Important: IEEPA Tariffs Refunds Updates w/ CBP ACE Resources
On April 10, 2026, CBP announced the introduction of Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds which will be deployed on April 20, 2026.
CSMS # 68315804 – Introduction – Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026 Deployment
On April 20, 2026, U.S. Customs and Border Protection (CBP) will launch the first phase of the Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment Secure Data Portal (ACE Portal). CAPE will simplify International Emergency Economic Powers Act (IEEPA) duty refund requests made pursuant to court order and in accordance with appropriate statutory authority by providing an electronic pathway to submit valid IEEPA duty refund claims.
CAPE is designed to consolidate refunds of IEEPA duties including interest rather than processing refunds on an entry-by-entry basis. CBP plans to implement CAPE through a phased development approach, adding more functionality in subsequent phases for more complicated scenarios. CAPE Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation.
Requesting refunds of IEEPA duties requires only the following summarized actions:
- Importers of Record (IORs) and authorized Customs brokers have an established ACE Secure Data Portal account (ACE Portal account)
- Refund recipients use the ACE Portal account to provide CBP with bank account information for refunds
- IORs and authorized Customs brokers submit CAPE Declarations in the ACE Portal
The CAPE process starts with the filing of the CAPE Declaration in the ACE Portal by the IOR or the authorized broker who filed entries on behalf of the IOR. Once accepted, CBP will remove the IEEPA Harmonized Tariff Schedule number and recalculate the duties due without IEEPA, updating the entry to a new version. CBP will review the updated version of the entry and liquidate or reliquidate. Refunds will be consolidated by IOR or the party designated via CBP Form 4811 and liquidation date.
IORs and brokers who will be filing CAPE Declarations are encouraged to prepare for CAPE filing by ensuring that they have an ACE Portal account and that their bank account information for refunds has been added to their account. For additional information about ACE Portal access and ACH refunds visit the resources below:
- One Page Overview: ACH Refund Enrollment
- Frequently Asked Questions: ACE Portal and ACH Refunds FAQs
- Training Video: Applying for an ACE Portal Importer Account and Enrolling in ACH Refunds
- Training Guide: ACE Portal Importer Account Application
- Training Guide: ACH Refund Enrollment in the ACE Portal
- Rejected ACH Refund Information: Replacement Refund Instructions
To learn more about CAPE functionality in ACE, please see the CAPE Information Notice. For more information on the CAPE filing process, please see the CAPE Refund Quick Reference Guide.
CBP will continue to issue messaging via the Cargo Systems Messaging Service (CSMS) to ensure the trade community is informed and prepared to utilize this new tool and as new enhancements are deployed. Technical questions regarding this message should be directed to IEEPARefunds@cbp.dhs.gov. General questions regarding this message should be directed to traderelations@cbp.dhs.gov.
CSMS # 68228015 – New ACE Portal Account Application Now Available
On April 1, 2026, U.S. Customs and Border Protection (CBP) released a modernized ACE Secure Data Portal (ACE Portal) account application for the trade community. The new digital web form facilitates:
- Submission of information to CBP when applying for a new ACE Portal top account
- Requests to update Account Owner information
- Communication with CBP on the account setup process
The modernized tool also adds enhanced processing features for CBP personnel.
Below is an overview of the ACE Portal trade account application options. These options only apply to companies who do not have existing ACE Portal access.
| Importer Sub-account | Exporter Sub-account | Protest Filer Sub-account | All Other Sub-accounts | |
| New ACE Portal Top Account Applications | Importer Application* | Exporter Application | Protest Filer Application | New ACE Portal Application |
*For companies who need to set up the Importer sub-account view for multiple Importer of Record numbers, use the legacy ACE Portal application form (PDF).
Going forward, applicants are strongly encouraged to use the applicable web-based ACE Portal application for faster processing by CBP. CBP will temporarily continue to accept the legacy PDF-based application during the initial roll out period for the new web-based application. The application is available on the legacy application webpage and can be submitted to ACE.Applications@cbp.dhs.gov.
For more information on applying for an ACE Portal top account, review the Applying for an ACE Secure Data Portal Account webpage.
