The IEEPA refund window runs on every individual customs entry, not on a single fixed date. Every shipment has its own clock. Entries from early in the tariff period are already expiring. Once a window closes on an entry, the refund right for that entry is permanently gone.
Here’s how the deadlines actually work: what CAPE covers, what falls outside CAPE, and what action each scenario calls for.
Most importers assume a refund like this would work like a tax refund: one deadline, one filing, one check.
IEEPA refunds don’t work that way.
Every customs entry is treated separately. Each entry has a liquidation date, the date CBP finalizes the duties owed on that specific shipment. The refund deadline runs from that liquidation date.
A business that imported goods across 2025 and 2026 might have hundreds of entries, each with its own liquidation date spread across months or years. That means hundreds of separate deadlines, rolling forward continuously.
The practical effect is that your business is losing refund eligibility entry by entry right now, even while you’re reading this.
There are two ways to recover IEEPA duties, and which one applies depends on each entry’s liquidation status.
Pathway 1: CAPE filings (for most entries, the system can still reach). Beginning April 20, 2026, CAPE is the exclusive mechanism for IEEPA refund claims on entries containing IEEPA HTS Chapter 99 codes. Post summary corrections cannot be used to initiate these claims.
Pathway 2: CBP protests under 19 U.S.C. § 1514 (for entries outside CAPE Phase 1 scope)
Some entries may be eligible for both. Some for only one. Some for neither.
CAPE stands for Consolidated Administration and Processing of Entries. It’s the system CBP built within the ACE Secure Data Portal to process IEEPA refunds administratively, rather than requiring an individual protest for every entry.
CBP launched Phase 1 of CAPE on April 20, 2026.
Phase 1 covers two categories of entries:
That’s it.
If your entry is already liquidated and more than 80 days have passed, Phase 1 cannot help it. CBP has committed to developing later phases to handle fully liquidated entries, but no timeline has been published.
The Phase 1 window is narrow and closing. Every day that passes, entries age out of the 80-day window and fall outside the CAPE Phase 1 scope. Once that happens, the only available pathway shifts to a formal CBP protest, which has its own deadline.
For more on how a CBP protest works, see Guide to CBP Protests for IEEPA Tariff Refunds.
If your entry is outside Phase 1 scope (already liquidated and past the 80-day window), the remaining option is usually a formal protest under 19 U.S.C. § 1514.
The protest deadline is 180 days from the liquidation date of the entry.
Not from the Supreme Court ruling. Not from CAPE’s launch. Not from any single date. 180 days from the liquidation of that specific entry.
Once the 180-day window closes on an entry, CBP has no discretion to accept a late protest. No extension process. No appeal. The refund right on that entry is extinguished permanently.
Whether §1514 protests are legally available for IEEPA duties is not fully settled. Because CBP collected these duties under presidential executive orders rather than its own determinations, at least one court found protesting CBP’s collection futile on the grounds that CBP lacks the authority to assess the legality of presidential orders. Filing a protective protest is still widely recommended by trade counsel, but importers should understand that the legal footing is contested, not guaranteed.
Here’s how the windows fit together.
| Entry Status | Eligible Pathway | Deadline |
|---|---|---|
| Unliquidated | CAPE Phase 1 | No fixed deadline, but file now |
| Within 80 days of liquidation | CAPE Phase 1 | 80 days from the liquidation date |
| 80–180 days past liquidation | 19 U.S.C. § 1514 protest | 180 days from the liquidation date |
| More than 180 days past liquidation | Potentially a future CAPE phase | No current pathway; monitor Atmus Filtration, Inc. v. United States |
Every entry falls into exactly one row. The question is which row, and how much time is left on that row’s clock.
The prerequisites below apply to CAPE filings. Protests under § 1514 do not require ACE Portal enrollment or ACH banking information to file, but you will need both in place to receive any refund that results. Either way, getting these in place takes time, and the records you need are the same regardless of the pathway.
If your business has never dealt directly with CBP, you probably don’t have one. The IOR or the licensed customs broker filing on your behalf needs active access.
As of February 6, 2026, CBP no longer issues paper refund checks. All refunds go out via ACH. If your banking information isn’t on file in the ACE Portal, CBP will place the refund in reject status until it is, regardless of whether the claim was approved.
Only the IOR or the licensed customs broker who filed the entries can file, and non-IOR parties can’t initiate a claim directly. For how to verify this, see How to Determine Importer of Record for IEEPA Tariff Refunds.
