IEEPA and CAPE

Can I claim both an IEEPA refund and duty drawback on the same entry?

Not at the same time: CAPE excludes entries that are the subject of a drawback claim, and CBP recommends filing CAPE first.

  • Filed by a licensed broker⁠†
  • Published fees, charged after CBP pays
  • Sealed on AMD SEV-SNP

The order that protects both refunds:

  1. CAPE first for any entry with IEEPA duty. CAPE refunds the IEEPA duty plus interest.

  2. Then drawback on the other duty on that entry, such as ordinary or Section 301 duty, for the share you exported or destroyed.

    Drawback is computed on final liquidated duties, so it waits for the entry's final numbers.

Filing drawback first can take an entry out of CAPE.

CBP's guidance excludes "Entries that are the subject of a drawback claim, including Type 47 Drawback entries."

If you already claimed drawback on an entry with IEEPA duty, that entry is outside CAPE.

Whether its IEEPA duty can be recovered another way isn't settled; talk to your broker or trade counsel.

We check every entry for CAPE first, and no entry goes into a drawback claim package while its CAPE question is open.

You or your filing broker files CAPE. The check is included in every drawback engagement.

  • CBP CAPE guidance, via Troutman Pepper and Holland & Knight, Apr 2026⁠[1]⁠[2]
  • 19 CFR 190.81⁠[3]
Also asked
  • Can I pursue multiple refund pathways at the same time?
  • How do we simplify the refund process for both programs?
  • What happens if I already claimed drawback on an IEEPA-eligible entry?

Written by the NexQloud Drawback team from the primary sources linked on this page.

Not legal advice. NexQloud Drawback is not a government agency.

NexQloud Drawback is software used by licensed customs brokers.

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IEEPA refunds, CAPE and drawback

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  1. 01

    Upload one quarter.

    Entry summaries, invoices and export records.

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  2. 02

    AI drafts your claim.

    It ties each export to its import, to the cent.

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  3. 03

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IEEPA refunds

Got your IEEPA refund? Drawback is the one that repeats.

We check every entry for CAPE first, the order CBP recommends.⁠[2] Drawback can recur every year.

Which tariffs qualify?

Section 301 duties, the Section 122 surcharge and the Section 338 duties on Canada all qualify.⁠[4]⁠[5]⁠[6]

How CAPE and drawback fit together

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Brokers earn the drawback fee. CPA firms bill their own work. Refund firms keep their CAPE clients. Design partners help shape it before launch.

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Questions

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What is duty drawback?

A refund of up to 99% of the duties, taxes and fees you paid on imports that you later export or destroy, or that went into products you export.⁠[7] It works in any industry.

When can I start?

We open to importers in waves, in the order of the waitlist. The demo shows the whole product with sample data today, and partners can apply now.

What will you need from me?

One quarter of records to start: entry summaries, invoices, packing lists, shipping documents, and export, return or destruction records.

How long until CBP pays?

With accelerated payment, CBP can pay before the claim is final. Its only published timing, from December 2018: processing "will generally take place within 3 weeks of the claim resubmission date."⁠[8]

Can I use my own customs broker?

Yes. Invite your own broker, or use one we name before you sign. Your POA stays with your broker, and your broker sets its own fee.

What if CBP pays less than claimed?

The fee follows what CBP actually pays. If CBP later recovers part of a payment, the fee is reduced to match.

Do you file CAPE claims?

No. We check every entry for CAPE first and flag what belongs there. You or your broker files CAPE. Refund firms work through one of you.

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