Soon after the Supreme Court’s ruling striking down tariffs issued under the International Emergency Economic Powers Act of 1977 (IEEPA), the Court of International Trade (CIT) ordered the U.S. Customs and Border Protection (CBP) to put into place a system and process for importers to obtain refunds. The CBP did so, and the Consolidated Administration and Processing of Entries (CAPE) portal went live around April. Until recently, the CAPE system addressed only unliquidated — meaning non-finalized — IEEPA tariff payments. In court filings, the CBP argued that a court order is needed to process refunds for each finally liquidated — or finalized — entry involving IEEPA tariff payments made by importers.
In a declaration filed by the CBP in the CIT on September 15, 2026, the CBP clarified that Phase 3 of CAPE will apply to finally liquidated entries. However, the declaration indicates that it will apply only to “…finally liquidated entries filed by plaintiffs for which the [CIT] has ordered reliquidation ….”
So far, more than 3,700 cases have been filed in the CIT seeking refunds. The CIT has been issuing orders for reliquidation in these suits.
The declaration further clarifies that companies that have filed suit, obtained an order requiring reliquidation (the CIT has been issuing such orders in the lawsuits filed) and submitted “a valid importer of record number to CBP by July 30, 2026, will be able to file CAPE declarations for Phase 3 as of October 6, 2026.” For companies that have not done so by July 30, CBP will provide additional instructions for Phase 3.
Given these statements by CBP, for now, importers of record with finally liquidated IEEPA payments will need to file suit in the CIT to obtain these refunds under CAPE Phase 3.
Our automotive, supply chain and trade lawyers are actively monitoring these developments, have filed litigation in the CIT seeking refunds and are standing by to assist clients in pursuing refunds and other reimbursement paths.
