U.S. IEEPA duties: Importers can now apply for refunds

What is IEEPA?

IEEPA stands for the International Emergency Economic Powers Act. It is a U.S. law that allows authorities to “regulate […] imports” under special circumstances.

As a result, many companies importing goods into the United States have paid additional duties on their shipments during 2025. On February 20, 2026, the Supreme Court of the United States of America determined that “regulate […] imports” does not include the collection of duties and tariffs.

On February 24, 2026, U.S. Customs and Border Protection (CBP) stopped collecting these duties, and beginning in April 2026, the agency started gradually opening the refund process for previously paid amounts.

“Many importers are not aware that they may be eligible for refunds of duties already paid. The important thing now is to identify affected entries early and ensure the required documentation is in place,” says Ramon Patlan, Customs & Compliance Officer at Blue Water.

New refund process: CAPE

To manage the refund process, CBP launched the Consolidated Administration and Processing of Entries function, also known as CAPE.

CAPE is being implemented in phases, and phase one is already active.

At this stage, the program includes:

• Entries that have not yet been fully liquidated by CBP.
• Entries that were liquidated within 80 days prior to the CAPE submission.

It is important to note that U.S. customs entries may remain open for up to 360 days after cargo release. As a result, some entries may fall outside the refund eligibility window if companies do not act in time.

Key considerations for importers

There are several practical requirements and limitations in the current phase:

•  Access to the ACE Portal is required: CAPE is only available through the U.S. customs ACE Portal system.
• Access is limited to certain users: Only importers and customs brokers with ACE access can use the CAPE function.
• Not all entries are eligible: CBP reviews each submission individually, and not all cases will qualify for refunds.
• Refunds are issued via ACH transfer only: Any approved refunds will be paid electronically through the U.S. ACH system.
• A U.S. bank account is required: The ACH system only accepts U.S. bank accounts. 

What should companies do now?

Companies that imported goods into the United States and previously paid IEEPA duties should consider taking the following steps:

1. Obtain access to the ACE Portal.
2. Identify potentially affected entries.
3. Review customs documentation and verify data accuracy.
4. Establish a U.S. ACH bank account.
5. Submit a formal CAPE refund request. 

How can Blue Water help?

At Blue Water, we are closely monitoring developments and actively supporting customers through the new refund process.

If the importer grants access to its ACE Portal account, Blue Water can assist with:

• Identifying affected entries and potential refund opportunities.
• Extracting and analyzing relevant data.
• Reviewing and validating customs documentation.
• Advising on ACH setup and U.S. banking requirements.
• Assisting with the formal CAPE refund process.
• Coordinating required documentation with CBP.

At the same time, our customs and compliance specialists continue to monitor CBP’s implementation of CAPE and the evolving practical requirements surrounding the process.

Early action may be crucial

Refunds will not be issued automatically. Importers are responsible for identifying eligible entries, securing the necessary documentation and submitting requests through the appropriate U.S. customs systems.

For companies with significant import volumes into the United States, it may therefore be beneficial to begin assessing potential refund opportunities now and ensure the necessary processes and banking arrangements are in place.

If you would like guidance regarding IEEPA refunds or support evaluating your opportunities, Blue Water’s specialists are ready to assist.