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Following the 2026 US Supreme Court ruling invalidating certain tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”), as well as subsequent orders from the Court of Internation Trade for the issue of refunds, the US Customs and Border Protection (“CBP”) has launched a new online system (“CAPE”) which will enable impacted businesses to seek refunds of the duties previously paid.
Introducing the CAPE refund portal
The CAPE portal, which sits within the wider ACE system, went live on 20 April 2026, allows for the submission of electronic claims of refunds. While the system is limited initially to lower complexity cases, it is expected to capture a significant portion of eligible entries. Additional phases are expected to be rolled out later in 2026 to capture more complex scenarios.
Refunds, where accurate, are expected to be issued within 60-90 days, but the process may take longer where compliance issues are identified. In addition to the refund of the duty paid, businesses are also set to benefit from interest on the amounts paid.
What this means for your business
From an Irish perspective, the introduction of CAPE is particularly relevant for multinational groups with US supply chains, as it offers the potential to recover historic costs but also introduces compliance exposures if filings are not robust.
While CAPE presents a real cash recovery opportunity for impacted businesses, the process is not automatic. Claims must be proactively filed, supported by accurate data, and will be subject to detailed validation by the CBP. Once submitted, amendments cannot be amended once accepted.
As part of the submission process, businesses will be required to confirm that the entries included in the refund claim are both accurate and compliant across all aspects of the entry/customs declaration, and not just in relation to the IEEPA tariff element. We therefore recommend that an appropriate review as well as validation checks are carried out in advance of a submission being made in order to minimise the risk of broader compliance issues being identified by the CBP.
How RSM can support
Acting early is key to maximising recovery while also managing compliance risk. We work with our specialist RSM US Customs advisory team to support business throughout the refund process as follows:
- Ensure you are correctly registered and set up with the ACE portal .
- Identify eligible IEEPA duty entries and assess the refund eligibility under the initial and subsequent phases.
- Prepare and validate data for CAPE submissions.
- Support with internal controls, documentation, and governance.
- Advise on the refund strategy as well as identifying and mitigating compliance risks that could impact refunds.
- Manage broader customs and trade considerations throughout the process.
- Ensure compliance while minimising business disruption.
- Resolve any queries with CBP post submission.
