The CAPE Declaration —
Your Only Authorized Path
to an IEEPA Tariff Refund
CAPE.claims — Powered by TariffGuru.com
On April 20, 2026, U.S. Customs and Border Protection launched the Consolidated Administration and Processing of Entries system — the only electronic pathway authorized by CBP to submit IEEPA tariff refund claims. Filing a Post Summary Correction is explicitly prohibited. CAPE is the only way.
Three Steps to Your Refund
The CAPE Declaration is the only authorized pathway. Here is exactly how the CBP process works from portal access to ACH payment.
Access the ACE Secure Data Portal
The CAPE tab is available in Importer, Organizational Broker, and Filer sub-accounts. You must have an active ACE account with an Importer sub-account. Apply at ace.cbp.dhs.gov — allow up to 30 days for processing.
Prepare Your CAPE Declaration CSV
Download the CAPE Upload Template from the Upload button in the CAPE tab. Enter your 11-digit entry numbers in the first column. Save as CSV (Comma delimited). The file cannot exceed 1MB and is limited to 9,999 entry lines per declaration.
Submit and Track Your Claim
In the CAPE Upload dialog, check the Acknowledge box confirming you are legally authorized to file. Upload your CSV. Your submission enters two validation stages — file-level and entry-level. Once accepted a Claim Number is assigned. Refunds are issued via ACH within 60-90 days.
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 most 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 →Ask Any Question About Your CAPE Filing
Get instant answers on CAPE Declaration requirements, ACE portal setup, entry formatting rules, exclusion categories, and ACH enrollment — powered by TariffGuru.com's AI Recovery Agent.
Ask a Question 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 →One Error Rejects Your Entire Declaration
CBP's CAPE system runs two validation series on every submission. The first checks the file itself — format, structure, and submitter authorization. If the file fails, the entire declaration is rejected. The second checks each entry number individually — existence in ACE, IEEPA HTS codes present, no duplicates. Entry-level failures remove those entries but the declaration continues.
Common rejection reasons include entry numbers that are not exactly 11 alphanumeric characters, entries not associated with your IOR number, entries that have been liquidated more than 80 days before your filing date, and entries flagged for reconciliation or on a drawback claim.
What is a CAPE Declaration?
Who can file a CAPE Declaration?
What entries are excluded from Phase 1?
How are refunds paid?
What happens after my declaration is accepted?
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
Ask Any Question About Your CAPE Filing — Free
TariffGuru.com's AI Recovery Agent is trained on CBP CAPE documentation, ACE portal protocols, Federal Register interest rate tables, and CIT court orders. Get instant answers on entry formatting, exclusion categories, ACH enrollment, validation errors, and more — in plain English.
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Court-Sourced
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