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 25% 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 25% 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 1 scope. Phase 1 covers the initial set of IEEPA tariff adjustments and represents a pool exceeding $20 billion in potential refunds. Future phases may cover additional tariff categories, but Phase 1 is live now.
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 within 3-5 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 and Section 301 overpayments, prepares the CAPE declaration 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.