TariffWire

How to file your IEEPA refund, step by step.

The filing itself is a spreadsheet upload in CBP's online portal. The hard part is knowing what you are owed and when to act. This guide covers the whole path in plain English.

Before you start: what you need

1

Your entry numbers

The list of import entries that paid IEEPA duties. Your broker has these, or pull them from ACE (Reports, Entry Summary). Each entry number looks like 123-4567890-1.

2

Your liquidation dates

When CBP finalized each entry. This sets your deadline: CAPE Phase 1 covers unliquidated entries and entries within 80 days of liquidation; after that you have 180 days from liquidation to file a protest.

3

Confirm you are the importer of record

Only the importer of record (or the broker who filed the entries) can claim. If a forwarder handled everything, check who is named on the entry summary.

Step 1: Set up your ACE account and bank info (one time, about 30 minutes)

CBP pays refunds by direct deposit. No bank info on file means no refund, even an approved one.

  1. Go to ace.cbp.dhs.gov and create an ACE Secure Data Portal importer account. Setup can take a few weeks to fully activate, so start early.
  2. In the portal, open the ACH Refund Authorization tab and enroll your US bank account. This is how the refund reaches you. Questions: [email protected].
  3. While you wait, ask your broker for the ES-003 (liquidation) and ES-022 (entry summary) ACE reports. They list every entry, its dates, and its IEEPA duties. This takes your broker minutes.

Step 2: File the CAPE declaration (the refund claim)

A CAPE declaration is a spreadsheet of entry numbers uploaded in the ACE portal. CBP provides the template.

  1. In the ACE portal, open the CAPE tab and download the declaration template (a CSV file).
  2. Fill in one row per entry you are claiming. CBP asks for the entry numbers only, up to 9,999 per declaration. File more than one declaration if you have more entries.
  3. Upload the CSV through the CAPE tab. Do not use the broker interface (ABI) for this; the portal upload is the correct channel.
  4. CBP validates the file, removes the IEEPA charges from those entries, and reliquidates them. Valid refunds are typically paid 60 to 90 days after acceptance, straight to your enrolled bank account.

Official walkthrough: CBP's ACE Portal CAPE Declarations guide (PDF) and the IEEPA duty refunds page.

Step 3 (if needed): the protest path

If an entry liquidated more than 80 days ago, CAPE Phase 1 no longer takes it. You then have 180 days from the liquidation date to file a protest under 19 USC 1514.

  1. Confirm the exact liquidation date for the entry. The 180-day clock is strict; miss it and the claim is barred.
  2. Have your broker file the protest through ACE, citing the Supreme Court decision striking down the IEEPA tariffs.
  3. If the entry liquidated more than 180 days ago, the standard paths are closed. Talk to a trade lawyer about a Court of International Trade filing before the two-year outer limit.

When to call your broker

Do it yourself if your case is simple (a handful of entries, clear dates). Call your broker if any of these are true:

Want deadline tracking while you get ready to file? The founding tier ($29/month) includes alerts and deadline tracking on the entry dates you share during setup. The $99 Recovery Report is temporarily unavailable until it launches. Or start with the free estimator.

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