CAPE Declarations are filed by uploading a CSV of eligible entry numbers. Protests require specific entry-level documentation. Either way, you need your import records organized.
For most businesses, collecting the records and completing portal enrollment takes longer than they expect. Starting that work the day you decide to file is starting too late.
For entries that fall within the Phase 1 scope, the steps are:
Once a Declaration is accepted, CBP removes the IEEPA duty line, recalculates the entry, and issues a refund via ACH. Refunds typically arrive within 60 to 90 days of acceptance. Payments are consolidated by IOR and liquidation date, not issued entry by entry.
This process is straightforward in theory. In practice, it’s error-prone. Incomplete ACH enrollment, incorrect IOR designation, and ineligible entries in a Declaration are all common reasons for rejection. Rejection doesn’t extend your deadlines.
Missing a CAPE Phase 1 deadline doesn’t necessarily end the claim. If the entry is still within the 180-day protest window, a formal protest under 19 U.S.C. § 1514 may still preserve the refund right.
Missing the 180-day protest deadline is different. Once that window closes, the refund right on that entry is extinguished. There’s no current pathway to recover the duties paid on that specific entry. CBP may eventually open a later CAPE phase for fully liquidated entries, but there’s no timeline and no guarantee that phase will be equivalent to Phase 1 relief.
Every week without action shrinks the window for entries approaching both deadlines. Once those windows close, the forfeiture is permanent.
One tactic experienced counsel uses is filing a “protective protest” on entries whose CAPE eligibility is uncertain or whose liquidation status is ambiguous.
A protective protest preserves the statutory refund right under 19 U.S.C. § 1514 while CBP’s CAPE processing develops. It’s a backup that prevents the 180-day window from closing silently while you’re waiting on administrative action.
Whether a protective protest makes sense for a specific entry depends on its liquidation status, the size of the potential refund, and the complexity of the facts. It’s one of the areas where legal review adds real value.
What is the IEEPA tariff refund deadline?
There isn’t one single deadline. Every customs entry has its own clock. The two main windows are the CAPE Phase 1 window (80 days from liquidation) and the 19 U.S.C. § 1514 protest window (180 days from liquidation). Both run separately on every individual entry.
How does the 80-day CAPE window work?
CAPE Phase 1 covers unliquidated entries and entries within 80 days of their liquidation date. Once an entry passes 80 days post-liquidation, Phase 1 cannot accept it. The window runs separately on each entry, based on that entry’s specific liquidation date.
What’s the difference between a CAPE Declaration and a CBP protest?
A CAPE Declaration is an administrative filing through the ACE Portal for IEEPA refunds within the Phase 1 scope. A CBP protest is a formal statutory filing under 19 U.S.C. §1514 that challenges CBP’s duty assessment within 180 days. CAPE is faster for eligible entries. Protests apply more broadly but follow a different procedural path. For the protest process, see Guide to CBP Protests for IEEPA Tariff Refunds.
What happens to entries that miss Phase 1?
If the entry is still within 180 days of liquidation, a formal protest may preserve the refund right. If the entry is past 180 days, the current pathway is closed. CBP has indicated that a future CAPE phase may address fully liquidated entries, but no timeline exists.
How long do CAPE refunds take to arrive?
CBP typically issues refunds within 60 to 90 days after accepting a CAPE Declaration. Refunds are paid via ACH, consolidated by IOR, and the liquidation date. Refunds won’t process at all without ACH banking information on file in the ACE Portal.
Can I file a CAPE Declaration myself?
Technically, yes, if your business is the IOR and has ACE Portal access. Practically, most businesses with meaningful exposure work with counsel or a licensed customs broker. Errors in a CAPE Declaration can cause rejection, and rejection doesn’t extend your deadlines.
What’s a protective protest?
A protective protest is a formal filing under 19 U.S.C. § 1514 on an entry whose CAPE eligibility is uncertain. It preserves the right to a refund while administrative processing develops. It’s most commonly used on entries near the edge of the 80-day or 180-day windows.
The most expensive mistake importers make isn’t filing the wrong form. It’s waiting, often because the urgency isn’t obvious from a distance.
The urgency is real. Entries are expiring every day. Once a window closes, no later ruling or filing can reopen it.
Ayar Law reviews your import history, identifies every eligible entry before its deadline runs, and handles both CAPE Declarations and protective protests on your behalf. No upfront fees. We’re paid only when you are.
Call us directly: (248) 262-3400
