Liberty Justice Center, Refund Process 4.16.2026

Countdown to April 20 and the Start of IEEPA Refund Process

April 16, 2026: CAPE Refund Process

CAPE (CBP’s new refund system) opens this Monday, April 20, and it is currently the only way for businesses to recover IEEPA tariff payments—plus interest.

Before it goes live, here are the 5 most important things to do right now:

TOP 5 THINGS TO DO BEFORE CAPE OPENS MONDAY

1. Confirm You Have ACE Access

Make sure you (or your broker) have an active ACE Secure Data Portal account.

If you can’t log in, fix it now
If your broker controls access, confirm they are ready to file

Why it matters: CAPE filings happen through ACE—no access means no refund.

2. Set Up ACH (MANDATORY)

Ensure your banking information is entered in ACE.

Refunds will be issued electronically only
No ACH = no payment

Why it matters: CBP will not send checks—this is a hard requirement.

3. Identify WHO Paid the Tariffs

Determine whether:

You (Importer of Record) paid directly, or
A carrier (FedEx, UPS, DHL) paid on your behalf

If a carrier paid:

Refunds may go to them first
You should prepare to coordinate with them

Why it matters: This determines who actually receives the refund.

4. Gather and Clean Your Entry Data

You’ll need clean entry numbers (no dashes) and your filer code. Errors will delay your refund.

Prepare your CAPE upload file now.

Entry numbers:
No dashes
Accurate and complete
Include:
Entry number + filer code only
Remove:
Any extra fields or formatting issues

Why it matters: Bad data = rejected entries and delays.

5. Confirm Filing Authority (CRITICAL)

Only the Importer of Record or the original filing broker can submit a CAPE declaration.

Verify who is allowed to submit your CAPE declaration:

Importer of Record (IOR) OR
Original filing broker only

Also check:

Multi-suffix importers → separate declarations required
4811 designee (refund recipient) is correct

Why it matters:

If the wrong party files, your submission may be rejected.

A few key updates from CBP:

Refunds will include interest under 19 USC 1505 (from payment to liquidation)
CAPE is required—even for businesses involved in litigation
There is currently no filing deadline, but early preparation matters

We’ve compiled step-by-step guidance, FAQs, and updates here: Visit the TERRA Refund Center

We’ll continue to update this as the process rolls out. If you have questions, stay close—this is moving quickly and more information will most likely be available on Monday.

Best,

The TERRA Team

Tariff Equity Refund Resource for America