Are warehouse entries (types 21/22) eligible for CAPE refunds?
Quick answer
No — effective July 7, 2026 (CSMS #69127837), CBP rejects warehouse entry types 21 and 22 from CAPE with an 'ENTRY TYPE NOT ALLOWED' error. The IEEPA duty is still refundable, but the declaration must cite the withdrawal entries (types 31, 32, 34, or 38), where the duty was actually assessed and paid.
Detailed Answer
Effective July 7, 2026, CBP announced in CSMS #69127837 that warehouse entries — entry types 21 and 22 — are rejected from CAPE with an "ENTRY TYPE NOT ALLOWED" error.
Why warehouse entries are excluded. A warehouse entry places goods into a CBP-bonded warehouse with duty payment deferred. No IEEPA duty is actually paid on the type 21/22 entry itself — duty is assessed and paid when the goods are withdrawn for consumption, on withdrawal entries (types 31, 32, 34, or 38). Since the refund follows the duty, CAPE requires the withdrawal entry numbers.
The duty is still refundable. If you paid IEEPA duties on goods withdrawn from a bonded warehouse, the overpayment is recoverable — the declaration just has to reference the right entries:
- Identify the withdrawal entries (types 31/32/34/38) associated with each warehouse entry.
- Declare those withdrawal entry numbers through CAPE.
- CBP calculates the refund from the duty actually paid at withdrawal.
If you already filed type 21/22 entries. Declarations that listed type 21/22 warehouse entries between CAPE's April 20 launch and July 6, 2026 — without referencing the withdrawals — will not be reliquidated by CBP. New declarations citing the withdrawal entries are needed. If some of your entries fall in this bucket, do not assume the earlier filing preserved the claim.
How Tariffi handles this. The ES-003 analysis identifies entry types automatically, maps warehouse entries to their withdrawal entries, and builds the CAPE CSV against the withdrawal entry numbers. Entries filed under the pre-July 7 rules are flagged for re-declaration so the refund is not silently lost.
Related planning note. For goods still sitting in a bonded warehouse, no refund claim is needed at all if the rate has already dropped — you simply pay the lower rate in effect at withdrawal. See the bonded warehouse glossary entry.
Related Questions
What does the CAPE rejection 'unable to calculate duty' mean?
'Unable to calculate duty' is among the most common CAPE rejection codes. It means CBP's systems could not compute the refund for that entry from its own records — typically because of complex duty structures, a pending Post-Summary Correction, or data that does not match CBP's records. It is usually correctable: fix the underlying issue and refile.
How do I know if my entries are eligible?
Upload your ES-003 entry-summary CSV at tariffi.io/intake/start. Tariffi's analysis engine automatically cross-references each entry's HTS codes against the CAPE-eligible tariff schedule, checks liquidation status, identifies disqualifying factors, and shows you a per-entry breakdown of eligible amounts and applicable fee tiers.
What is the CAPE program?
CAPE (Consolidated Administration and Processing of Entries) is CBP's electronic program for processing IEEPA tariff refund declarations. Importers who overpaid IEEPA tariffs submit CAPE declarations through the ACE portal. (Section 301 duties are not refundable through CAPE — that is a separate USTR-exclusion path.) Tariffi automates the data preparation; your licensed customs broker partner transmits the declaration under their ABI filer code.
What happens if CBP denies my claim?
If CBP denies any entry in your CAPE declaration, you owe nothing on the denied portion. Your broker partner (Filer of Record) responds to any CBP Form 28 or Form 29 within the scope of the LPOA at no additional charge. For entries worth contesting, the broker may file a further protest or recommend CIT action.
Need help?
Upload your ES-003 to see how much you could recover, or talk to our team.