CAPE Phase 3 creates a long-awaited path for certain finally liquidated IEEPA entries to move into the refund process beginning October 6, 2026. The opening is narrow, however: eligibility depends on plaintiff status, a court-ordered reliquidation, and the timing of the importer’s IOR submission to CBP.
CAPE Phase 3 Eligibility Is Narrowly Defined
CAPE Phase 3 is designed for finally liquidated entries filed by plaintiffs for which the U.S. Court of International Trade has ordered reliquidation. It is not a general reopening of every finally liquidated entry in ACE, nor does it automatically extend relief to importers that did not secure importer-specific court orders.
That distinction should drive every operational decision. Importers and brokers should not treat the presence of IEEPA duties, final liquidation, or an entry record in ACE as sufficient evidence of Phase 3 eligibility. Each entry population must be tied to both an eligible plaintiff and the applicable court-ordered relief.
The Plaintiff and Reliquidation Tests
A defensible eligibility review should answer three questions for every proposed entry:
- Was the entry filed under the IOR number associated with an eligible plaintiff?
- Is the entry covered by a court order directing reliquidation?
- Is the entry finally liquidated and otherwise within the defined Phase 3 pool?
Legal case status and CAPE filing readiness are related but separate workstreams. Counsel generally determines the scope of judicial relief, while trade operations teams translate that scope into entry-level data. Brokers should obtain clear, documented filing instructions rather than infer eligibility from importer communications or broad descriptions of pending litigation.
The July 30 IOR Submission Gate
Plaintiffs that provided CBP with a valid IOR number by July 30, 2026, can begin submitting Phase 3 CAPE Declarations on October 6. Plaintiffs that submitted an IOR number after July 30 should expect additional instructions before proceeding.
This timing rule makes IOR validation a critical control. Trade teams should confirm the exact number submitted, including suffixes where applicable, and reconcile it against the IOR used on the covered entries. A mismatch could delay validation even when the underlying entries are otherwise eligible.
Operational Readiness Before October 6
The strongest CAPE Phase 3 preparations combine legal scoping, entry-data normalization, portal access, and refund banking controls. Waiting until deployment to assemble the eligible population could create avoidable submission errors and slow the conversion of approved refunds into cash.
Build a Court-Order-to-Entry Crosswalk
Importers should create a controlled entry inventory that links each entry number to the relevant plaintiff, IOR, court order, liquidation status, and internal owner. The crosswalk should also retain the source system, original duty data, and any exclusions identified during review.
Brokers managing entries for multiple plaintiffs need strict account separation. Files should not combine eligible entries with entries belonging to non-plaintiffs, affiliated entities that are not covered, or importers awaiting later CBP instructions. Similar company names and shared corporate structures do not establish legal eligibility.
A practical readiness workflow typically includes:
- Confirming the plaintiff’s active case and the scope of the reliquidation order.
- Matching eligible entries to the correct IOR number.
- Verifying that the IOR was submitted by the July 30 cutoff.
- Removing entries outside the order or Phase 3 population.
- Reconciling the final upload file to the approved entry inventory.
Prepare the ACE Portal Filing Process
Phase 3 CAPE Declarations are submitted through the CAPE tab in the ACE Portal. Filing is CSV-only and is not available through ABI. Each CSV file may contain no more than 9,999 entries.
Organizations with larger populations should establish a file-splitting convention before launch. Batch identifiers, row counts, control totals, and duplicate checks can help prevent entries from being omitted or submitted twice. The team should also confirm that designated users have functioning ACE Portal access and the appropriate account permissions.
Because CAPE operates outside normal ABI transmission workflows, broker procedures should identify who creates, approves, uploads, and monitors each file. A formal maker-checker process is generally appropriate for high-value refund populations.
Refund Controls Must Extend Beyond CAPE Filing
Submitting a valid CAPE Declaration is an important step, but it does not complete the refund lifecycle. Importers and brokers also need controls for portal responses, exception handling, payment reconciliation, and ACH refund enrollment.
The scale of the banking issue is material. Approximately $1.3 billion in completed refunds has remained untransmitted because the recipients lacked the necessary ACH refund account information. This demonstrates that successful processing can still fail to produce timely cash if banking setup is incomplete.
Refund ACH Is Separate From Payment ACH
An importer’s ACH arrangement for paying duties does not automatically establish the account used to receive refunds. Refund ACH enrollment is a separate requirement and should be verified independently.
Treasury, accounting, and trade compliance teams should confirm that the refund account is active, belongs to the correct legal entity, and aligns with the IOR connected to the CAPE filing. They should also document who is authorized to change banking information and how updates are validated. Fraud controls remain essential because tariff refunds can involve substantial amounts.
