Guide · IEEPA duty refunds
CBP CAPE portal: how to file a CAPE Declaration
Updated · By Joshua Giles, founder of Supercargo (JG Core Ltd)
How do I file a CAPE Declaration?
Log in to CBP’s ACE Portal as the importer of record, or as the broker that filed the entries, and open the CAPE tab. Upload a CSV with one column, Entry Number, listing each entry that carried IEEPA duty. ACE checks the file and each entry; CBP says valid refunds are generally paid by ACH 60 to 90 days after acceptance (CBP, checked 23 October 2026).
Filing a CAPE Declaration, step by step
- Get an ACE Portal account. CBP has web forms for a new importer account (one importer of record number) and for accounts with several. After opening a new account, wait 24 hours before running ACE reports.
- Add refund bank details. In the Importer sub-account, on the ACH Refund Authorization tab. These details are for refunds only and separate from any ACH set up to pay CBP. Without them the refund is not paid.
- Find the entries. Run the ES-003 report with the IEEPA tariff indicator. Each entry needs at least one dutiable IEEPA Chapter 99 line, under 9903.01 or 9903.02.
- Build the CSV. One column headed Entry Number. Each entry number 11 characters, no dashes. Keep a leading zero by typing an apostrophe before it. Up to 9,999 entries per declaration and 1 MB per file; nothing else is required.
- Upload it on the CAPE tab. ACE checks the file first (are you the importer of record or the broker that filed, is it formatted right), then each entry. A bad file is rejected whole; a bad entry is dropped and the rest proceed.
- Read the results. File results are in the File Upload Status column: download the Validation Result File. Entry results are under CAPE Claim Status: select the claim number and download the file. Fix and resubmit on a new declaration.
- Track the refund. ES-022 links accepted declarations to entries and refund numbers. REV-603 shows the refund status after Treasury receives it; REV-615 gives entry-level detail. CBP says valid refunds are generally issued 60 to 90 days after acceptance.
Not sure you qualify? The five eligibility checks. Paid duty to a courier instead? FedEx, UPS and DHL refunds.
Common CAPE rejections, and what they mean
| Message in ACE | What it means |
|---|---|
| Account Mismatch | The importer of record number on the account doesn’t match the entry summary. |
| Filer Code not matching | For a broker account, the first three characters of each entry number must match its filer code. |
| Not 11 characters long | Entry numbers must be 11 characters with no dashes. A dropped leading zero causes this; add an apostrophe before it. |
| Duplicate Entry | The same entry number is in the file twice. Each entry can be on only one accepted declaration, ever. |
| No IEEPA HTS on Entry | The entry has no IEEPA Chapter 99 line, so there is nothing to refund. |
| Entry Summary is in Final Liquidation Status | Liquidated or reliquidated more than 80 days ago: outside CAPE Phase 1. Ask your broker about a protest. |
| Protest on Entry | The entry is on an open or suspended protest. |
| Entry Type Not Allowed | Temporary importation under bond (23), duty deferral (08), reconciliation (09) and drawback entries are excluded. |
Where’s my CAPE refund? The statuses
On the REV-603 Trade Refund report, after Treasury receives the refund:
- Sent to Treasury. Treasury has received an approved refund claim.
- Treasury Issued. The refund has been issued.
- Funds Diverted. The refund was diverted to pay an existing bill, after liquidation and before issue.
- Check/ACH Returned. Rejected because ACH refund enrolment is incomplete. REV-613 lists these.
Many entries, many windows. The IEEPA Tariff Refund Kit (£49$59€55) dates each entry’s 80-day CAPE deadline and follows it through ES-022 to the bank. Want the duty reconciled to each SKU as well? The audit (£900$1,200€1,050).
Straight answers
What is the CAPE portal?
CAPE (Consolidated Administration and Processing of Entries) is a tab in CBP’s ACE Portal, launched on 20 April 2026, where an importer of record or its customs broker files a CAPE Declaration to claim refunds of IEEPA duties.
Who can file a CAPE Declaration?
Only the importer of record or the licensed customs broker that filed the entries. CBP says an attorney cannot file one on an importer’s behalf.
Can I cancel a CAPE Declaration or remove an entry?
No. CBP says once a declaration is filed, entries cannot be removed and the declaration cannot be cancelled. Issues after liquidation go through a protest or prior disclosure.
How long does a CAPE refund take?
CBP says valid refunds are generally issued within 60 to 90 days of the declaration being accepted, unless a compliance concern needs review. Entries that are suspended, extended or under review are refunded after they liquidate.
Sources, last checked 23 October 2026: CBP, IEEPA Duty Refunds (last modified 30 September 2026, including its validation error tables); CBP Trade User Information Notice: CAPE (last updated 10 July 2026).
Supercargo never prepares or files a CAPE Declaration: preparing a document for filing with CBP is customs business under 19 CFR 111.1. For United States shipments: Supercargo is not a licensed customs broker and does not conduct customs business as defined in 19 CFR 111.1. Figures shown for prospective shipments are management estimates on a commodity code you supply. Classification, valuation and entry remain the responsibility of you as importer of record and of your licensed broker, and reliance on Supercargo does not establish reasonable care for the purposes of 19 U.S.C. 1484.
Start with the audit
Your last twelve months of entries, reconciled to the unit, for a fixed £900$1,200€1,050. Refunded in full if the variance is under 2%.