CUSTOMS LITIGATION | 2026-09-24
CAPE Phase 3 Step by Step: IEEPA Refunds for Finally Liquidated Entries (October 6, 2026)
Who files what, in what order, how long each step takes, and what the July 30, 2026 date does and does not mean, based on CBP's September 15, 2026 declaration to the Court of International Trade.
CBP will open CAPE Phase 3 on October 6, 2026. It is the part of the IEEPA refund system for entries that liquidated more than 80 days ago, and CBP will use it only for importers that hold a Court of International Trade order. This guide walks through the six steps in the order they happen, says who does each one, and explains why the July 30, 2026 date changed timing but not eligibility. Every date and figure comes from CBP's own sworn declaration filed with the court on September 15, 2026, and
The short answer
- CAPE Phase 3 opens October 6, 2026. It is the part of CBP's refund system for entries that liquidated more than 80 days ago.
- Only importers with a Court of International Trade order get Phase 3 refunds. CBP says it cannot reopen a finally liquidated entry on its own.
- July 30, 2026 was a timing line, not a deadline. Plaintiffs whose importer number reached CBP by then file on October 6. Later plaintiffs get separate instructions.
- The attorney files the lawsuit and gets the order. The importer or its broker files the CAPE Declaration. Nobody can do the other side's job.
- The clock that matters is the two-year limit on the court action. Check your liquidation dates now.
What CBP told the court on September 15, 2026
On September 15, 2026, Brandon Lord, Executive Director of CBP's Trade Programs Directorate, filed a sworn declaration in Freestyle World, Inc. v. U.S. Customs and Border Protection, Court No. 26-01088, before Senior Judge Richard K. Eaton of the U.S. Court of International Trade. It is a public court filing, and it is the source for every date and number in this section.
Three things in it matter to an importer with old entries:
- Phase 3 has a date. "CBP will deploy CAPE Phase 3, which covers finally liquidated entries filed by plaintiffs for which the Court has ordered reliquidation, on October 6, 2026."
- July 30 sorts plaintiffs into two groups. "Plaintiffs who submitted a valid importer of record number to CBP by July 30, 2026, will be able to file CAPE declarations for Phase 3 as of October 6, 2026. CBP will provide additional instructions regarding CAPE Phase 3 to the plaintiffs who provided an importer of record number after July 30, 2026."
- The system works, and most money has already moved. The figures below are as of 3 p.m. Eastern on September 11, 2026.
| What CBP reported | Figure |
|---|---|
| CAPE declarations submitted since April 20, 2026 | 286,044 |
| Declarations that passed CBP's file checks | 201,293 |
| Entries covered by accepted declarations | 27.2 million |
| Entries already liquidated or reliquidated without IEEPA duties | 19.94 million |
| Entries that failed entry-level checks | 6.1 million |
| Refunds accepted for processing (potential and certified) | $134.7 billion |
| Refunds completed and sent to Treasury for payment | about $122 billion |
| Refunds stuck because no bank (ACH) details were on file | 20,184 refunds, about $1.3 billion |
The 6.1 million failed entries are the reason Phase 3 exists. CBP listed the main causes: the entry was past CBP's 90-day reliquidation authority, the entry had no Chapter 99 tariff number for IEEPA duties, or the entry was already on an earlier declaration. The first cause is the finally liquidated entry.
The $1.3 billion held for missing bank details is the most avoidable problem on the list. Before anything else, make sure the importer of record, or its CBP Form 4811 designee, has ACH refund information on file in the ACE Portal.
Why a finally liquidated entry needs a court order
The Supreme Court held in Learning Resources, Inc. v. Trump (February 20, 2026) that the International Emergency Economic Powers Act does not authorize tariffs. That decision creates the right to a refund. Getting the money on a specific entry still runs through the customs statutes, and those statutes are what make a court order necessary for older entries.
- 90 days. Under 19 U.S.C. § 1501, CBP may reliquidate an entry on its own within 90 days after liquidation. CAPE Phase 1 accepted entries within 80 days of liquidation to stay inside that window.
- 180 days. Under 19 U.S.C. § 1514, the importer may protest a liquidation within 180 days. A timely protest keeps the entry open on the administrative side.
- After 180 days with no protest, the entry is finally liquidated. CBP's position is that it cannot reopen it without a court order. Phase 3 is the mechanism CBP built to carry out those orders.
