CAPE Phase 3: Importers Should Act Now on Remaining IEEPA Tariff Refunds

U.S. Customs and Border Protection (CBP) has told the Court of International Trade (CIT) that it plans to deploy Phase 3 of its Consolidated Administration and Processing of Entries (CAPE) refund system on October 6, 2026. Phase 3 is designed to process IEEPA duty refunds for certain liquidated entries that could not be processed under the earlier CAPE phases.

The planned launch does not open Phase 3 to every importer. As CBP currently describes the process, it applies to importers that are plaintiffs in CIT refund actions and whose entries are covered by an order directing reliquidation. Counsel must provide CBP with the importer of record number; CBP will process covered entries following acceptance of a CAPE declaration. CBP states that plaintiffs who supplied a valid importer of record number by July 30, 2026, may submit Phase 3 declarations beginning October 6. It expects to provide separate instructions for later submissions.

Missing an earlier CAPE phase, allowing an entry to liquidate, or missing the protest deadline does not, by itself, establish that the IEEPA refund is barred. Those events may close an administrative route to recovery, however. Importers with unrecovered duties on finally liquidated entries should promptly evaluate whether a plaintiff-specific CIT action is needed to obtain reliquidation. Importers whose 180-day protest period remains open should evaluate a timely protest as well. The availability of CIT relief for importers that have not sued remains subject to the pending litigation and further CBP guidance.

October 6 is the planned system deployment date, not a universal deadline to file suit. The immediate task is to reconcile entry summaries against refunds already received, identify remaining IEEPA duties and liquidation dates, and assess each entry’s available administrative and judicial options. Section 301, Section 232, and other non-IEEPA duties should be kept separate from the IEEPA refund calculation.

Please contact the author with any questions about this alert.