Published: April 20, 2026 | Resource Center | Star Funding Operations
Following the landmark 2026 federal court decisions regarding the International Emergency Economic Powers Act (IEEPA), billions of dollars in collected duties are now being returned to U.S. importers. This guide provides the technical roadmap for recovering your funds through the newly launched Customs Automated Processing Engine (CAPE).
Section 1: Eligibility Criteria (Who Qualifies?)
To qualify for a refund, your business must satisfy the following technical requirements:
- Legal Status: You must be the Importer of Record (IOR). Secondary buyers or domestic distributors who absorbed costs but did not pay CBP directly are ineligible in this phase.
- Entry Types: Eligible entries typically include those filed under specific Section 232 or 301 actions that utilized IEEPA authority.
- Liquidation Status:
- Unliquidated: Entries not yet finalized.
- Recently Liquidated: Entries finalized within 180 days of the April 2026 portal opening.
Section 2: Step-by-Step Filing Process
The refund process is strictly digital. Follow these steps to ensure compliance:
Step 1: Audit Your Entry Summary
Request your ES003 Entry Summary Report from your customs broker. Filter for “Duty Code” fields associated with IEEPA surcharges from 2025 and 2026.
Step 2: Prepare the CAPE Declaration
The CAPE system requires a standardized CSV upload. Your file must include:
| Data Field | Requirement | Description |
|---|---|---|
| Entry Number | 11 Digits | The unique identifier for each shipment. |
| Filer Code | 3 Characters | The code identifying the customs broker or self-filer. |
| Duty Amount | Numeric | The specific IEEPA portion of the duty paid. |
Step 3: Portal Submission
Log into the ACE Secure Data Portal. Navigate to the “Accounts” tab and select the new “CAPE Declaration” sub-menu. Upload your validated CSV and sign the digital certification.
Section 3: Estimated Timeframes & Data
Based on CBP’s initial guidance, here are the expected milestones for the refund cycle:
- Portal Open Date: April 20, 2026.
- Validation Window: 5–10 business days for the CAPE system to verify entry numbers.
- Payment Issuance: 60–90 calendar days post-validation via ACH.
- Total Estimated Recovery Volume: $175 Billion (Nationwide).
Section 4: Technical Resources & Links
For the most accurate and up-to-date government information, utilize the following links:
- Official Filing Portal: ACE Secure Data Portal (CBP.gov)
- CBP Trade Documentation: Technical Guidance & CSMS Messages
Summary: Proactive Capital Management
Reclaiming IEEPA duties is more than a clerical task—it is an opportunity to re-inject liquidity into your operations. At Star Funding, we have been assisting businesses in optimizing their trade finance solutions since 1999. We have been through a lot of economic challenges over the years and we are always front and center working with our clients to make sure they are supported.