IEEPA Tariff Refunds Through the CAPE Tool: What FBA and Small Importers Actually Get Back

The Supreme Court invalidated the IEEPA tariff authority in a February 2026 decision that reset the entire post-2018 tariff architecture. CBP launched the Consolidated Administration and Processing of Entries (CAPE) tool inside ACE on April 20 2026 to accept refund claims against previously liquidated entries.

Two months in, most sellers filing through freight forwarders or DDP shipping arrangements are discovering the same problem: they paid the tariffs, but they cannot claim the refund. This walkthrough covers why that happens, how to check your standing, and what filing pathway applies if you are eligible.

The controlling law: IOR standing under 19 USC 1484

Refund eligibility does not turn on who wrote the check for the duty. It turns on who was declared as the Importer of Record on each entry. The Importer of Record is the party legally responsible for the entry filing and, under 19 USC 1484 and 19 CFR 141.11, the only party with standing to file refund claims, protests, or Post Summary Corrections against that entry.

On CBP Form 7501, the IOR appears on line 27 (Importer of Record Number). Line 26 lists the Ultimate Consignee. In the ideal case for a direct-import buyer, lines 26 and 27 both list your business EIN. That is direct representation, and it gives you full refund standing.

In the DDP or indirect-representation case, line 26 shows your business but line 27 shows the supplier, freight forwarder, or their US receiving warehouse. Your name is on the manifest but you are not the importer on the entry filing. CBP treats the party on line 27 as the sole refund claimant.

Pulling your ACE Entry Summary

You cannot audit this from the invoices your supplier sent you. Invoices and even 7501 photocopies from the supplier may show freight and duty amounts without clarifying who was named on line 27.

The authoritative record is the ACE Entry Summary. Options for pulling it:

Ask your customs broker for a copy on their letterhead. Brokers are required under 19 CFR 111.29 to retain entry documents for 5 years and to make them available to the importer named on the entry. If you are named on line 27, they must comply. If not, they will typically only release to the IOR of record.

Register for an ACE portal account through your broker if you have direct representation. Once inside ACE, the Entry Summary tab shows all entries filed under your EIN with the classifications, duties, and Chapter 99 headings applied.

Request an ACE ITRAC (Importer Trade Activity) report from CBP for entries under your EIN. This is a fee-based data pull but it captures the full historical entry set and confirms IOR status.

Filing pathways: PSC vs 19 USC 1520(d) vs protest

If you have IOR standing on the entries in question, three refund pathways apply depending on liquidation status:

Post Summary Correction (PSC) is available for entries not yet liquidated. The 314-day window from entry date applies. The broker submits the correction through ACE and CBP re-adjudicates the duty calculation. For IEEPA refunds specifically, PSC is the cleanest pathway because CBP re-computes without the invalidated Chapter 99 layer and issues the refund directly against the corrected entry summary.

19 USC 1520(d) reliquidation applies to entries already liquidated where the importer can show the liquidation was based on a mistake of fact, clerical error, or other correctable defect. The SCOTUS invalidation of the IEEPA authority arguably qualifies. The one-year statutory window from liquidation date applies.

19 USC 1514 protest is the general protest mechanism against liquidation, with a 180-day statutory window. CBP has issued CSMS bulletins extending or clarifying the protest window for IEEPA-specific claims. Check the current CSMS before filing.

The CAPE tool inside ACE is the mechanized submission pathway for all three. Broker or IOR files the claim electronically, CBP acknowledges and adjudicates, refund flows via ACH or check.

The DDP and forwarder problem

Sellers who imported through DDP arrangements or freight forwarders acting as customs broker face a structural issue. The forwarder or supplier holds the IOR line, so any CAPE refund CBP pays flows to them.

Recovery for the buyer in that case is a contract question, not a customs question. Your options:

Ask the forwarder or supplier for written confirmation of the refund amount received and their pass-through schedule. Reputable forwarders will pass through as an invoice credit against future shipments or as a direct refund.

Review your original commercial contract or forwarder services agreement. Some DDP contracts explicitly assign refund rights to the buyer or require pass-through. Others assign to the forwarder as part of the DDP compensation structure.

If pass-through is not automatic and the amount is material, a demand letter from counsel referencing the contract terms is usually enough. If not, small-claims or commercial litigation is available but often exceeds the refund amount in cost.

Going forward, sellers who care about refund standing should switch to direct-representation entry filing under their own IOR. This means engaging a customs broker directly (not through the supplier or forwarder), filing a Power of Attorney under 19 CFR 141.32, and ensuring line 27 always shows your EIN.

Practical recovery estimates

For FBA sellers who imported under their own IOR through 2019 to 2024, the potential refund population is substantial. IEEPA tariffs on Chinese-origin goods ranged from 7.5 percent to 25 percent depending on List and product. A $500,000 annual Chinese import volume at an average 20 percent IEEPA rate is $100,000 per year in potentially recoverable duties, times the number of years covered by unliquidated or liquidation-window entries.

For sellers who imported DDP or through a forwarder as IOR, the direct recovery is zero. Pass-through recovery depends entirely on the counterparty relationship.

The CAPE tool is not a general amnesty. It is a mechanized pathway to file refund claims that were always technically available under existing customs law. The bottleneck is standing, not process.

What to do this week

Pull an ACE Entry Summary printout for at least one representative entry from each of your major supplier channels. Identify line 27 on each. If your EIN appears, calendar the liquidation dates and the applicable refund windows.

If your name is not on line 27 for entries you thought you owned, that is the actionable finding. Engage a customs broker for direct representation on all future entries, and open the contract conversation with your existing DDP or forwarder counterparties on prior-year refunds.

CAPE processing timelines are running 60 to 120 days from acceptance to refund payment. Filing this quarter puts refunds in Q4 for eligible entries.