🇺🇸 USFBA FeesHigh ImpactApril 10, 2026
CBP Opens IEEPA Tariff Refund Portal April 20: Sellers Can Recover Duties Paid During 2025
Effective: April 20, 2026
US FBA and FBM sellers who imported inventory from any country under IEEPA tariff orders between February 4, 2025 and February 24, 2026
U.S. Customs and Border Protection (CBP) confirmed that Phase 1 of its IEEPA duty refund process launches April 20, 2026. Amazon sellers who imported goods while IEEPA tariffs were in effect — from February 4, 2025 through February 24, 2026 — can now file for refunds through CBP's new Consolidated Administration and Processing of Entries (CAPE) system in the ACE portal. Phase 1 covers unliquidated entries and entries within 80 days of liquidation. Refunds include original IEEPA duties plus IRS interest and are expected to be processed within 60–90 days of an accepted CAPE Declaration.
Key Points
- CBP's CAPE refund portal launches April 20, 2026 — accessible through the ACE (Automated Commercial Environment) online portal
- Covers IEEPA duties paid on imports from February 4, 2025 through February 24, 2026, when IEEPA tariff authority ended
- Phase 1 applies to unliquidated entries and entries within 80 days of liquidation; additional phases will address remaining entries
- Importer of record (or their authorized broker) files a CAPE Declaration in ACE; refunds issued within 60–90 days of acceptance
- Run the Entry Summary report (ES-003) in ACE filtered for HTSUS codes 9903.01.XX and 9903.02.XX to identify your eligible entries
- If the administrative process fails, importers have until February 3, 2027 to pursue litigation as a fallback
What You Should Do Now
- 1Log into your ACE portal account and run the Entry Summary report (ES-003) filtering for HTSUS codes 9903.01.XX and 9903.02.XX to identify all eligible IEEPA duty entries
- 2Calculate your total refundable amount including IRS interest for each qualifying entry
- 3Engage a licensed customs broker to prepare and file your CAPE Declaration in ACE on or after April 20, 2026
- 4Monitor your filing status — CBP targets 60–90 day processing from CAPE Declaration acceptance
- 5If your entries are not in Phase 1 scope, watch for Phase 2 launch announcements to address remaining eligible entries
Official Source
Thompson Hines SmarTrade →This summary is written in our own words based on the official source linked above. Policies may be updated after publication. Always check the official Amazon source for the latest details.