What changed: CAPE Phase 3, scheduled by CBP for 6 October 2026, covers entries liquidated more than 80 days ago, but only for importers that have sued at the U.S. Court of International Trade (CIT) and are covered by its July 2026 reliquidation order. Phases 1 and 2 remain open to every importer of record for unliquidated entries and entries liquidated within the last 80 days.
1. Entry inventory
- Run the ACE ES-003 report with the IEEPA tariff indicator to list every entry line with IEEPA duties.
- List entry numbers as 11 characters without dashes, and put an apostrophe before a leading zero so the CSV keeps it.
- Record importer of record, filer code, entry date, liquidation date and status, and IEEPA duties paid.
- Sort each entry: unliquidated or liquidated within the last 80 days (Phases 1 and 2, open now); liquidated more than 80 days ago (Phase 3, CIT plaintiffs only); or not yet accepted by CAPE (section 4).
- Reconciliation-flagged entries (types 01, 02, 06): file the CAPE declaration before the type 09 reconciliation entry, because once the type 09 is filed, the flagged entries must wait for a later CAPE phase. CBP says to prioritize the reconciliation if its deadline is close, for example less than 30 days away.
- Warehouse: list the warehouse withdrawals (types 31, 32, 34, 38), not the warehouse entries (types 21, 22), which CAPE has rejected since 7 July 2026.
- Drawback: put drawback-eligible entries on a CAPE declaration before filing the drawback claim, because CAPE rejects entries already on a drawback claim.
- Check that no entry is already on an accepted declaration, and keep each declaration to 9,999 entries or fewer.
2. Filing authority and refund setup
- Confirm who files: the importer of record, or the licensed customs broker that filed the entries, whose filer code must match the first three characters of each entry number. CBP says attorneys cannot file.
- Verify ACE Portal access, including an Importer sub-account for refund bank details and refund reports.
- Enroll in ACH refunds in the ACH Refund Authorization tab. Refund bank details are separate from ACH payment details, and CBP holds refunds until they are on file.
- If refunds should go to another party, confirm a CBP Form 4811 notify party designation that covers refunds, that the notify party is listed on each entry summary, and that it is enrolled for ACH refunds.
- Phase 3 only: confirm with trade counsel that the CIT reliquidation order is entered in your case and that counsel sent CBP your importer of record number. Plaintiffs whose numbers reached CBP by 30 July 2026 can file from 6 October 2026; CBP will send later plaintiffs separate instructions.
CAPE declarations are filed by the importer of record or its licensed customs broker in ACE. A licensed U.S. customs broker reviews and files every entry under your power of attorney: one of our partner brokers, or your existing broker working from the same record. Greenwich does the customs work behind each entry with AI.
3. Clean the file before CAPE
- File any post-summary correction (PSC) for non-IEEPA issues before the CAPE declaration, for example an expired HTS code or a missing related HTS code that triggers a CAPE error.
- Check the PSC window: within 300 days of entry and at least 15 days before scheduled liquidation, whichever comes first. After liquidation, only a protest or prior disclosure can correct the entry.
- Do not use a PSC to request an IEEPA refund; CBP prohibits it.
- Plan protests: CAPE rejects entries on an open or suspended protest, CBP accepts no PSC once an entry is on a CAPE declaration, and a protest on non-IEEPA issues or the refund amount waits until the entry liquidates or reliquidates and the refund is issued. The protest deadline is 180 days after that liquidation or reliquidation.
- Confirm contractual ownership of refunds with suppliers, customers or other parties.
- Take trade counsel’s advice on lawsuits, protests and refund ownership, especially for entries liquidated more than 80 days ago if you have not sued.
4. Not yet accepted by CAPE (as of 2 October 2026)
- Reconciliation entries (type 09) and flagged entries with a type 09 already on file
- Entries on a drawback claim
- Warehouse entries (types 21, 22); file the withdrawals instead
- Entries covered by an open protest
- Entries not filed in ACE, or without a liquidation status in ACE
- AD/CVD entries pending liquidation under Commerce instructions
- Entries liquidated more than 80 days ago, for importers that have not sued
5. Status tracking
| ACE report | Use |
|---|
| ES-003 | Find entry lines with IEEPA duties (IEEPA tariff indicator) |
| ES-022 | CAPE declarations, entries and refund numbers, with principal and interest shown separately |
| REV-603 | Pending and successful refunds, including “Sent to Treasury” and “Treasury Issued” |
| REV-613 | Refunds rejected because ACH refund enrollment is incomplete |
| REV-615 | Entry-level detail for CAPE refunds sent to the Treasury |
Timing note: CBP says valid IEEPA refunds are generally issued within 60 to 90 days after a CAPE declaration is accepted, unless a compliance concern needs more review, and most reach the bank account 3 to 5 weeks after liquidation or reliquidation. Refunds include interest under 19 U.S.C. 1505. CBP does not email status updates.
6. Key dates
| Date | Event |
|---|
| 20 April 2026 | CAPE Phase 1 opened |
| 29 June 2026 | Phase 2 opened for reconciliation-flagged entries |
| 7 July 2026 | CAPE stopped accepting warehouse entries (types 21, 22) |
| 17 July 2026 | CIT order to reliquidate plaintiffs’ entries liquidated more than 80 days ago |
| 30 July 2026 | Cut-off for plaintiffs’ importer of record numbers for the first Phase 3 filings |
| 5 October 2026 | Appellees’ brief due in the Federal Circuit appeal of the universal refund injunctions (No. 26-1895) |
| 6 October 2026 | CAPE Phase 3 scheduled to open; CBP’s next status report to the CIT due |
Sources and limits
Not covered: de minimis claims, drawback recalculation and AD/CVD liquidation.
Last reviewed: 2 October 2026.