On April 20, 2026, U.S. Customs and Border Protection (CBP) launched the Consolidated Administration and Processing of Entries (CAPE) portal, giving businesses a formal pathway to request refunds for tariffs that the Supreme Court ruled unconstitutional earlier this year. The government could owe businesses up to $175 billion following the landmark ruling that struck down tariffs imposed under the International Emergency Economic Powers Act (IEEPA).
For small and mid-sized businesses that have been paying inflated import costs for months, this is a significant development. But the refund process is not automatic, and there are important steps you need to take to recover your money. Here is what you need to know.
In February 2026, the U.S. Supreme Court ruled that President Trump's tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were unconstitutional. The Court determined that IEEPA does not grant the president authority to impose tariffs, striking down the emergency levies that had been applied to imports from multiple countries.
Following the ruling, the Court of International Trade (CIT) ordered CBP to issue refunds to importers who had paid IEEPA tariffs. Thousands of businesses subsequently filed lawsuits seeking reimbursement, and CBP developed the CAPE system as a centralized mechanism to process these refund claims.
CAPE stands for Consolidated Administration and Processing of Entries. It is a tool built into CBP's existing ACE Secure Data Portal that allows importers of record (IORs) and licensed customs brokers to submit refund requests electronically.
Rather than processing refunds on an entry-by-entry basis, CAPE is designed to consolidate multiple entries into a single declaration. This is a significant operational improvement that should speed up the refund process for businesses with multiple import shipments.
If your business imported goods into the United States and paid tariffs that were imposed under IEEPA authority, you may be eligible for a refund. The key eligibility requirements for Phase 1 of the CAPE process include:
Phase 1 is expected to cover a substantial portion of eligible refund claims. CBP has indicated that additional phases planned for later in 2026 will address more complex scenarios, including reconciliation entries, drawback claims, and historically liquidated entries.
The process for filing a tariff refund through CAPE involves several steps that require preparation and attention to detail.
Step 1: Verify Your ACE Portal Access. Make sure you have an active ACE Secure Data Portal account with the "Importer" sub-account. If you do not have an account, apply for one immediately at the CBP website. Without this account, you cannot file a refund claim.
Step 2: Enroll in ACH Refunds. All refunds are required to be paid electronically via Automated Clearing House (ACH). You must provide your bank account information through the ACE Portal. If your bank information is not on file, your refund will not be processed until it is provided.
Step 3: Compile Your Entry Records. Gather records of all import entries on which you paid IEEPA tariffs. You will need entry summary numbers and associated details to prepare your CAPE Declaration.
Step 4: Prepare Your CSV File. CAPE Declarations are submitted by uploading a comma-separated values (CSV) file through the ACE Portal. Each file can include up to 9,999 entries, and you can submit multiple declarations if needed. CBP provides templates and formatting guidelines on their website.
Step 5: Submit Your CAPE Declaration. Log into the ACE Portal and navigate to the CAPE tab. Upload your CSV file and submit. The system will validate your file and individual entries. If accepted, you will receive a CAPE claim number confirming your declaration is being processed.
Step 6: Monitor Your Refund Status. ACE Portal users with Importer sub-account access can track refund activity using ACE Reports. The REV-603 Trade Refund report covers successful refunds, and the REV-613 ACH Rejected Refunds report highlights any refunds that have been rejected.
CBP has indicated that refunds will generally be issued within 60 to 90 days following acceptance of a CAPE Declaration, unless compliance concerns require further review. In some cases, CBP has suggested refunds could be processed within 45 days for straightforward claims.
The timeline depends on several factors, including the complexity of your entries, whether there are any compliance flags, and the overall volume of claims being processed. Early preparation and clean documentation can help accelerate the process.
For many small businesses, tariff payments have represented a significant cash flow burden over the past year. The prospect of receiving substantial refunds creates both opportunities and planning considerations.
Cash Flow Recovery: Businesses that receive tariff refunds will see a meaningful influx of capital. This creates an opportunity to reinvest in growth, pay down existing debt, or build cash reserves.
Bridge Financing: If your business has been financially strained by tariff costs and cannot wait 60 to 90 days for a refund, a short-term business line of credit or term loan can bridge the gap. At Blue Group Capital, we help businesses access working capital quickly so they can stabilize operations while waiting for government refunds.
Strategic Reinvestment: Once refunds arrive, consider using the capital strategically. Whether it is upgrading equipment, expanding into new markets, or building inventory ahead of demand, having a plan for the incoming capital ensures it generates maximum return.
Financial Planning: Work with your accountant to understand the tax implications of tariff refunds. Depending on how the original tariff payments were treated on your returns, the refund may have tax consequences that need to be planned for.
The tariff refund process represents a unique moment for small businesses. Whether you need bridge financing while waiting for your refund, want to strategically deploy refund capital for growth, or are looking for ongoing working capital solutions, Blue Group Capital is here to help.
Our expert team specializes in fast, flexible financing for small and mid-sized businesses across the US and Canada. We provide lines of credit, term loans, equipment financing, and SBA loans with competitive rates and approvals as fast as 24 hours. Get started today and speak with a dedicated funding advisor about your options.
If your business imported goods into the United States and paid tariffs imposed under IEEPA authority, you may be eligible. Check your import records for any entries that included IEEPA-related HTS Chapter 99 codes. Your customs broker can help you identify eligible entries.
Not necessarily. Importers of Record can file CAPE Declarations directly through their own ACE Portal account. However, if your entries were originally filed by a customs broker, that broker can also submit the CAPE Declaration on your behalf.
Phase 1 of CAPE is limited to unliquidated entries and entries within 80 days of liquidation. If your entries have been finalized beyond that window, you will need to wait for later phases of CAPE, which CBP plans to roll out later in 2026 to address these more complex situations.
Yes. Blue Group Capital provides short-term lines of credit and term loans that can bridge the gap while you wait for your government refund. Many of our clients receive funding within 72 hours of applying. Apply today to learn what you qualify for.
The refund amount depends on how much your business paid in IEEPA tariffs. The government has estimated that up to $175 billion in total refunds may be owed to approximately 330,000 importers. Your specific refund will be based on the IEEPA duties paid on your individual import entries, including applicable interest.
Blue Group Capital LLC is a business financing advisory firm. We provide tailored financing solutions for businesses in the US and Canada.
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