On July 15, 2026, Judge Eaton ordered CBP to reliquidate, without regard to IEEPA duties, the plaintiffs' entries that had been liquidated for more than 80 days, and indicated that the same relief would follow in the roughly 3,700 pending IEEPA cases. The government has appealed to the Federal Circuit. Until that appeal is decided, an importer with no case has nothing for the appellate decision to apply to. That is the practical reason to file now rather than wait.
| Where your entry stands | Route to the refund | Who acts |
|---|---|---|
| Not yet liquidated, or liquidated within the last 80 days | CAPE declaration (Phase 1) | Importer or broker in ACE |
| Liquidated 80 to 180 days ago | Protest under 19 U.S.C. § 1514, filed before day 180 | Importer or broker |
| Liquidated more than 180 days ago, no protest on file | Court of International Trade complaint, reliquidation order, then CAPE Phase 3 | Attorney files the case; importer or broker files the declaration |
Your liquidation dates decide the row you are in. The finally liquidated entries page explains how to read them, and the protest page covers the middle row.
The July 30, 2026 cutoff: what it decides and what it does not
July 30 was the date by which a plaintiff's importer of record number had to reach CBP to be in the first Phase 3 group. It decides when you file a Phase 3 declaration. It does not decide whether you can recover.
- Number reached CBP by July 30: you can file your Phase 3 declaration starting October 6, 2026.
- Number reached CBP after July 30, or you have not sued yet: CBP processes later plaintiffs after October 6, and we confirm each client's filing window directly. The court order is still the key that opens the door. You are later in line, not out of line.
The deadline that can actually close the door is different. Actions under 28 U.S.C. § 1581(i) are barred unless commenced "within two years after the cause of action first accrues" (28 U.S.C. § 2636(i)). Commentators dispute when that clock starts. A cautious importer measures it from liquidation, which means entries liquidated in 2025 are already running.
The six steps, in order
- Confirm the status of every entry. Pull the ES-003 and ES-022 reports from ACE. They show each entry's liquidation date and status and which entries CBP has already refunded. Sort the entries into the three rows above. Only the finally liquidated entries go to court. Who: importer or broker. Time: a day or two.
- File the complaint at the Court of International Trade. The complaint is filed under 28 U.S.C. § 1581(i) in the importer of record's name. It lists the entries, states that IEEPA duties were deposited, and asks the court to order reliquidation without IEEPA duties and a refund with interest. The case number issues the day it is filed. Who: attorney. Time: the day after the engagement letter is signed.
- Obtain the reliquidation order. The attorney asks the court for the order. The timing is the court's. In the IEEPA cases decided so far, the orders have followed the July 15 template. Who: attorney and the court.
- Get the plaintiff's importer number to CBP. CBP matches the plaintiff to the entries by importer of record number, so the number in the court papers must be the number on the entries. The attorney submits it under CBP's instructions to plaintiffs' counsel. Who: attorney. Time: same week as the order.
- File the CAPE Declaration when Phase 3 is open for you. The importer or its broker uploads the CSV of entries in ACE. CBP's file checks reject mismatched importer numbers, wrong-length entry numbers, and files that do not follow the template, so use the ACE template exactly. Confirm ACH bank details are on file first. Who: importer or broker. Time: an afternoon, if the data is clean.
- Reliquidation and payment. CBP reliquidates the entries without IEEPA duties and pays by ACH, with interest from the date of deposit. CBP's guidance for CAPE has been that valid refunds generally issue within 60 to 90 days after a declaration is accepted, absent a compliance concern. The clock runs from acceptance, not from upload. Who: CBP and Treasury.
Who does what
| The importer or broker | The attorney |
|---|---|
| Runs the ES-003 and ES-022 reports | Confirms which entries are finally liquidated and eligible |
| Signs the engagement letter; provides the entity, signer, and importer number | Drafts and files the complaint; pays the court filing fee |
| Confirms ACH refund details in the ACE Portal | Requests the reliquidation order and reports the case number |
| Files the CAPE Declaration in ACE | Submits the plaintiff importer number to CBP |
| Receives the refund by ACH | Follows up if a declaration is rejected or a refund does not arrive |
The deadlines that run at the same time
| Deadline | Source | What it does |
|---|---|---|
| 90 days after liquidation | 19 U.S.C. § 1501 | Last day CBP can reliquidate on its own. Explains the 80-day CAPE window. |
| 180 days after liquidation | 19 U.S.C. § 1514 | Last day to protest. After this, the entry is finally liquidated. |
| Two years after the claim accrues | 28 U.S.C. § 2636(i) | Last day to start the Court of International Trade action. The accrual date is disputed; count from liquidation to be safe. |
| October 6, 2026 | CBP declaration of September 15, 2026 | Phase 3 opens for plaintiffs whose importer number reached CBP by July 30, 2026. |
| Federal Circuit appeal | Government's appeal of the July 2026 orders | Pending. It applies to cases that exist. An importer without a case is not before the court. |
A typical timeline
Here is how the sequence runs for a California importer with two finally liquidated entries and one unliquidated entry.
- Day 0: reports pulled, entries sorted, engagement letter signed.
