IEEPA Tariff Refunds and CAPE Declarations: What Importers Need to Know in 2026

If your business imported into the United States between March 2025 and February 24, 2026, you almost certainly paid IEEPA tariffs. With CBP’s Customs Automated Post-Entry (CAPE) declaration process now live, refunds are technically available but the eligibility rules are narrower than most coverage suggests and the path to receiving that refund can be challenging. 

This guide breaks down who can file an IEEPA tariff refund claim, how the CAPE process works, what CBP’s CAPE Phase 1 actually covers, and why most small-to-mid-size importers will not see a meaningful refund. It also explains how FlavorCloud-handled shipments fit into the picture, and what to do about the imports we don’t handle. 

What is a CAPE declaration?

A CAPE declaration is the mechanism CBP created for importers to claim refunds on IEEPA tariffs paid during the March 2025 to February 24, 2026 period. CAPE filings are submitted through ACE, the Automated Commercial Environment portal that serves as the U.S. government’s primary trade interface. The CAPE process is currently in Phase 1; CBP has not yet released details on Phase 2. 

If you’ve never logged into ACE, that is the first signal that filing a CAPE claim directly is likely not viable for your business. ACE access can be challenging to set up and is built with licensed customs brokers and high-volume importers in mind. 

What CAPE Phase 1 covers (and what it doesn’t) 

CBP’s CAPE Phase 1 covers an estimated 63% of IEEPA tariffs paid. The covered set includes entries that are still unliquidated, or that were liquidated within the past 80 days. Entries outside that window are excluded from Phase 1. 

For entries that fall outside the Phase 1 window, the remaining recourse is a customs protest filed under 19 U.S.C. § 1514 within 180 days of the liquidation date, using CBP Form 19. Once that 180-day window closes, there is currently no path to recovery within Phase 1. Two additional limitations are worth noting: Post-Summary Corrections (PSCs) cannot be used for IEEPA refunds, and CBP has not yet outlined what Phase 2 will cover or when it will open. 

Who can file an IEEPA tariff refund claim? 

CBP allows only two parties to submit a CAPE declaration in ACE. 

The first is the Importer of Record listed on the Form 7501 entry summary, provided that the IOR files its own entries and already holds active ACE access. As an example, a company that writes its own customs entries, is named as the IOR on the 7501, and operates an ACE account can file the CAPE claim directly. 

The second is the IOR’s licensed customs broker, operating under a properly executed Power of Attorney covering this type of customs business, with active ACE access and delegated authority to act on the IOR’s behalf. As an example, an IOR that uses a customs brokerage with a duly authorized POA can have that brokerage file the CAPE claim on the IOR’s behalf. 

How CBP issues IEEPA tariff refunds 

Refunds go only to the IOR listed on the entry summary who paid the tariffs and duties directly to CBP, or to an alternate designated party via Form 4811.  

Three prerequisites must be in place before a refund can actually reach you: a valid U.S. bank account, ACH approval through CBP, and active ACE registration. Without all three, the refund cannot be paid out, and there is no fallback to paper checks or alternate routing. 

DDP vs. DDU: how your shipping terms affect refund eligibility 

For e-commerce merchants, the structure of your inbound shipments largely determines whether a refund is realistically accessible. 

If you shipped DDP (Delivered Duty Paid) and your business was named as the IOR on the entries, you have a potential refund path. The claim still has to be filed by you (if you have ACE access) or by the broker who handled the entry, but the standing exists. The right move is to contact the broker who filed your entries and ask whether they are processing CAPE declarations for clients. 

If you shipped DDU (Delivered Duty Unpaid), the end consumer is the IOR on each shipment. In practice, individual consumers do not maintain ACE accounts and will not navigate the CAPE process for what is typically a small per-shipment duty amount. These claims will overwhelmingly go unclaimed. There is no mechanism for a merchant to recover duties that were paid by their consumers since the refund right belongs to the consumer, even though the consumer is unlikely to exercise it. 

Why CAPE refunds may not be worth pursuing for smaller importers 

The CAPE Phase 1 filing process itself is fairly straightforward, but the surrounding requirements are where the burden lives. Registering for ACE, obtaining ACH approval, gathering entry documentation, filing claims, tracking through to fund receipt, and managing any administrative follow-up add up quickly. 

