April 1 Update: CAPE Phase 1 on Track for April 20 Launch

CAPE Build Status: March 31 CBP Declaration

The latest CBP declaration, filed March 31, shows meaningful progress across all four CAPE components since the last update:

Phase 1 covers approximately 63% of all IEEPA entries — specifically, unliquidated entries and those within the 90-day voluntary reliquidation window. Finally liquidated entries, drawback claims, and reconciliation entries are deferred to later phases.

March 27: Finally Liquidated Entries Now Eligible

The most significant development since our last update came on March 27, when Judge Eaton ordered the reliquidation of "finally liquidated entries" — those beyond the 180-day protest window that were previously thought to be ineligible for refund.

This is a major win for importers. Previously, entries that had been liquidated and passed the 180-day protest deadline appeared to require separate litigation under 28 USC §1581(i). The March 27 order removes that hurdle entirely. CBP will process these entries in a later CAPE phase after Phase 1 launches.

March 20: Scope Expanded to All IEEPA Tariffs

On March 20, Judge Eaton amended the original refund order to cover all IEEPA tariffs, including those on imports from Brazil and India. The only exclusion is de minimis entries, which are the subject of separate litigation (Axle of Dearborn Inc. v. Dept of Commerce).

Government Appeal: Federal Circuit Deadline Passed Without Filing

Update (April 4): The ~March 20 Federal Circuit appeal deadline appears to have passed without the DOJ filing an appeal. No SCOTUS petition has been reported. The government's current posture is "comply with process, contest scope" — stating refunds will only be processed on a "final and unappealable decision."

This "final and unappealable decision" language signals potential future procedural delay tactics — the government may argue that refunds should not be processed until all appeals are exhausted, even without filing a direct appeal. The risk has shifted from a wholesale challenge to the ruling to scope litigation and procedural maneuvering.

Other Developments

Tariff Refund Act of 2026: Congressional Democrats have introduced legislation pushing for automatic CBP processing (vs. opt-in), but the bill is considered unlikely to pass in the near term.

Section 122 tariff challenges: A new, separate legal track is emerging around the Section 122 replacement tariffs. This is distinct from IEEPA refunds and does not affect the CAPE timeline.

What Importers Should Do Now

With CAPE Phase 1 confirmed on track, the action items are straightforward:

1. Ensure ACH enrollment is complete. Without this, CBP cannot pay you. See our ACE ACH Setup Guide.
2. Compile your entry data. Work with your customs broker to have your IEEPA entry summary list ready for CSV submission when the CAPE portal opens.
3. No other action is needed until April 20. The CAPE portal is not yet accepting submissions.
4. Don't sell your claim. With the April 20 launch confirmed on track and no appeal filed, claim values are at their highest.

For the full history of the CAPE system and how it works, see our comprehensive CAPE explainer. For real-time status tracking, visit our Refund Tracker.

Frequently Asked Questions