An entirely digital process will be available to allow importers to submit their refund claims based on court and legal decisions electronically. IEEPA refund processing will subsequently be consolidated, including interest, as opposed to the previous item-by-item handling for each tariff entry. 

US Customs and Border Protection is following a phased implementation approach. Phase 1, which started on April 20, is limited to: 

• certain unsolidified entries
• certain entries within 80 days of liquidation 

Further phases will incrementally address more complex cases and provide additional functionalities. 

Overview: How the CAPE procedure works

Only a few clearly defined prerequisites need to be fulfilled for the submission of IEEPA tariff refunds: 

• ACE Portal Access: the Importer of Record (IOR) or an authorized customs agent holds an active ACE Secure Data Portal account.
• Banking details: refund recipients need to deposit their bank data (ACH) within the ACE portal.
• Submission of the CAPE declaration: The CAPE Declaration is submitted by the Importer of Record or the authorized broker within the ACE portal. 

Once US Customs and Border Protection has accepted the declaration, CBP begins processing by:

• removing the IEEPA HTS number,
• calculating the tariff amount without IEEPA,
• updating the entry (new version), and
• (re-)liquidating.

Refunds are finally carried out in consolidated form: 

• by Importer of Record
• by named party (CBP Form 4811)
• grouped by liquidation date 

CBP Training and Information Materials 

To assist, the authority provides extensive training and information materials in English, including:

• One Page Overview:  ACH Refund Enrollment
• Frequently Asked Questions: ACE Portal and ACH Refunds FAQs
• Training Video: Applying for an ACE Portal Importer Account and Enrolling in ACH Refunds
• Training Guide: ACE Portal Importer Account Application
• Training Guide: ACH Refund Enrollment in the ACE Portal
• Rejected ACH Refund Information: Replacement Refund Instructions 

Inquiries to US Customs and Border Protection 

• Technical questions:IEEPARefunds@cbp.dhs.gov
• General inquiries: traderelations@cbp.dhs.gov 

The central regularly updated information page of the authority can be found at www.cbp.gov.