On March 12, 2026, U.S. Customs and Border Protection (“CBP”) filed a declaration with the Court of International Trade providing an update on the portal to be used for CBP to issue International Emergency Economic Powers Act (“IEEPA”) tariff refunds. According to the declaration, there will be a claim portal for users to interface with the Consolidated Administration and Processing of Entries (“CAPE”). To file a claim, importers will need to upload a CSV list of entries subject to the IEEPA tariffs. CBP will then use a program to remove IEEPA HTS numbers and run duty calculations. CAPE will review and liquidate or reliquidate entries as well.

Importantly, CAPE initially will not be able to process the following types of entries: (1) unliquidated entries subject to trade remedies proceedings; (2) entries where liquidation status is suspended, extended, or under review; (3) entries covering goods withdrawn from bonded warehouses or foreign trade zones; (4) entries subject to drawback claims. However, CBP anticipates updating CAPE to allow it to process more complicated entries as it further refines this proposed process.

In response, Judge Eaton continued the suspension of his previously-issued order regarding liquidation and issued a new order requiring the government to file an updated progress report by March 19, 2026.