What is the deadline for CAPE Phase 1?
Quick answer
CAPE Phase 1 does not have a single batch deadline. Each entry has its own 180-day protest window per 19 CFR § 174.12 starting from the liquidation date. Entries that have already passed this window may still qualify through a protective CIT filing. File sooner to capture more entries before their individual windows close.
Detailed Answer
There is no single "deadline" for CAPE Phase 1 — the program uses rolling processing, and each entry has its own filing window. Understanding this structure is critical to maximizing your recovery.
Per-entry protest windows. Under 19 CFR § 174.12, each customs entry has a 180-day protest window that begins on the date of liquidation. If you file within this window, the entry qualifies for the standard 15% fee tier. Entries that are still unliquidated have not started their clock yet and qualify for the lowest 10% tier.
What happens after 180 days? If an entry was liquidated more than 180 days ago, the standard protest window has closed. However, you can still seek recovery through a protective filing in the U.S. Court of International Trade (CIT) at the 18% fee tier. CIT filings are a recognized legal mechanism for challenging liquidated entries — they just take longer (typically 6-18 months on court calendar).
Why filing sooner matters:
- More entries qualify at lower fee tiers. Every day that passes, more entries cross their 180-day liquidation mark, moving from the 15% tier to the 18% CIT tier.
- Unliquidated entries are cheapest. At 10%, entries that CBP has not yet liquidated represent your best recovery rate.
- Rolling processing means no queue advantage. CBP processes CAPE declarations as they arrive — there is no advantage to waiting for a batch window.
CAPE phase scope. Phase 1 (live April 20, 2026) covers unliquidated entries and entries within about 80 days of liquidation. Phase 2 (live June 29, 2026, per CSMS #68340863) added reconciliation-flagged entries — roughly $28.7 billion in IEEPA duties. Phase 3, for finally liquidated entries (~$11.4 billion), is expected in late July 2026, subject to the government's pending Federal Circuit appeal. Program-wide, $94.9 billion has been accepted into CAPE for processing per CBP's June 2026 court filing.
Our recommendation: Upload your ES-003 as soon as possible to capture the maximum number of entries at the lowest fee tiers. The intake process takes about 15 minutes.
Related Questions
How long does a tariff refund take?
Refund timing is governed by federal statute, not by Tariffi. CBP has up to two years to decide a protest under 19 U.S.C. § 1515, though most CAPE Phase 1 claims process faster. After CBP allows your claim, Treasury ACHs the refund directly into your own bank account within 1-3 business days. CIT filings for older entries add court calendar time.
How do I get a tariff refund?
Upload your ACE ES-003 entry-summary CSV to Tariffi. Our platform analyzes your entries for IEEPA overpayments (recovered through CAPE) and Section 301 overpayments (recovered separately via USTR exclusions), prepares the filing data, and routes it to a CBP-licensed customs broker partner who files under their own license. No advance fees — you pay a contingency only when CBP approves your refund.
Am I eligible for an IEEPA tariff refund?
You may be eligible if you are a U.S. importer of record who paid tariffs under the International Emergency Economic Powers Act on qualifying entries within the CAPE lookback window. Upload your ES-003 entry-summary CSV and Tariffi analyzes each entry's eligibility automatically — no commitment required to check.
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.
Need help?
Upload your ES-003 to see how much you could recover, or talk to our team.