On June 23, 2026, CBP via CSMS 69035485 issued guidance explaining which reconciliation-flagged entries will be eligible for the next phase of the Consolidated Administration and Processing of Entries (CAPE) tariff refund tool, launching June 29, 2026.

CBP said the new phase (CAPE Phase 2) will accept only entries flagged for reconciliation when the subsequent reconciliation entry has not yet been filed with Customs. In contrast, entries flagged for reconciliation with a reconciliation entry already on file will be handled in a future CAPE phase and will not be included in the June 29 (CAPE Phase 2) rollout. In other words, CAPE will accept reconciliation-flagged entry types 01, 02, and 06, as long as the related reconciliation entry (type 09) has not been submitted. As with CAPE Phase 1 CBP also limited eligibility to unliquidated entries and entries within 80 days of liquidation.

CBP further clarified that once a reconciliation-flagged entry is accepted on a CAPE declaration, the trade may proceed to file the reconciliation entry. CAPE will remove IEEPA duties from the flagged entries before the reconciliation filing, separating the refund activity from the reconciliation calculations. After the reconciliation entry is filed, CBP said it will assume all related CAPE declarations associated with the reconciled entries were filed and accepted. Once a reconciliation entry is filed, the underlying entries will not be eligible to be filed on a CAPE Declaration in Cape Phase 2. 

Finally, CBP cautioned that if a reconciliation filing deadline is less than 30 days away, filers should prioritize submitting the reconciliation entry. All filing and processing requirements from CAPE’s first phase (CAPE Phase 1) remain in effect.

The Husch Blackwell International Trade and Supply Chain team will continue to monitor this and provide updates as they become available. If you have any questions or concerns, please contact your Husch Blackwell attorney.