CBP Asks Comments on Court Refund Forms Under Emergency Act
Published Date: 10/5/2026
Notice
Summary
U.S. Customs and Border Protection is asking for public feedback on a form they use to handle court-ordered refunds under a special emergency law. This update keeps the paperwork clear and efficient for businesses and agencies involved. Comments are open until November 4, 2026, so don’t miss your chance to weigh in!
Analyzed Economic Effects
5 provisions identified: 1 benefits, 3 costs, 1 mixed.
Consolidated electronic refunds via CAPE
CBP is building the CAPE tool to consolidate multiple entry summaries for the same importer into a single refund payment that is directly deposited into the importer of record's (IOR's) account. The notice states the tariffs assessed under IEEPA from February 3, 2025 to February 24, 2026 total an estimated $166 billion and involve over 53 million entry summaries that CAPE is intended to process.
Refunds issued only by ACH; no paper checks
The Federal Government will issue IEEPA refunds electronically via Automated Clearinghouse (ACH); paper checks are no longer disbursed. CBP is holding refunds for filers who do not have an ACH account on file in the ACE Portal and directs any importer seeking a Treasury check waiver to notify CBP's Revenue Division in writing at revenue.division@cbp.dhs.gov; the IFR implementing electronic refunds was published in January 2026 (91 FR 21).
CSV submission rules and estimated paperwork burden
Filers must submit refund requests to CAPE as a Comma-Separated Values (CSV) file listing entry summary numbers; there is a per-declaration limit of 9,999 entries and CBP will screen and validate files (rejected files must be adjusted and resubmitted). CBP estimates 330,000 respondents, 495,000 total annual responses, 1 hour per response, and 495,000 total annual burden hours (plus a CSV replacement estimate of 33,000 responses at 0.5 hours each).
ACE Portal account or broker required to file
To submit an IEEPA refund through CAPE, the importer of record (IOR) or their licensed customs broker must have an active, up-to-date ACE Portal account and supporting profile; if a broker files, they must be the "notify party" in the ACE account. The notice states most small businesses do not have ACE accounts and are expected to continue using licensed customs brokers for the refunds process.
Automated screening with manual review for high-risk filings
The CAPE tool will use automated processes to segment risk and execute calculations, while CBP personnel will focus manual review on CAPE Declarations considered "high risk" due to dollar values or the IOR's risk profile. The tool is intended to ensure precise refunds to the correct IOR account and to retain duties, taxes, and fees owed to the U.S. government (e.g., AD/CVD and Section 232 duties).
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