For a smaller importer looking at a few hundred or a few thousand dollars in potential refunds, the time and cost of completing those prerequisites can exceed the refund value. The economics of CAPE work for large IORs and licensed brokers operating at scale. They often do not work for occasional importers, small DTC brands, or merchants whose IEEPA exposure is spread thinly across many low-value entries. 

Where FlavorCloud fits in 

FlavorCloud is working to obtain IEEPA refunds on behalf of eligible merchants for DDP shipments processed through FlavorCloud where FlavorCloud was the Importer of Record, or the entry moved through our carrier network . Our team is identifying qualifying entries, coordinating with the brokers in our network, and managing the CAPE filings end to end. There is nothing you need to do to initiate this for FC-handled DDP shipments. If your account is in scope, your CSM will reach out with the specifics. 

What to do next 

For DDP shipments processed through FlavorCloud, no action is needed on your part. Our team is reviewing eligible entries and your CSM will be in touch with next steps if your account is in scope. 

For your direct U.S. imports outside FlavorCloud, contact the broker who filed your entries and ask whether they are processing CAPE Phase 1 declarations for clients. Most established customs brokerages are filing on behalf of their larger clients and will be able to tell you quickly whether your entries fall within the Phase 1 window. 

For older entries that fall outside the Phase 1 window, ask your customs broker about filing a Section 1514 protest using CBP Form 19, while you are still within the 180-day window from liquidation. After that window lapses, there is currently no Phase 1 path forward. 

For full CBP guidance on the program, refer to the official CBP IEEPA Duty Refunds page. 

Frequently asked questions about IEEPA tariff refunds 

Who is eligible to file an IEEPA tariff refund claim? Only two parties: the Importer of Record listed on the Form 7501 entry summary (provided they have active ACE access), or the IOR’s licensed customs broker (operating under a valid POA with active ACE access and delegated authority). 

Who actually receives the IEEPA refund? The IOR listed on the entry summary who paid the tariffs and duties directly to CBP, or an alternate designated party identified via Form 4811. Refunds are issued exclusively via ACH transfer to a valid U.S. bank account approved for ACH payment. 

What percentage of IEEPA tariffs are covered under CAPE Phase 1? CBP estimates Phase 1 covers roughly 63% of IEEPA tariffs paid, specifically, entries that are still unliquidated or were liquidated within the past 80 days. The remaining 37% sits in entries outside that window. 

Can I file an IEEPA refund claim if I shipped DDU? Practically, no. When merchants ship DDU, the end consumer is the Importer of Record. Refund rights belong to the consumer, but consumers do not have ACE access and will not file CAPE claims for small per-shipment duty amounts. Most DDU IEEPA claims will go unclaimed. 

What if my entries are older than 80 days post-liquidation? Those entries are outside the CAPE Phase 1 window. The remaining recourse is a customs protest under 19 U.S.C. § 1514, filed within 180 days of the liquidation date using CBP Form 19. After the 180-day window closes, no Phase 1 recourse exists, and CBP has not yet detailed Phase 2. 

Can a Post-Summary Correction (PSC) be used to recover IEEPA tariffs? No. CBP has confirmed that PSCs may not be used for IEEPA refunds. 

Can FlavorCloud file a CAPE declaration on my behalf? Yes, only for DDP shipments processed through FlavorCloud, where FlavorCloud was the Importer of Record or the entry moved through our carrier network. We are working to obtain IEEPA refunds on behalf of eligible merchants and your CSM will reach out if your account is in scope. For shipments outside FlavorCloud, the claim must be filed by the broker who handled the entry. 

How long does it take to receive an IEEPA refund? CBP has not published a fixed processing timeline for CAPE Phase 1 claims. Once filed, refunds are issued via ACH to the IOR or designated 4811 party. The bigger time variable for most importers is completing the ACE, ACH, and bank account prerequisites. 

This guide is intended as general information for FlavorCloud customers and other U.S. importers navigating the CAPE Phase 1 process. It does not constitute legal, tax, or customs compliance advice. For specific filing decisions, consult your licensed customs broker or trade counsel.