Master CBP’s New ACE Portal CAPE Tool

Master CBP’s New ACE Portal CAPE Tool: The Complete Guide to IEEPA Duty Refunds

Following recent Supreme Court rulings that invalidated tariffs imposed under the International Emergency Economic Powers Act (IEEPA), importers have been waiting for a streamlined way to recover their collected duties. On April 20, 2026, U.S. Customs and Border Protection (CBP) officially launched Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) to address this massive refund effort.

Navigating new CBP systems can be a complex technical hurdle for trade professionals. This guide, brought to you by abacuselect.com, breaks down everything from the official ACE Portal CAPE Declarations Quick Reference Guide, detailing exactly how Importers of Record (IORs) and customs brokers can secure their IEEPA refunds efficiently.

What is the ACE Portal CAPE Tool? (Quick Answer)

The Consolidated Administration and Processing of Entries (CAPE) is a centralized electronic framework within the Automated Commercial Environment (ACE) portal. It allows importers and authorized customs brokers to submit bulk refund requests for IEEPA duties rather than filing entry-by-entry. By uploading a single file, trade filers can trigger consolidated Automated Clearing House (ACH) refunds, which include any applicable interest.

Why Was CAPE Created?

Historically, processing mass refunds of this scale required entry-by-entry reliquidation—a process that would severely strain CBP's resources. Following the court's mandate to remove and refund IEEPA duties, the Court of International Trade (CIT) permitted CBP to develop a "mass claims" process. CAPE is the result. It bypasses traditional, manual entry corrections to provide a digital-first, automated pathway for financial recovery.

Phase 1 Eligibility: Which Entries Qualify?

CBP is rolling out CAPE in phases. Phase 1, currently active as of late April 2026, is estimated to cover approximately 63% of affected entries.

You can include an entry in a Phase 1 CAPE Declaration if it meets one of the following criteria:

• Unliquidated Entries: Entries that have not yet undergone final liquidation.
  
• Recently Liquidated Entries: Entries liquidated within the prior 80 days. This timeline preserves CBP’s ability to voluntarily reliquidate the entry within the statutory 90-day window under 19 U.S.C. § 1501.
  
• Suspended/Extended Entries: Entries where the liquidation status is currently suspended, extended, or under active review.
  

Note: Entries involving reconciliation, drawback, open protests, or those well past the 80-day liquidation mark are currently ineligible and will be addressed in future phases.

Essential Prerequisites Before Filing

Before interacting with the CAPE tab in ACE, importers and brokers must verify that their accounts are properly configured. CBP will outright reject CAPE declarations or withhold funds if these baseline requirements are not met:

1. Active ACE Portal Account: The filer must have an established ACE Secure Data Portal account with an Importer, Organizational Broker, or Filer sub-account.
   
2. ACH Refund Enrollment: You must be enrolled in ACH specifically for refunds. Having ACH configured strictly for duty payments is insufficient. Bank information must be up-to-date and designated for electronic refund deposits.
   
3. Legal Authority: The declaration must be filed by either the Importer of Record associated with the entries or the customs broker who originally filed those specific entries.
   

Step-by-Step: How to File a CAPE Declaration

Filing for refunds through CAPE requires strict adherence to data formats. Unlike standard entry filings, you cannot use the Automated Broker Interface (ABI) or Electronic Data Interchange (EDI) for CAPE. It must be done manually through the web-based ACE portal.

1. Prepare the Data: Compile a list of eligible entry numbers where IEEPA Harmonized Tariff Schedule (HTSUS) Chapter 99 duties were paid.
   
2. Format the CSV: Use the CAPE Upload Template provided by CBP in the portal. The document must be saved strictly as a Comma-Separated Values (.csv) file. Do not include any other entry-related data—only the entry numbers are required.
   
3. Respect Limits: A single CAPE Declaration can contain a maximum of 9,999 entry numbers. If you have more, you must segment them and upload multiple separate declarations.
   
4. Upload to ACE: Navigate to the new CAPE tab within your ACE Importer or Broker sub-account.
   
5. Acknowledge Authority: Check the mandatory acknowledgment box in ACE, confirming you have the legal authority to make the filing for the listed entries.
6. Submit: Upload the file. The first three characters of the entry numbers must match the filer code associated with your account.
   

Common Validation Errors and Troubleshooting

Once submitted, ACE performs a two-tier validation process. Understanding these can help you troubleshoot delays:

• File Declaration Validations: ACE checks the structural integrity of the .csv file. If the file is formatted incorrectly, exceeds the 9,999 limit, or contains unauthorized entry formats, the entire file will be rejected. You must download the Validation Result File, fix the identified formatting issues, and re-upload.
  
• Entry-Specific Validations: If the file passes, ACE checks each individual entry. If an entry was already submitted on a previous declaration, or if it falls outside Phase 1 eligibility criteria (e.g., liquidated 100 days ago), that specific line item will trigger an error. You can view these under the "CAPE Claim Status" section.
  

Frequently Asked Questions (FAQs)

How long does it take to receive an IEEPA duty refund through CAPE? Assuming your CAPE Declaration passes validation and there are no compliance concerns, CBP states that valid refunds will generally be issued via ACH within 60 to 90 days of acceptance.

Can I submit my CAPE Declaration via ABI software? No. CBP explicitly requires all CAPE Declarations to be uploaded as a .csv file directly through the web-based ACE Secure Data Portal. EDI and ABI transmissions are not supported for this process.

What happens to the entry summary after a CAPE Declaration is accepted? Once accepted, ACE automatically updates the entry summary lines by removing the IEEPA HTSUS Chapter 99 provisions and the corresponding duties, generating an updated version of the entry summary in the system.

How can I track my submitted refunds? Importers can monitor refund progress using ACE reports. Specifically, the REV-615 CAPE Refunds Trade Report tracks CAPE-related information, while the REV-613 ACH Rejected Refunds report will flag payouts that failed due to banking issues.

Conclusion: Streamline Your Customs Compliance

The introduction of the CAPE tool represents a critical shift from manual customs paperwork to bulk digital processing. While the filing itself is straightforward, ensuring data hygiene, confirming ACH refund setups, and validating entry eligibility requires strict attention to detail to prevent rejections.

At Abacus Technologies, we stay at the forefront of shifting CBP regulations and technical portal updates so you don't have to. Ensuring your trade operations remain compliant—and ensuring you recover the capital you are legally owed—is our priority. Prepare your entry data, verify your ACE configurations, and take advantage of Phase 1 to secure your IEEPA duty refunds today.