CUSTOMS COMPLIANCE | 2026-05-22

CBP CAPE System Phase One: IEEPA Tariff Refund Process for California Importers — May 2026

U.S. Customs and Border Protection has launched Phase One of the Consolidated Administration and Processing of Entries (CAPE) system to process refunds of unlawfully collected IEEPA tariffs following the Supreme Court's February 20, 2026 invalidation ruling, with 15,123,221 entries already accepted and an estimated $35.46 billion in duty refunds and interest set to be disbursed through Treasury ACH payments beginning May 12, 2026.

On April 20, 2026, U.S. Customs and Border Protection launched Phase One of the Consolidated Administration and Processing of Entries system, an unprecedented electronic refund mechanism designed to process the enormous volume of tariff refund claims arising from the Supreme Court's February 20, 2026 decision invalidating the use of the International Emergency Economic Powers Act as authority for presidential tariff imposition.

Contact Trembach Law Firm at (818) 514-7680 for a confidential consultation.

Trembach Law Firm | 27001 Agoura Road, Suite 350, Calabasas, CA 91301