How to File a CAPE Declaration: Step by Step

Status: After the Supreme Court struck down the IEEPA tariffs (February 2026), CBP built the CAPE system to issue refunds. Phase 1 covers unliquidated entries and entries within 80 days of liquidation. Last reviewed June 2026.

The short version

A CAPE declaration is filed through CBP’s ACE portal to claim IEEPA refunds on multiple entries at once. The work is mostly preparation: confirm which entries are IEEPA-related and which phase they fall into, gather the entry summaries, upload them in the format CBP requires, and then track each entry to payment. Most rejections come from data mismatches rather than genuine ineligibility, so accuracy in the prep stage is what determines how smoothly the refund lands. As CAPE came online CBP told importers to prepare rather than rush to file — so confirm the current filing status before submitting.

How CAPE works: the four steps

CAPE claim portal — you (or your broker) submit refund requests in a web portal inside ACE by uploading a file listing eligible entry summaries. Submissions are validated automatically; errors can be corrected and resubmitted.
Review and (re)liquidation — CBP schedules the entries for liquidation or reliquidation, removes the IEEPA duty lines, recalculates, and computes interest automatically, conducting targeted reviews where needed.
Refund issuance — refunds are consolidated by importer of record and liquidation date and paid electronically through the U.S. Treasury.
Phased rollout — Phase 1 covers unliquidated entries and entries within 80 days of liquidation; later phases reach older and excluded entries. Refunds are staged, not immediate.

What you need before you start

ACE portal access (your own account, or your broker’s).
A current entry/duty report identifying IEEPA-related duties by entry.
Confirmation that each entry falls inside the CAPE window.
Bank details enrolled for ACH so refunds can be paid electronically.

How to file a CAPE declaration, step by step

Log in to ACE and confirm your account is active and ACH-enrolled.
Pull the entry data and isolate the entries that are CAPE-eligible by liquidation status.
Validate the entry numbers and duty figures against the entry summaries.
Format the data per CBP’s CAPE specification and submit the declaration.
Record the submission and watch for acceptance or error codes.
Resolve any rejections (usually data mismatches), then track each entry to refund.

Should I file directly or use a broker?

If you already have ACE access and a manageable number of entries, filing directly is feasible. If your entries are spread across multiple brokers, or the volume is high, coordinating through your broker is usually faster because they hold the entry data and file in ACE routinely. The decision is mostly about access and volume, not about who is “allowed” to file.

Frequently asked questions

Why was my CAPE declaration rejected?

The most common causes are data mismatches: an entry number that does not match ACE, a duty figure that differs from the entry summary, or an entry whose liquidation status places it outside the window. Most rejections are fixable by correcting the data and resubmitting.

How long after filing will I be paid?

Refunds generally process in batches grouped by liquidation date rather than all at once, so plan in weeks rather than days, and expect some entries to land before others. Warehouse and suspended entries are commonly paid on a delay.

Do I need to enroll in ACH first?

Electronic refunds depend on ACH enrollment, and keeping that enrollment current also helps avoid account issues. Set it up before you file so payment is not held up after the declaration is accepted.

Related guides

Easy Logistics is an independent resource and is not affiliated with U.S. Customs and Border Protection. This is general information about the CAPE process as it stands in June 2026, not legal or filing advice. Confirm the current ACE/CAPE requirements with CBP guidance or a licensed customs broker before filing.