What’s happening
The U.S. Customs and Border Protection (CBP) will open an online portal called CAPE (Consolidated Administration and Processing of Entries) on April 20 to accept requests for refunds of tariffs the Supreme Court ruled were unlawfully imposed under the International Emergency Economic Powers Act (IEEPA). CBP confirmed the date in a court filing and says the portal provides an electronic process for submitting valid IEEPA duty refund claims in line with court orders and statutory rules.
How much is at stake
Estimates after the Supreme Court’s February decision put potential government liability as high as about $175 billion. Thousands of businesses have filed suits in the Court of International Trade seeking reimbursements since the ruling.
Who can use CAPE
– Importers of record (those who actually paid the IEEPA duties) may submit claims.
– Customs brokers may file on an importer’s behalf, but only the importer of record is legally entitled to the refund.
Consumers who paid higher retail prices are not eligible for direct refunds.
What is eligible initially
CAPE will initially accept claims for unliquidated (estimated) duties and for entries that CBP liquidated within roughly the last 80 days. According to industry estimates, that covers about 63% of IEEPA-duty activity. Entries liquidated earlier than that window or already under protest are excluded from the first phase, leaving the remaining 37% unresolved for now.
Process and timing
CBP says approved claims will be paid within about 60 to 90 days. However, the agency will not automatically issue refunds—each importer or its broker must identify eligible entries and submit a claim. Errors in paperwork and classification are common and can extend processing times. For many importers, the initially eligible refunds could arrive in months, while the excluded cases may take much longer, possibly years.
Practical concerns and expert caution
Trade advisers warn of operational and logistical challenges when the portal goes live. Some expect a high volume of submissions and potential system hiccups. While CBP has outlined procedures, the real-world functioning and speed of CAPE remain to be seen.
Alternatives to waiting
Because the CAPE process can be document-heavy and slow, some companies are selling their refund claims to financial firms or hedge funds that will advance cash immediately and pursue the refund themselves. Logistics firms and other buyers have also expressed interest in purchasing claims from importers who need liquidity.
Company example
One importer estimating a substantial refund—reported to be up to $12 million—plans to file through CAPE when it opens. That company’s lawsuit was among those that contributed to the Supreme Court ruling. The CEO said he would have preferred automatic reimbursements rather than an opt-in process.
What importers should do now
– Confirm whether you are the importer of record on shipments subject to IEEPA tariffs.
– Coordinate with your customs broker to identify unliquidated entries and liquidations within CBP’s initial 80-day window.
– Review and correct classification codes and entry paperwork before filing to reduce the chance of delays.
– Consider whether selling a claim to a third party makes sense if you need immediate cash.
Next steps and guidance
CBP has published guidance explaining CAPE’s goals and the initial eligibility rules. Importers and brokers should study those instructions and prepare documentation before the April 20 launch. Even with the portal online, many businesses and advisors expect a multi-step, time-consuming process before all eligible refunds are resolved.