Phase 1 (April 20, 2026). Entries not yet liquidated, or liquidated within the prior 80 days.
It excluded entries on a drawback claim, entries flagged for reconciliation and entries under open protest.
It also excluded finally liquidated entries past the 80 days, non-ACE entries, antidumping and countervailing duty entries pending liquidation, and Type 08 and 23 entries.
- Phase 2 (June 29, 2026). Added reconciliation-flagged entries under the same 80-day limit.
- Phase 3 (scheduled for October 6, 2026, as of September 17, 2026). Finally liquidated entries under court-ordered reliquidation, for Court of International Trade plaintiffs that gave CBP their importer-of-record number by July 30, 2026.
Importers whose entries are finally liquidated and who didn't sue have no confirmed CAPE path yet.
It depends on a pending Federal Circuit appeal or a class certification ruling.
What to do now:
- list your entries with IEEPA duty and their liquidation status;
- keep them off drawback claims until CAPE is settled;
- and confirm your ACH refund enrollment.
You or your filing broker files.
- What is CAPE Phase 1?
- What is CAPE Phase 2?
- What is CAPE Phase 3?
- What do CAPE Phases 1 and 2 cover, and what actions should importers take now to prepare for refund claims?
- Is every entry eligible right now?
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.
