The Legal Background
Beginning in early 2025, the Trump administration invoked the International Emergency Economic Powers Act (IEEPA) to impose "reciprocal" tariffs of 10%–46% on imports from more than 80 countries. These tariffs were novel in scope and constitutionality — IEEPA had never been used for open-ended peacetime tariffs of this breadth.
Legal challenges filed in the U.S. Court of International Trade (CIT) worked their way to the Supreme Court. In V.O.S. Selections Inc. v. United States, decided 6-3 in February 2026, the Supreme Court held that IEEPA does not grant the President authority to impose sweeping tariffs outside of a genuine national security emergency. Chief Justice Roberts, writing for the majority, applied the "major questions doctrine" — requiring a clear congressional statement before the executive branch can regulate matters of vast economic and political significance. IEEPA's general emergency language was not sufficient.
The ruling meant that all IEEPA reciprocal tariffs collected between February 4, 2025 (for Canada, Mexico, and China) and February 20, 2026 (the ruling date) were unlawfully collected. CBP was ordered to return them.
What Is the CAPE Portal?
CAPE stands for Customs Automated Post-Entry. It's the CBP system through which importers can submit post-entry amendments and refund claims. CBP opened the CAPE portal to IEEPA refund claims on April 20, 2026, pursuant to a remedial order from the U.S. Court of International Trade.
The CAPE portal operates within CBP's existing ACE (Automated Commercial Environment) system. Importers with ACE access log in, navigate to the CAPE section, and upload a CSV file containing their entry data. CBP processes these submissions against its internal records and issues ACH payments to approved claimants.
Who Can File?
The importer of record (IOR) listed on CBP Form 7501 is the only party eligible to file a CAPE claim for duties collected on that entry. This is typically the U.S.-based buyer of the goods — the company or individual that arranged the import and whose EIN appears on the entry summary.
Licensed customs brokers can file on behalf of their clients under a valid power of attorney (CBP Form 5291). This is the standard practice for importers who use broker services.
Foreign exporters, freight forwarders, and third-party logistics providers are not eligible unless they were also the listed IOR on the 7501.
The 4-Step CAPE Filing Process
Gather your entry data
Obtain all CBP Form 7501 entry summaries from your customs broker or ACE account covering your IEEPA coverage period. Confirm your EIN appears as the IOR on each entry. Identify entries with IEEPA duties assessed (not $0).
Format the CAPE CSV
Use CBP's official CAPE CSV template. Each row represents one entry line. Required fields: entry number, entry date, HTS code, country of origin, dutiable value, IEEPA rate, and IEEPA duty paid. The file is limited to 9,999 rows; split larger submissions into multiple files.
Register ACH banking in ACE
Before submitting, ensure your bank account (ABA routing number and account number) is registered in your ACE importer profile. Refunds are deposited via ACH only — no checks or wires. Submissions without banking on file will be held pending bank registration.
Submit through CAPE and wait
Log into ACE, navigate to the CAPE portal, and upload your CSV. You'll receive an acknowledgment with a claim ID. CBP processes claims in batches; straightforward claims are approved and paid in 60–90 days. Keep your claim ID and your original entry documentation.
What Information Do You Need?
- Active ACE account with your importer of record credentials
- All CBP Form 7501 entry summaries covering the IEEPA period for your sourcing countries
- ACH banking information registered in ACE
- A properly formatted CAPE CSV file (use CBP's template)
- Power of attorney documentation if a broker is filing on your behalf
Common Pitfalls to Avoid
- Claiming FTA-exempt entries. Canadian, Mexican, and South Korean entries that were exempt under USMCA or KORUS paid $0 IEEPA duty — don't include them in your CSV.
- Mixing Section 301 and IEEPA amounts. For Chinese goods, Section 301 duties are separate from IEEPA duties on the 7501. Include only IEEPA amounts in your CAPE CSV.
- CSV formatting errors. Use the official CBP template. UTF-8 encoding, comma delimiter, YYYY-MM-DD date format.
- No ACH registered before submission. Set up banking first — your refund can't be processed without it.
- Wrong IOR EIN. The EIN on your CAPE submission must match the IOR EIN on the original 7501 entries.
DIY vs. Using a Recovery Partner
Importers with fewer than 50 entries, straightforward HTS classifications, and existing ACE access may find self-filing manageable. Our ACE portal setup guide walks through the process.
Importers with hundreds or thousands of entries, complex FTA situations, or Chinese goods requiring Section 301/IEEPA separation may benefit from working with a vetted recovery partner. See our DIY vs. expert help guide for a detailed comparison.