatory environment.

Deringer continues to monitor the situation very closely, and will continue to communicate formal guidance issued by the Court of International Trade (CIT), U.S. Customs and Border Protection (CBP), and the U.S. Treasury Department in the coming days.

The Supreme Court of the United States (SCOTUS) ruled today in a 6-3 decision that use of the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs, reaffirming that tariff and tax authority belongs to Congress.

The IEEPA ruling invalidates the following duties:

• Reciprocal tariffs applied broadly by country; and

• Duties tied to fentanyl/emergency declarations (imposed on Canada, Mexico, and China.)

It is very important for importers to note that this ruling does not apply to the following tariffs, that are still in effect:

• Section 232 tariffs on steel, aluminum, and copper, and

• Section 301 China tariffs and other non-IEEPA duties.

The decision still poses many unknowns, including:

• The official date of implementation, when duties under IEEPA will cease to be collected;

• If, how, and when refunds will be issued. This is a key question that will be determined by the Court of International Trade (CIT); and

• Whether or not the ruling impacts other trade agreements.

In addition to the CIT, U.S. Customs and Border Protection (CBP) and the U.S. Treasury Department will issue guidance in the coming weeks. It is anticipated that the Trump Administration will be reviewing other legal mechanisms to impose tariffs.

A.N. Deringer, Inc. will be continuously monitoring White House, CIT, CBP, and Treasury for new developments and guidance, as well as consulting our legal partners to keep our customers and stakeholders apprised as soon as new information becomes available.