Following the U.S. Supreme Court’s February 2026 decision invalidating certain tariffs imposed under the International Emergency Economic Powers Act (IEEPA), U.S. Customs and Border Protection (CBP) launched Phase 1 of its new refund request process through its Consolidated Administration and Processing of Entries (CAPE) system in the Automated Commercial Environment (ACE) Secure Data Portal on April 20, 2026.
Phase 1 applies only to tariffs imposed under IEEPA and is limited to certain unliquidated entries and certain entries within 80 days