CBP Expands CAPE Refund Process for Certain IEEPA Duty Refunds Starting June 29

CBP has announced an important update for importers and customs brokers dealing with IEEPA duty refunds through the CAPE process in ACE.

Beginning June 29, 2026, CBP will allow certain entries that were flagged for reconciliation to be submitted through CAPE, even if the reconciliation entry has not yet been filed.

This update is important because it may allow eligible importers to request IEEPA duty refunds before completing the reconciliation process.

What Is Changing?

Previously, CBP launched the first phase of CAPE to help process refunds of IEEPA duties. The June 29 update expands that process to include certain entries that are flagged for reconciliation.

The update applies to the following entry types:

• Type 01
• Type 02
• Type 06

To qualify, the entry must be either:

• Still unliquidated, or
• Within 80 days after liquidation

Most importantly, the reconciliation entry, which is entry type 09, must not already be on file.

Why This Matters

Many import entries are flagged for reconciliation because final information may need to be reported later. This can include things like value adjustments, classification changes, or other post-entry updates.

Under this new CAPE update, CBP will allow the IEEPA duty refund process to move forward separately from the reconciliation filing, as long as the reconciliation has not already been submitted.

In simple terms, this means importers and brokers may be able to handle the IEEPA refund first, and then file the reconciliation afterward.

Recommended Filing Order

For eligible entries, the best sequence is:

1. Review the entry to confirm it is eligible for an IEEPA refund.
2. Submit the CAPE declaration before filing reconciliation.
3. After the CAPE declaration is accepted, file the reconciliation entry.

Once the reconciliation entry is filed, CBP will treat the related CAPE declarations as already filed and accepted.

However, once reconciliation has been filed, the underlying entries will not be eligible under this phase of the CAPE process.

What Is Not Included Yet?

This update does not apply to entries where the reconciliation entry has already been filed.

If an entry was flagged for reconciliation and the type 09 reconciliation is already on file, it will need to wait for a future CAPE update.

CBP has indicated that entries with reconciliation already filed may be addressed in a later phase.

Important Reminder for Importers

Importers and customs brokers should review any entries that may be eligible for IEEPA duty refunds before filing reconciliation.

If the reconciliation deadline is approaching, the reconciliation filing should still be prioritized to avoid missing the deadline.

The key takeaway is simple:

If you have entries flagged for reconciliation and you may be eligible for an IEEPA refund, review them before filing the reconciliation entry.

Filing reconciliation first may prevent those entries from being included in this phase of the CAPE refund process.

Final Takeaway

CBP’s June 29 update gives importers and customs brokers another opportunity to process certain IEEPA duty refunds through CAPE.

For eligible entries, the timing matters. The CAPE declaration should be filed before the reconciliation entry. Once reconciliation is already on file, those entries are not part of this phase.

Importers should work closely with their customs broker to review eligible entries and determine the best filing approach.

If you or anyone needs help with their potential IEEPA refunds, feel free to reach out to our trained and knowledgeable team of freight experts at ARI Shipping for guidance. We are always here to assist you.