IEEPA Duty Refunds: What Importers Need to Know

IEEPA duty refunds are reimbursements available to importers who paid duties assessed under the International Emergency Economic Powers Act. Following updated executive guidance, CBP has opened a formal process for eligible importers to request those funds back through the ACE portal.

The CAPE tool goes live in ACE on April 20, 2026 at 8:00 a.m. EST.

Ensure you have an ACE Portal account and that your bank account information for refunds has been added. You should also begin compiling lists of entries on which IEEPA duties were paid.

For Phase 1 — which covers unliquidated entries or entries within the 90-day voluntary reliquidation period — you do not need to file a CIT case to receive your refund.

CBP has not publicly announced a deadline at this time. Importers should act promptly and monitor CBP’s official guidance page for updates.

Only the Importer of Record (IOR) or the licensed customs broker who filed the entries can file a CAPE Declaration.

No. Only the IOR or the licensed customs broker who filed the entries can file. Attorneys are not permitted to file on behalf of an importer.

Yes. A broker can include up to 9,999 entries filed on behalf of various IORs on a single CAPE Declaration.

Only the list of entry numbers for which you are requesting IEEPA duty refunds. CBP does not require any additional information in the .CSV file.

No. Once a CAPE Declaration has been filed and accepted, it cannot be amended. If you discover additional eligible entries afterward, you must file a new CAPE Declaration.

Yes. Those entries may be included, but they will maintain their liquidation status until resolved. The refund, if validated, will be issued at the time of liquidation.

During Phase 1, ACE will accept CAPE Declarations containing entries liquidated within the preceding 80 days, allowing CBP sufficient time to reliquidate entries within the 90-day legal timeframe.

No. There are no new recordkeeping requirements. You should continue to follow all existing applicable recordkeeping requirements.

When you upload your .CSV file in the ACE Portal, the file and entry summaries will be validated and you will receive a CAPE claim number confirming acceptance.

Any entry summaries that are not accepted will be removed from the Declaration, with valid entries continuing through the process. You can view which entries were accepted or rejected and the reason for each rejection.

ACE Portal users with Importer sub-account access can monitor refund activity using ACE Reports. The REV-603 Trade Refund report covers successful refunds, and the REV-613 ACH Rejected Refunds report highlights any rejected refunds.

All refunds are issued electronically via Automated Clearing House (ACH). You must have your bank account information on file in your ACE Portal account to receive payment.

CBP will hold your refund until current ACH account information is provided through the ACE Portal.

Valid IEEPA refunds will generally be issued within 60–90 days following acceptance of the CAPE Declaration, unless a compliance concern requires further CBP review.

You cannot receive an IEEPA duty refund without one. Bank account information must be provided through an ACE Portal account, and the importer or broker filing the CAPE Declaration must also have an account.

CBP will apply your refund toward any outstanding debt first per 19 CFR § 24.72. If a balance remains after that, it will be issued to the appropriate party.

The Importer of Record or the party designated by the IOR via CBP Form 4811 on either the form itself or the ACE Portal account will be eligible to receive refunds.