As of April 1, Judge Eaton confirmed the government is "on track to meet the April 20, 2026 deadline" for CAPE Phase 1. Phase 1 covers ~63% of all IEEPA entries. 26,664 importers now enrolled for electronic ACH refunds — 78% of entries by value ($120B of $166B). Paper checks have been discontinued. The ~March 20 Federal Circuit appeal deadline passed without the DOJ filing an appeal. Next checkpoint: April 14 status conference with Judge Eaton.
Last updated: April 4, 2026 at 4:45 AM ET
As of March 26, 26,664 importers are enrolled for electronic ACE refunds — covering 78% of entries by value ($120B of $166B). Paper checks have been discontinued. ACH/electronic is the only payment method. If you are not enrolled, you cannot receive refunds when the CAPE system goes live. Enrollment takes 5-10 business days.
Set Up Your ACE & ACH Now →26,664 importers are enrolled (78% by value), but paper checks have been discontinued. Electronic/ACH is the only payment method. Enrollment takes 5-10 business days — start now to be ready for the April 20 launch.
CAPE Phase 1 covers ~63% of entries (unliquidated + within 90-day voluntary reliquidation window). Finally liquidated entries (beyond 180-day window) are now eligible per the March 27 CIT order but will be processed in later CAPE phases.
Collect all entry summaries, commercial invoices, and proof of IEEPA duty payments. Coordinate with your customs broker to ensure records are organized by entry number.
Your broker will be the primary interface with CBP's new automated system. Confirm they're tracking the March 12 plan filing and can process your refund entries.
With CAPE Phase 1 confirmed on track for April 20 and the Federal Circuit appeal deadline passed without DOJ filing, probability-weighted claim value is at its highest. Selling at a discount now means leaving significant money on the table.
Supreme Court rules 6-3 in Learning Resources v. Trump that IEEPA does not authorize presidential tariffs. $166B in duties deemed unlawful.
Customs and Border Protection issues guidance: IEEPA duties will no longer be applied to new import entries effective February 24.
New entries processed without IEEPA tariffs. However, ACE system continues liquidating previously filed entries with IEEPA tariffs applied.
Federal Circuit denies government request to delay proceedings. Mandates issued "forthwith," sending case back to Court of International Trade.
Judge Eaton orders CBP to refund ALL IEEPA tariffs — both liquidated and unliquidated entries. CBP ordered to stop calculating IEEPA tariffs on customs paperwork. Judge Eaton designated sole judge for all IEEPA refund cases.
CBP Executive Director Brandon Lord files declaration: 330,000 importers, 53 million entries, 1.6 billion entry lines, 4.4 million man-hours needed for manual processing. $166B official total. Only 21,000 of 330,000 importers (6.4%) have ACH accounts. CBP proposes 45-day automated ACE refund system build. Judge Eaton suspends immediate refund order pending CBP plan.
CBP submits its concrete CAPE system plan via the ACE system, detailing the technical approach, 4-component architecture, prioritization of entry types, and specific timeline milestones.
Judge Eaton amends the refund order to cover ALL IEEPA tariffs, including Brazil and India imports. De minimis entries excluded (separate litigation: Axle of Dearborn Inc. v. Dept of Commerce).
MAJOR: CIT orders reliquidation of "finally liquidated entries" beyond the 180-day protest window. This removes a huge administrative hurdle — previously these entries were thought to be ineligible. CBP will handle in a later CAPE phase.
Judge Eaton confirms government "continues to make satisfactory progress" and is "on track to meet the April 20, 2026 deadline" for CAPE Phase 1. CAPE build status: Claim Portal ~85%, Mass Processing ~60%, Review & Reliquidation ~80%, Refund ~75%.
CBP status report due at noon EDT. Closed conference with Judge Eaton at 3:00 PM EDT. This is the last checkpoint before the April 20 CAPE Phase 1 launch — the final opportunity for the court to assess readiness and resolve any outstanding issues.
Hard launch date for CAPE Phase 1 — covers ~63% of all IEEPA entries (unliquidated entries + those within the 90-day voluntary reliquidation window). Confirmed on track as of April 1 CIT order. April 14 conference is the last checkpoint before this date. Importers with ACH/electronic enrollment could begin receiving refunds shortly after launch.
The ~March 20 Federal Circuit appeal deadline passed without the DOJ filing an appeal. Government's current posture: "comply with process, contest scope" — stating refunds will only be processed on a "final and unappealable decision." No SCOTUS petition reported. Risk shifts from wholesale appeal to scope litigation and procedural delay tactics.
Later CAPE phases will process finally liquidated entries (beyond 180-day window, per March 27 order), drawback claims, and reconciliation entries. Phase 1 covers ~63% of entries; remaining ~37% handled in subsequent phases.
$166 billion in total IEEPA tariffs are at stake (official CBP figure, March 6). Your potential refund depends on import volume, product mix, and entry status.
These are rough estimates based on average IEEPA duty rates. For a personalized analysis, use our calculator.
The ~March 20 Federal Circuit appeal deadline passed without the DOJ filing an appeal. No SCOTUS petition reported. Government's current posture is "comply with process, contest scope" — stating refunds will only be processed on a "final and unappealable decision." Risk has shifted from wholesale appeal to scope litigation and procedural delay tactics. This is a lower risk than a direct appeal but could still create delays for certain entry categories.
Building an automated refund system for 53 million entries in 45 days is ambitious. Technical delays, prioritization disputes, or scope changes could push the April 20 target. Interest accrues at ~$700M/month.
As of March 26, 26,664 importers are enrolled for electronic ACE refunds — covering 78% of entries by value ($120B of $166B). Paper checks have been discontinued; ACH/electronic is the only payment method. The remaining 22% of entries by value must enroll electronically before refunds can be processed.
Treasury Secretary Bessent has signaled a new 15% global tariff under Section 122 to replace IEEPA duties. This does NOT affect refund rights for past IEEPA duties, but creates new costs for importers going forward.
March 27 CIT order resolved this: finally liquidated entries (beyond 180-day protest window) are now eligible for reliquidation. CBP will process these in a later CAPE phase after Phase 1 launches. No longer a risk of exclusion — just a timing delay.
Before you negotiate, sell, or wait — understand the probability-weighted value of your IEEPA tariff refund claim.
Calculate Your Refund Value →