IEEPA TARIFF REFUNDS UPDATE: LIQUIDATED ENTRIES
Many of importers are asking when can they file their refund claims for entries that have been liquidated beyond 80 days of liquidation date.
As of June 24, 2026, CBP has published details on the subsequent phases of the CAPE process on its IEEPA Refunds page.
“At this time, CBP is evaluating functionality for the following types of entries in subsequent phases of CAPE, in accordance with appropriate statutory authority or court order.
Further communications will be issued as additional capabilities are developed.
- Entries designated on a drawback claim
- Entries covered by an open protest
- Entries not filed in ACE, and entries without a liquidation status in ACE
- Entries subject to Antidumping/Countervailing Duties (AD/CVD), for which the Department of Commerce (DOC) has issued liquidation instructions, that are pending liquidation in accordance with 19 U.S.C. § 1504(d)
- Entries for which liquidation is final.”
It is uncertain whether importers will actually receive tariff refunds on entries for which liquidation is final because the Department of Justice (DOJ) continues to argue that CBP cannot reliquidate entries that have been finalized (liquidated) or issue refunds unless there is a court order specific to the importer.
According to Sandler, Travis & Rosenberg, P.A., ongoing litigation may not be resolved before the two-year statute of limitations for filing refund claims expires, creating additional risk for importers.
Questions also remain about whether filing protests with CBP will be required or sufficient to preserve refund rights.
Given these uncertainties, importers might want to consider proactively filing cases with the U.S. Court of International Trade to protect their refund claims, particularly for entries that have already been finally liquidated and may not qualify for CAPE or protest remedies.
Importers are also encouraged to closely monitor liquidation dates and file timely protests with CBP when appropriate, even though the treatment of such protests remains unclear.
For importers who have already submitted refund claims through the CBP Automated Process (CAPE) and are awaiting payment, CBP has provided a
Guidance on how to monitor refund activity
Importers can track the status of their refunds through the ACE Portal. Users with Importer sub-account access can utilize ACE Reports to review refund progress:
ES-022 CAPE Entry Summary Report – Provides refund details for each entry included in the CAPE process.
REV-603 Trade Refund Report – Displays successfully processed refunds.
REV-613 ACH Rejected Refunds Report – Identifies refunds that could not be issued because the recipient was not enrolled in ACH Refunds.
According to CBP, valid IEEPA tariff refunds are generally expected to be issued within 60 to 90 days after a CAPE Declaration is accepted, provided no compliance issues require additional review. Importers should note that refunds may not be issued in a single payment. While CBP will attempt to consolidate refunds whenever possible, multiple refund transactions may occur depending on the characteristics of the entries included in the declaration.
For entries subject to Antidumping Duty (ADD) and Countervailing Duty (CVD) orders, refund processing may take longer. Even if a refund claim has been submitted through CAPE, CBP cannot process the refund until it receives final liquidation instructions from the U.S. Department of Commerce. As a result, importers with ADD/CVD entries should expect an extended processing timeline compared to non-ADD/CVD refund claims.
Flegenheimer International Team
Additional Resources:
Sandler, Travis & Rosenberg, P.A Newsletter on IEEPA Litigation Process
To Keep Track of your Refunds:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-415c8e9?wgt_ref=USDHSCBP_WIDGET_2
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