US launches CAPE portal to start historic tariff refunds for importers

CBP will begin processing IEEPA tariff refunds via the CAPE portal on the ACE system, with Phase 1 limited to certain unliquidated or near-liquidated entries and a 60–90 day refund window if there are no compliance issues. About 330,000 importers paid roughly $166 billion in duties, but only around 56,500 have enrolled for electronic payment, so early refunds will cover only a subset. The effort faces potential delays, ongoing litigation (including Costco’s suit), and additional phases to address the remaining refunds.