- Day 1: complaint filed; case number issued.
- Days after filing: reliquidation order entered on the court's schedule; plaintiff importer number sent to CBP.
- When Phase 3 is open for this importer: broker files the CAPE Declaration for the two finally liquidated entries.
- 60 to 90 days after acceptance: refund with interest arrives by ACH.
- Meanwhile: the unliquidated entry was refunded through Phase 1 on its own track. It never needed the court.
The steps that most often add time are inside the importer's control: a missing ACE bank enrollment, an outdated address on CBP Form 5106, or entry data that has to be reconstructed.
What it costs
Trembach Law Firm handles Court of International Trade refund actions on contingency. The attorney fee is 7% of the amount recovered and is paid only from the recovery. Clients pay the case costs: the $400 court filing fee and about $40 for service, reimbursed within 7 business days after filing. Eligibility depends on your entries; no result is guaranteed.
Frequently Asked Questions
My entries liquidated more than 180 days ago and I never protested. Is it too late?
No. The protest and the court action are different remedies. The July 2026 orders were entered in Section 1581(i) cases, many for importers that never protested. What closed is the administrative route. The court route stays open until the two-year limit runs.
Did I miss the July 30, 2026 deadline?
July 30 set who files on October 6. Plaintiffs whose number reached CBP later are processed by CBP after October 6. It was not an eligibility deadline.
Can my attorney file the CAPE Declaration for me?
No. The CAPE Declaration is filed in ACE by the importer of record or its customs broker. The attorney files the court case, obtains the order, and submits the plaintiff importer number to CBP.
My CAPE submission was rejected as "final liquidation status." What does that mean?
The entry is past CBP's 90-day reliquidation authority. It cannot be refunded through Phase 1 or Phase 2. It needs a reliquidation order from the court, then a Phase 3 declaration.
Which entries should go in the lawsuit?
Only the finally liquidated ones. Entries still within the 80-day CAPE window go through a declaration now. Entries inside the 180-day protest window should be protested before day 180. Mixing them into the complaint wastes time and money.
How long does the whole process take?
The case number issues on the day of filing. The order follows on the court's schedule. The declaration is filed once Phase 3 is open for the importer, and CBP's stated expectation is payment generally within 60 to 90 days after acceptance.
Does the refund include interest?
Yes. CBP's completed refunds are reported as "duties plus interest," and interest runs from the date of deposit. On older entries the interest is a meaningful part of the recovery.
What if the government wins its appeal?
The appeal concerns the July 2026 orders in cases that exist. Filing puts your entries in the group the appellate decision applies to, whichever way it goes. Waiting leaves you outside it.
What do I need before contacting counsel?
The ES-003 and ES-022 reports from ACE, your importer of record number, the entity's legal name and address on file with CBP, and the name of the person who will sign the engagement letter. That is enough to confirm eligibility and file.
Does a court case help entries that are still unliquidated?
No, and it does not need to. Unliquidated entries and entries within 80 days of liquidation are refunded through a CAPE declaration without any court involvement.
Sources
- Declaration of Brandon Lord, Freestyle World, Inc. v. U.S. Customs and Border Protection, U.S. Court of International Trade, Court No. 26-01088, Doc. 50 (filed Sept. 15, 2026).
- 19 U.S.C. § 1501 (voluntary reliquidation within 90 days); 19 U.S.C. § 1514 (protests, 180 days); 28 U.S.C. § 1581(i) (jurisdiction); 28 U.S.C. § 2636(i) (two-year limit).
- Thompson Hine, CBP Confirms October 6, 2026 Launch of Phase 3 (Sept. 16, 2026); Mohawk Global, CBP to Launch Phase 3 for CAPE Processing.
- Holland & Knight, CAPE Has Arrived: A Guide to Navigating the Next Phase of IEEPA Duty Refunds (April 2026; refunds expected within 60 to 90 days of CAPE Declaration acceptance); National Law Review, After Learning Resources: Liquidation, Protests, and IEEPA Tariff Refunds (Sept. 18, 2026).
Related reading on this site: CAPE Phase 3 in October 2026 for liquidated entries, IEEPA refunds for finally liquidated entries, the Federal Circuit appeal, and refund deadlines and timeline.
Talk to a Court of International Trade attorney
Anatolii Trembach is admitted to the U.S. Court of International Trade and is counsel of record in filed IEEPA refund actions. If your entries are finally liquidated, send the ES-003 and ES-022 reports and we will tell you within a business day which entries qualify and what the recovery would be. Start on the finally liquidated entries intake page or call (818) 514-7680.
Contact Trembach Law Firm at (818) 514-7680 for a confidential consultation.
Trembach Law Firm | 27001 Agoura Road, Suite 350, Calabasas, CA 91301