IEEPA Duty Refund Guide
A step-by-step guide to assist Evans’ customers who are eligible for tariff refunds.
Navigating the Tariff Refund Process
In February of 2026, the tariffs issued under the International Emergency Economic Powers Act (IEEPA) are subject to a refund. U.S. Customs and Border Protection is now issuing tariff refunds that were deemed invalid by the U.S. Supreme Court within a new portal known as the Consolidated Administration and Processing of Entries (CAPE). Approved claims will be refunded within 60-90 days.
step-by-step Duty Refund Guide
Work with a licensed customs broker to review and update your Importer Identity Form (Form 5106; box 2E) with accurate company information including a current importer email address, which is required for authentication to complete ACE application.
If you do not have an existing account, sign up and manage Automated Clearing House (ACH) refund information via an Automated Commercial Environment Secure Data Portal (ACE Portal). This is required for running reports and downloading entry data related to approved tariff refunds. Utilize this guide to ACH Electronic Refund Enrollment Process for ACE Portal Accounts. set up your account. Timeline: 3-4 weeks for approval.
Once approved, login to the ACE Portal (interchangeably referred to as CAPE) as the Trade Account Owner (TAO) to enroll your company’s electronic refund account with your banking information. All refunds will be issued via ACH.
Importers or brokers can upload multiple entry reports. Once a CAPE Declaration has been filed and accepted it cannot be amended. Additional entries must be submitted as a new CAPE Declaration. Utilize this guide to Uploading your CAPE Declaration.
Work with your customs broker to identify IEEPA entries that fall under one of these exceptions: Liquidated Entries & Other Exceptions. Unliquidated entries will be processed first, and entries with a suspended, extended or under review status will be held until it’s resolved at a later date.
Monitor your refunds via the REV603 Trade Refund Report and REV-613 ACH Rejected Refund Report within the CAPE Portal. All outstanding debts to CBP will be applied and any balance refunds will be issued. The current interest rate (6%) will accrue from the date of Importer of Record Deposits duties until date of Liquidation.
Benefits of foreign trade zones
A Foreign Trade Zone (FTZ) is a special economic zone in the US where imported goods can be stored, distributed, processed, and used without being subject to customs duties. Customs duties and excise taxes are due only at the time of transfer out of the FTZ.