For information on how to add one or more sub-accounts to an existing ACE Portal top account, review the Managing an ACE Secure Data Portal Account webpage.
SOURCE: https://content.govdelivery.com/bulletins/gd/USDHSCBP-41113af?wgt_ref=USDHSCBP_WIDGET_2
ACE REPORTS RESOURCES:
Accessing ACE Reports
- Accessing the ACE Reports Application: Quick Reference Card
- Accessing the ACE Reports Application: Video
Navigating ACE Reports
Running a Standard Report
Saving and Exporting a Report
MARCH 6, 2026 CBP Outlines Path to Processing IEEPA Refunds, ACE Work Underway – Not Yet Ready
According to the NCBFAA’s latest update, CBP told the Court of International Trade on March 6 that it is not yet ready to process court‑ordered IEEPA tariff refunds.The agency expects to update the ACE system within roughly 45 days to handle the refund process. CBP confirmed it must liquidate or reliquidate all affected entries without including IEEPA duties.A new ACE capability would allow refunds to be consolidated by importer, avoiding tens of millions of individual entry‑level payments.
The planned process includes:
- The importer files a declaration in ACE that includes a list of entries on which IEEPA duties were paid.
- ACE runs a series of validations on each entry within the declaration and automatically re-calculates the duty owed without the IEEPA tariffs (with applicable interest).
- CBP verifies the declaration and processes refunds as soon as practicable.
- ACE automatically finalizes (liquidates or reliquidates) the entries.
- ACE automatically aggregates the refunds with interest by importer and liquidation date.
- CBP certifies the refunds.
- The Department of the Treasury issues IEEPA refunds electronically.”
CBP indicated that completing all refunds for all importers may take several months or longer.
MARCH 4, 2026 CIT Ordered U.S. Government to liquidate or re-liquidate entries without IEEPA Duties
On March 4, 2026, the Court of International Trade (CIT) ordered the U.S. Government to liquidate or re-liquidate entries without IEEPA duties and refund all IEEPA duties collected from importers.
The presiding judge emphasized that CBP must refund all IEEPA duties, regardless of whether an importer is part of the current litigation.
The order will likely not be immediately effective: The Government is expected to appeal to the U.S. Court of Appeals for the Federal Circuit and request a stay, which would pause the CIT’s order.
Recommended Importer Actions:
- Contact a trade attorney and file CIT actions immediately to protect refund rights.
- Protest any entries with IEEPA duties within 180 days of liquidation to maintain eligibility for refunds.
- Ensure ACE accounts are properly set up to receive electronic refunds/communications from CBP.
In case you have not received our previous e-blasts about CBP’s mandatory transition to electronic refunds, here are some important resources from CBP if you would like to know the steps on how to set up an ACE Portal Account.
It is important that you set up an ACE Portal account with CBP. You will not get any refunds if you do not add your ACH banking details to ACE Portal.
If you are a foreign importer of record, you will still need to create an ACE Portal account and add a U.S. notify party.
RESOURCES to CBP ELECRONIC REFUNDS and ACE REPORTS
- To access CBP’s Electronic Refund Enrollment Reference Sheet, please click on this link.
- For those who do not currently have ACE Portal account access, use the new automated application to create a top account with the importer sub-account view – please click on this link
- If you get an error when you submit your application, you must have a current CBP Form 5106 record on file with CBP to access the Importer sub-account view. Please submit this form to Flegenheimer with a valid email address. We will then update your records with CBP. Once this is updated you may complete your ACE Portal application.
Once you have an ACE Portal Account, you can run a report for all entries that are liquidated and unliquidated, please go to:
ACE Training and Reference Guides
ACE Refund Report: https://www.cbp.gov/sites/default/files/2025-10/ace_reports_trade_refund_report_qrc.pdf
For more information:
https://www.cbp.gov/trade/automated/how-to-use-ace/portal-applying
For General Questions Email:
ACEPortalModHelp@cbp.dhs.gov
For Technical Issues:
Phone: 866-530-4172
Email: ACE.Support@cbp.dhs.gov
Please go to our website to check the latest information on IEEPA Tariff Refund and see the latest news:
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