The Consolidated Administration and Processing of Entries (CAPE) portal is a U.S. Customs and Border Protection web system that processes entry-level refund claims. CBP uses it alongside the Automated Commercial Environment (ACE) to manage the liquidation, reliquidation, and refund of customs duties. When a court ruling voids a category of tariffs, CBP routes refund claims through CAPE rather than issuing a single bulk payment, because each import entry must be individually verified against the original filing.
CBP deployed CAPE on April 20, 2026, to process refunds from the Supreme Court''s IEEPA tariff ruling. More than 330,000 importers had paid approximately $166 billion in IEEPA tariffs across more than 53 million shipments. Importers must enroll an ACH bank account in the ACE Portal, submit a CAPE declaration identifying qualifying entries, and wait 60 to 90 days for processing. CBP can reliquidate entries within 90 days of initial liquidation to correct errors.
The CAPE process reflects how customs administration works: duties are deposited as estimates at the time of import, then liquidated to a final amount after review. Refunds flow back through the same entry-level accounting system, not as a single lump sum. Importers without active ACE accounts or with complex multi-entry histories face longer processing times.
When courts strike down tariffs, the money doesn't automatically come back. Importers must navigate a specific administrative process to recover overpaid duties. Knowing how CAPE works tells you whether your business can recover what it paid — and what documentation is required before the reliquidation window closes.
People often assume a court ruling striking down tariffs immediately triggers automatic refunds. In practice, CBP processes refunds entry by entry through its customs management system. Importers must affirmatively file claims through CAPE, enroll in ACH, and wait for individual entry review before receiving payment.
When courts strike down tariffs, the money doesn't automatically come back. Importers must navigate a specific administrative process to recover overpaid duties. Knowing how CAPE works tells you whether your business can recover what it paid — and what documentation is required before the reliquidation window closes.
People often assume a court ruling striking down tariffs immediately triggers automatic refunds. In practice, CBP processes refunds entry by entry through its customs management system. Importers must affirmatively file claims through CAPE, enroll in ACH, and wait for individual entry review before receiving payment.