On October 6, CBP opened Phase 3 of CAPE, its online system for refunding IEEPA tariffs. If you’ve seen the headlines and wondered whether it’s finally your turn, the honest answer for most importers is no. Phase 3 is built for a small group. That doesn’t mean there’s nothing to do, though.
How we got here
In February 2026, the Supreme Court ruled the IEEPA tariffs weren’t legally imposed. That opened the door to refunds on roughly $166 billion in duties. To handle the volume, CBP built CAPE inside ACE, the online portal importers and brokers already use. It’s rolling out in phases.
- Phase 1, April 20: Entries CBP hadn’t finished reviewing, plus ones it wrapped up in the last 80 days.
- Phase 2, June 29: Entries flagged for a later adjustment (reconciliation) that didn’t have one filed yet.
- Phase 3, October 6: Older, closed-out entries, but only where a court has ordered CBP to reopen them.
What “finally liquidated” means
Liquidation is CBP’s final review of an entry, when it settles how much duty you owe. After that, you usually have 180 days to dispute it. Once that window passes, the entry is finally liquidated. It’s closed, and CBP has said it can’t reopen it without a court order.
Who Phase 3 is for
All three of these have to be true:
- The entry is finally liquidated
- You’re a plaintiff in a pending Court of International Trade case seeking IEEPA refunds
- A court order directing CBP to reopen (“reliquidate”) covers that specific entry
On top of that, your importer of record number had to reach CBP by July 30, 2026 for you to file on day one. If yours went in later, you’re not shut out. CBP says it’ll send more instructions, and later filers are reportedly being brought in on a rolling, roughly biweekly basis, though no dates have been posted publicly.
Even if you qualify, nothing happens automatically. You or your broker still has to file a CAPE Declaration and pass CBP’s checks.
If you’re not in that group
Here’s what’s still worth your time.
- Make sure the money can reach you. In mid-September, about $1.3 billion in approved refunds was on hold because importers hadn’t set up refund direct deposit (ACH) in ACE.
- Check that Phases 1 and 2 caught everything. Common reasons filings bounce: filer and importer details don’t match, wrong entry numbers, a file that doesn’t follow CBP’s template, or missing bank info.
- Keep an eye on the courts. The government has appealed. The Federal Circuit is weighing whether courts can order refunds for importers who never sued. A ruling could come later this year.
- Watch the clock. The window to bring your own case is generally two years from when duties were paid, so the earliest 2025 entries start running out in early 2027. Talk timing over with a customs attorney.
Where things stand
- $134.7B accepted into CAPE
- ~$122B sent to Treasury for payment
- 27.2M entries claimed
As of CBP’s September report to the court.
Not sure where your entries stand?
If another broker filed your entries, we can still help you gather the right information, get organized, and figure out the next step.
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More in the hub: IEEPA Refund Resource Hub · Key dates · Entry status · Glossary
This article is general information, not legal advice. Sources: U.S. Customs and Border Protection, NCBFAA, and USTR.