My CAPE declaration was rejected because the entry is finally liquidated. What now?
Quick answer
You have two parallel paths. First, if the entry liquidated within the last 180 days, file a protest under 19 U.S.C. § 1514 now — that preserves the claim no matter what. Second, CAPE Phase 3 (expected late July 2026) is slated to cover finally liquidated entries, though its scope is contested in the government's Federal Circuit appeal. Tariffi tracks both clocks per entry.
Detailed Answer
A "finally liquidated" rejection means the entry's duty determination was final before your declaration reached CBP — the current CAPE phases (Phase 1 and the Phase 2 reconciliation expansion) cannot reach it. The claim is not dead. There are two tracks, and the right answer is usually both.
Track 1: the § 1514 protest (do this first).
Every liquidated entry has a 180-day protest window under 19 U.S.C. § 1514 and 19 CFR § 174.12, starting on the liquidation date. If your rejected entry is still inside that window, a timely protest preserves the refund claim regardless of what happens to CAPE Phase 3 or the pending litigation. This is the protective filing — it costs nothing to preserve and forecloses nothing.
Your licensed broker partner files the protest as Filer of Record; Tariffi prepares the entry data and flags every rejected entry that is approaching its 180-day deadline.
Track 2: CAPE Phase 3 (watch, don't wait).
CBP has indicated Phase 3, covering finally liquidated entries (approximately $11.4 billion in IEEPA duties), is expected in late July 2026. But its scope is contested: DOJ is appealing the CIT's universal-refund order at the Federal Circuit, and Phase 3 could be narrowed — potentially to importers who filed their own CIT suits. Do not let a protest window lapse while waiting for Phase 3 to open.
How Tariffi handles rejected-for-liquidation entries:
- Each rejection is mapped to its liquidation date and 180-day deadline.
- Entries inside the window are routed to your broker for protest preparation.
- Entries outside the window are tracked for Phase 3 eligibility as CBP defines it (a protective CIT filing is the remaining option for high-value entries — see what is a CIT protective filing).
- You see both clocks per entry in your dashboard.
See also: What is CAPE Phase 3?
Related Questions
What is CAPE Phase 3?
CAPE Phase 3 is the expected final phase of CBP's IEEPA refund program, covering finally liquidated entries — approximately $11.4 billion in duties. CBP has indicated late July 2026, but the scope is contested: DOJ is appealing the CIT's universal-refund order, and Phase 3 could be narrowed. A § 1514 protest within 180 days of liquidation is the protective path.
What does 'liquidation' mean for customs entries?
Liquidation is CBP's final determination of the duties, taxes, and fees owed on a customs entry. Once an entry is liquidated, the 180-day protest window starts. Unliquidated entries get the lowest Tariffi fee tier (10%), recently liquidated entries are 15%, and entries liquidated beyond 180 days require CIT filing at 18%.
What is a CIT protective filing?
A CIT (Court of International Trade) protective filing is a legal action filed in federal court to preserve your refund rights on entries whose 180-day protest window has closed. It is the mechanism for older liquidated entries that can no longer use the standard CBP protest process. Tariffi facilitates CIT filings at the 18% contingency tier.
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.
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