{"id":7824,"date":"2026-09-17T19:31:28","date_gmt":"2026-09-17T17:31:28","guid":{"rendered":"https:\/\/leyton.com\/us\/?post_type=article&#038;p=7824"},"modified":"2026-09-17T19:31:30","modified_gmt":"2026-09-17T17:31:30","slug":"cape-phase-3-set-to-launch-october-6-what-it-means-for-ieepa-tariff-refunds","status":"publish","type":"article","link":"https:\/\/leyton.com\/us\/insights\/articles\/cape-phase-3-set-to-launch-october-6-what-it-means-for-ieepa-tariff-refunds\/","title":{"rendered":"CAPE Phase 3 Set to Launch October 6: What It Means for IEEPA Tariff Refunds\u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">On September 15, 2026, CBP&#8217;s Executive Director of Trade Programs, Brandon Lord, filed a declaration with the U.S. Court of International Trade confirming that&nbsp;<strong>Phase 3 of the CAPE system<\/strong>&nbsp;will deploy on&nbsp;<strong>October 6, 2026<\/strong>. This is the phase importers have been waiting&nbsp;for, since&nbsp;it finally addresses refunds on entries that have already gone through&nbsp;<strong>final liquidation<\/strong>.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-how-we-got-here-nbsp\" class=\"wp-block-heading\">How We Got Here&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">After the Supreme Court ruled in February 2026 that certain <strong><a href=\"https:\/\/leyton.com\/us\/ieepa-customs-tariff-refund\/\">IEEPA tariffs<\/a><\/strong> were unlawful, CBP built the Consolidated Administration and Processing of Entries (CAPE) system inside ACE to process refunds at scale, roughly 330,000 importers had paid an estimated\u00a0$166 billion\u00a0in IEEPA duties across 53 million entries.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CAPE rolled out in stages:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Phase 1 (April 20, 2026): unliquidated entries and entries liquidated within the prior\u00a080 days, about 63% of affected entries.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Phase 2 (June 29, 2026): certain reconciliation entries.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Phase 3 (originally targeted for late July, repeatedly delayed for &#8220;additional validations,&#8221; now confirmed for October 6): finally liquidated entries.\u00a0<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">A CIT order issued on July 17,\u00a02026\u00a0also matters here, it directed CBP to reliquidate, without regard to IEEPA duties, entries belonging to plaintiffs that had been liquidated for more than\u00a080 days. That order underpins Phase 3&#8217;s legal basis.\u00a0<\/p>\n\n\n\n<h2 id=\"h-who-actually-qualifies-for-phase-3-nbsp\" class=\"wp-block-heading\">Who Actually Qualifies for Phase 3&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is the&nbsp;part easiest&nbsp;to misread. Phase 3 does not open refunds to every finally liquidated entry. Per CBP&#8217;s declaration, three conditions must all be met:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>The entry has completed final liquidation.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>The filer is a plaintiff in a pending CIT case seeking IEEPA refunds.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>The entry falls within the scope of a court reliquidation order.\u00a0<\/li>\n<\/ol>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">CBP&#8217;s position\u00a0remains\u00a0that,\u00a0absent\u00a0a court order, it has no authority to refund finally liquidated entries automatically and that position is still being litigated on appeal.\u00a0<\/p>\n\n\n\n<h2 id=\"h-the-key-date-july-30-2026-nbsp\" class=\"wp-block-heading\">The Key Date: July 30, 2026&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Eligibility also hinges on when a plaintiff&nbsp;submitted&nbsp;its Importer of Record (IOR) number to CBP:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submitted before July 30,\u00a02026\u00a0\u2192 can start filing Phase 3 CAPE declarations on October 6.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submitted after July 30,\u00a02026\u00a0\u2192 must wait for further CBP instructions before\u00a0participating.\u00a0<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"h-not-automatic-and-not-risk-free\" class=\"wp-block-heading\">Not Automatic And Not Risk-Free\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A few important caveats:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No\u00a0auto-refunds. Even eligible importers must actively file a CAPE Declaration and pass CBP&#8217;s file- and entry-level validation before any money moves to Treasury.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Scope could still shift. The government&#8217;s appeal on whether non-plaintiff importers deserve refunds\u00a0on finally\u00a0liquidated entries is unresolved.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Administrative delays are real. On September 9, 2026, members of Congress wrote to CBP Commissioner Rodney\u00a0Scott\u00a0flagging cases where account approvals\u00a0weren&#8217;t\u00a0completed within CBP&#8217;s own 90-day refund-request window, hurting small\u00a0importers in particular.\u00a0<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"h-what-importers-and-counsel-should-check-now-nbsp\" class=\"wp-block-heading\">What Importers and Counsel Should Check Now&nbsp;<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Confirm plaintiff status in a pending IEEPA refund case at the CIT.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>Verify the specific entries fall under a court reliquidation order.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>Confirm\u00a0the IOR number was\u00a0submitted\u00a0to CBP before July 30, 2026.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li>Cross-check entry data against CAPE declaration template requirements before filing.\u00a0<\/li>\n<\/ol>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Importers who\u00a0submitted\u00a0their IOR number after July 30 should watch closely for CBP&#8217;s supplemental guidance,\u00a0that&#8217;s\u00a0the next major checkpoint before they can join Phase 3.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Based on CBP&#8217;s September 15,\u00a02026\u00a0CIT declaration and related public court filings. For informational purposes only, not legal advice.<\/em>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On September 15, 2026, CBP&#8217;s Executive Director of Trade Programs, Brandon Lord, filed a declaration with the U.S. Court of International Trade confirming that&nbsp;Phase 3 of the CAPE system&nbsp;will deploy on&nbsp;October 6, 2026. This is the phase importers have been waiting&nbsp;for, since&nbsp;it finally addresses refunds on entries that have already gone through&nbsp;final liquidation.&nbsp; How We [&hellip;]<\/p>\n","protected":false},"author":72,"featured_media":7830,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[91,411,409],"tags":[464,427],"expertise":[476,366],"class_list":["post-7824","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-international-en-en","category-news-en","category-tax-updates-en","tag-ieepa","tag-tariff-en","expertise-duty-and-tariff-recovery","expertise-global-trade-optimization"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CAPE Phase 3 Set to Launch October 6: What It Means for IEEPA Tariff Refunds\u00a0 - Leyton United States<\/title>\n<meta name=\"description\" content=\"CAPE Phase 3 deploys on October 6, 2026. 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