Vehicle importers who paid IEEPA duties need to pay attention before June 29.
CBP has been rolling out the CAPE process inside ACE to handle IEEPA duty refunds. CAPE stands for Consolidated Administration and Processing of Entries. The goal is to process valid IEEPA refund requests in a more organized way instead of treating each entry like a separate paper chase.
For vehicle importers, this may matter if duties were paid on covered entries and those entries fit the refund process.
Do not assume the refund will happen automatically in every case. Do not assume your broker can file without authorization. And do not wait until the deadline window is already moving.
What CAPE does
CBP says CAPE allows importers of record and authorized customs brokers to submit CAPE Declarations through the ACE Secure Data Portal.
The declaration lists entries for which IEEPA duty refunds are being requested. CBP says the process is not filed through ABI. It is handled through the ACE Portal using a CSV file.
Once a CAPE Declaration is validated and accepted, ACE updates the entry summary lines by removing the IEEPA Chapter 99 provision and related IEEPA duties. CBP then reviews, liquidates or reliquidates as needed, and issues refunds when appropriate.
CBP says valid IEEPA refunds are generally issued within 60 to 90 days after acceptance of the CAPE Declaration, unless further review is needed.
Why June 29 matters
Phase 1 covered simpler entry scenarios, including certain unliquidated entries and certain entries within 80 days of liquidation.
June 29 is important because Phase 2 functionality is expected to expand the process to more complicated situations, including certain reconciliation-related claims and other scenarios that were not covered in the first phase.
If you imported vehicles and paid IEEPA duties, this is the time to review your entries and identify what may be eligible.
Who can request the refund
CBP says only the importer of record for the listed entries or the authorized customs broker that filed the entries on behalf of that importer may file the CAPE Declaration.
That means importers should confirm:
- Who was importer of record
- Which broker filed the entry
- Whether the broker is authorized to act
- Whether the importer has ACE Portal access
- Whether ACH refund banking details are current
- Whether CBP Form 4811 refund party details are correct, if used
If your company imported through different brokers, you may need to coordinate across more than one filer.
What vehicle importers should review now
Before June 29, pull a list of entries where IEEPA duties may have been paid.
For each entry, review:
- Entry number
- Importer of record
- Broker/filer
- Date of entry
- Liquidation status
- HTS and Chapter 99 tariff lines
- Amount of IEEPA duty paid
- Whether the entry is under review, suspended, extended, or reconciled
- Whether refunds may be offset by other government debts
Do not rely only on memory or invoice totals. Entry data matters.
Watch for liquidation and protest timing
Some entries may be outside the cleanest refund path because of liquidation timing, protests, reconciliation, or other entry status issues.
If an entry is already liquidated or close to protest deadlines, importers should speak with their customs broker or trade counsel quickly. Missing a procedural window can make a good refund claim much harder.
AWIS can help identify the Customs entry picture, but legal strategy on appeals, protests, or litigation should be handled by trade counsel.
Refund timing is not instant
CBP’s stated 60 to 90 day general timing begins after acceptance of the CAPE Declaration. That is not the same as the date you ask your broker a question, or the date someone exports a spreadsheet.
Also, CBP notes that some entries may require further review. Warehouse entries, suspended entries, extended entries, and entries under review may follow different timing.
Plan cash flow accordingly.
Bottom line
If you imported vehicles and paid IEEPA duties, now is the time to organize entry data, confirm broker authorization, check ACE access, and identify which entries may qualify for CAPE refund processing.
June 29 is not a “we will figure it out later” date. That is how refund opportunities turn into port paperwork archaeology.
AWIS can review vehicle import entries, identify possible IEEPA duty refund candidates, and coordinate the Customs filing path with the importer and broker team. Contact AWIS before June 29 if you need help sorting eligible entries.
This article is general information, not legal or financial advice. IEEPA refund eligibility depends on entry facts, liquidation status, CBP guidance, and applicable law. Consult trade counsel for legal strategy.