Establish Submission and Payment Reconciliation
A robust reconciliation process should track each batch from the approved entry inventory through CSV upload and eventual payment. At minimum, the control record should capture:
- File name and batch identifier
- Submission date and submitting user
- Number of entries uploaded
- Entries accepted or requiring correction
- Expected refund amount, where available
- Payment status and receipt date
- Exceptions requiring CBP, ACE support, or legal review
Operational questions concerning IEEPA refunds can generally be directed to IEEPARefunds@cbp.dhs.gov. Broader trade engagement questions may be sent to traderelations@cbp.dhs.gov. ACE access or technical issues can be raised with the ACE Account Service Desk at 866-530-4172 or ace.support@cbp.dhs.gov.
These channels should support, not replace, an internal issue log. Centralized tracking prevents duplicate inquiries and gives management a clear view of unresolved refund exposure.
- On September 15, 2026, CBP Executive Director Brandon Lord filed a declaration in Freestyle World, Inc. v. CBP (CIT Court No. 26-01088) stating that CAPE Phase 3 will deploy on October 6, 2026, covering finally liquidated entries filed by plaintiffs for which the CIT has ordered reliquidation; plaintiffs who submitted a valid IOR number by July 30, 2026, can file CAPE declarations starting that date, with additional instructions forthcoming for later submitters.
- As of 3 p.m. ET on September 11, 2026, CBP reported 286,044 CAPE declarations submitted (covering 27.2 million entries and approximately $134.7 billion in potential/certified refunds), of which about $122 billion in duties plus interest had been certified and sent to Treasury for disbursement; 20,184 refunds totaling about $1.3 billion remained untransmitted due to missing ACH account information.
- Phase 3 is limited to CIT plaintiffs with specific reliquidation orders and is not a universal mechanism for non-litigants; the government continues to appeal broader CIT relief to the Federal Circuit, arguing CBP lacks authority to reliquidate finally liquidated entries without importer-specific court orders.
- Law firm and trade alerts issued September 16–26, 2026 (e.g., Thompson Hine, Shapiro, Mohawk Global, Alba) advised importers to confirm active CIT case status, verify IOR submissions, and ensure ACH refund enrollment, as Phase 3 follows earlier delays (originally targeted for late July/August) to add validations preventing non-IEEPA adjustments.
- Practitioner posts on X (September 16–23, 2026) from IOR services, brokers, and refund firms (e.g., @IOR_USA, @thetariffbureau, @JanelGroup) highlighted the October 6 launch, $122 billion already sent to Treasury, eligibility restrictions, and the need to treat litigation separately from CAPE filings while addressing ACH bottlenecks.
Frequently Asked Questions
Who Can Use CAPE Phase 3 on October 6, 2026?
The opening applies to plaintiffs with finally liquidated entries for which the Court of International Trade has ordered reliquidation, provided a valid IOR number was submitted to CBP by July 30, 2026. Entry-level eligibility should be confirmed against the specific court order.
Are All Finally Liquidated IEEPA Entries Eligible?
No. Final liquidation alone does not make an entry eligible. CAPE Phase 3 is limited to the defined plaintiff and court-order population; it is not a universal refund mechanism for every importer or every finally liquidated entry in ACE.
What Happens if the IOR Number Was Submitted After July 30?
Plaintiffs that provided an IOR number after the cutoff should await additional CBP instructions. They should continue preparing entry data, validating court-order coverage, and confirming refund ACH enrollment, but should not assume they can file on October 6.
Can a Broker Submit a Phase 3 Declaration Through ABI?
No. CAPE Declarations are filed as CSV files through the CAPE tab in the ACE Portal. ABI submission is not available. Each upload is limited to 9,999 entries, so large populations must be divided into controlled batches.
Does an Existing ACH Account for Duty Payments Cover Refunds?
Not necessarily. Refund ACH is separate from the ACH arrangement used to pay duties. Importers should verify refund enrollment directly and ensure the banking information corresponds to the correct legal entity and IOR.
How Stable Software Can Help
Turn Eligible Entries Into a Controlled Refund Workflow
CAPE Phase 3 requires more than producing a CSV. Importers and brokers need to connect court-defined eligibility with accurate entry data, IOR validation, batch controls, exception management, and payment reconciliation.
Stable Software helps trade teams organize entry populations, automate data validation, generate controlled filing outputs, and maintain an auditable record from eligibility review through refund receipt. Its workflow technology can reduce spreadsheet dependency while giving compliance, brokerage, finance, and legal stakeholders a shared operational view. For organizations preparing high-volume CAPE declarations, that structure can improve filing accuracy and accelerate the resolution of exceptions without replacing required legal or regulatory judgment.
Resources
| Type | Resource |
|---|---|
| Brandon Lord declaration (Sept 15, 2026), Freestyle World, Inc. v. CBP, CIT Court No. 26-01088 | storage.courtlistener.com — gov.uscourts.cit.19175.50.0 |
| CBP IEEPA Duty Refunds page | cbp.gov — ieepa duty refunds |
| CAPE Trade Information Notice (updated July 10, 2026) | cbp.gov — 26 0723 trade information notice CAPE |
