IEEPA tariff refunds through CAPE: what merchants need to know

CAPE (Consolidated Administration and Processing of Entries), deployed by CBP on April 20, 2026, is the system for handling IEEPA tariff refund filings. It's tied to ACE entries and IOR designation, meaning only the Importer of Record or an authorized broker with an ACE Secure Data Portal account can submit requests through it.

In most cases, no. CAPE filings must be made by the Importer of Record or an authorized broker, both of whom need ACE Secure Data Portal accounts. For typical cross-border ecommerce, the carrier's brokerage is the IOR, not the merchant, so merchants do not have legal standing to file directly.

It depends on how your shipments move. For DDP cross-border ecommerce where the carrier clears the shipment (FedEx, UPS, DHL, etc.), the carrier's brokerage is typically the IOR. For postal shipments, there is no formal ACE entry, so the standard IOR framework does not apply in the same way.

You are the importer of record if the following is true: you have a U.S. EIN number, you maintain a U.S. Customs Bond, and you contracted with a broker accordingly.

You will need to set up an ACE account, if you have not already done so, and then submit your refund request into the CAPE system through your ACE account. CBP has published detailed instructions for how to do this. Your broker should be able to provide you more details.

Economically, yes. The money came out of your pocket. Legally, no. CAPE is tied to the IOR designation in ACE, not to who ultimately paid for the duty. That's the gap most merchants are running into.

CAPE cannot be used for postal shipments. Postal shipments were not entered into ACE, and CAPE only processes ACE entries, so CAPE's process doesn't fit. CBP has not yet announced what mechanism merchants will use to claim refunds on postal IEEPA duties. The process simply doesn't exist yet. Zonos filed an amicus brief with the Court of International Trade to make sure postal shipment refunds are addressed. There's nothing you need to do right now — we'll update this page as soon as a postal pathway exists.

That's the most likely pathway for commercial shipments, but it requires ACE portal registration and banking enrollment on the broker's side, and each carrier is handling it differently. Talk to your carrier account rep for their specific plan.

We filed an amicus brief with the Court of International Trade to make sure postal shipment refunds are addressed, and we're in direct contact with CBP on the postal refund process while tracking court developments closely. As a path takes shape, directly or through carrier brokers, we'll share what we learn and what it may mean for your account.