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IEEPA tariff refunds: CBP launches the CAPE refund process

Following the US Supreme Court's February 2026 ruling that IEEPA does not authorise broad tariffs, US Customs and Border Protection launched CAPE functionality on 20 April 2026 so importers can submit streamlined refund claims for unliquidated entries and entries liquidated within 80 days, with electronic refunds expected within 60 to 90 days, according to the Trade Compliance Resource Hub tracker.

The Shapiro tracker reports phase one processed nearly 8.5 million entries with about $94.4 billion approved for refund, and phase two (reconciliation entries) launched on 29 June 2026. Phase three covers fully liquidated entries and parties litigating at the Court of International Trade.

Source: Trade Compliance Resource Hub - Trump 2.0 tariff tracker