CBP to Expand IEEPA Tariff Refund Processing
Starting October 6, 2026, CBP plans to use the CAPE system to process refunds for certain import entries found to have been subject to invalid IEEPA tariffs.
What are the key facts?
- 1CBP plans to process certain IEEPA tariff refunds through CAPE starting October 6, 2026
- 2CBP had paid approximately $22 million in IEEPA tariff refunds as of September 11
- 3Eligible companies must submit a valid Importer of Record number and apply through CAPE
- 4Refunds are not automatic, and not all affected goods qualify
What happened?
U.S. supply chain news outlet Supply Chain Dive reported that, starting October 6, 2026, U.S. Customs and Border Protection (CBP) plans to use the Consolidated Administration and Processing of Entries (CAPE) system to process refunds for certain import entries that had been finally liquidated but were later determined to have been subject to invalid IEEPA tariffs. As of September 11, CBP had paid approximately $22 million in IEEPA tariff refunds. Eligible companies previously had to submit a valid Importer of Record number to CBP and apply through the CAPE system. Refunds will not be issued automatically, and not all affected goods will qualify. The arrangement is particularly relevant to cross-border sellers, brands and importers that paid the tariffs through U.S. overseas warehouses, platform warehouses or self-import models, especially businesses using a U.S. company as the importer or having a platform or logistics provider handle customs clearance. Sellers should review entry records, liquidation status, proof of payment and the Importer of Record number, and confirm whether the platform is authorized to claim or pass through the refund on their behalf.
What does this mean for cross-border sellers?
Sellers that paid the relevant IEEPA tariffs through U.S. overseas warehouses, platform warehouses or self-import models may be eligible to apply for refunds. Refunds are not automatic, and not all affected goods qualify. Review entry records, liquidation status, proof of payment and the Importer of Record number promptly, and confirm whether the platform or logistics provider is authorized to claim or pass through the refund.
What should sellers do now?
- 1This week, export the relevant entry records for shipments using U.S. overseas warehouses, platform warehouses or self-import models, filter them by liquidation status and create a refund ledger; cover all target batches and record the importer number and proof of payment for each entry.HS duty estimate
- 2This week, obtain written confirmation from the platform or logistics provider of the importer’s identity for brokered customs clearance and whether it is authorized to claim and pass through refunds through CAPE; retain the response for each relevant store and separately flag batches without confirmation.
- 3This week, verify the eligible company’s Importer of Record number and entry documents, and compile the documents required for a CAPE application; create an application checklist and flag all records missing the number, proof of payment or final liquidation status.