CAPE Phase 3 Is Live: Are You Still Owed IEEPA Refunds?

As of October 20, 2026, Importers who filed suit against the tariffs levied under the International Emergency Economic Powers Act and submitted importer of record numbers to the agency between July 31 and Aug. 13 qualify for this wave of access to CAPE Phase 3. CBP launched Phase 3 on Oct. 6, and it was previously limited to importers who submitted their importer of record numbers by July 30 (see 2610060055).

CBP launched CAPE Phase 3 on October 6, 2026—and if you’ve been following the IEEPA refund process, this phase significantly expands who may now be eligible.

But the eligibility rules are specific. Before assuming your company qualifies, it’s worth understanding exactly what Phase 3 covers—and what it doesn’t.

A Quick Recap: What CAPE Is and Where We Are

The Consolidated Administration and Processing of Entries (CAPE) system was built to streamline IEEPA tariff refunds through CBP’s ACE Secure Data Portal, allowing bulk refund claims instead of entry-by-entry filings.

Phases 1 and 2 addressed unliquidated entries and reconciliation-flagged entries. CBP has already certified and transmitted billions of dollars in refunds to the U.S. Treasury through those phases.

Phase 3 is different. It was created specifically to address finally liquidated entries—entries that have already completed the liquidation process and were previously outside the scope of earlier phases.

Who Phase 3 Actually Covers

This is where the details matter most.

CAPE Phase 3 is not open to the general public.

Eligibility is strictly limited to importers that are active plaintiffs in pending IEEPA cases at the U.S. Court of International Trade (CIT) whose entries are covered by a court-ordered reliquidation.

There is also a deadline requirement for this initial rollout. To be eligible, companies must have provided CBP with a valid Importer of Record (IOR) number by July 30, 2026. CBP has indicated it will issue separate instructions for eligible entities that submitted their IOR numbers after that date.

If your company is not a CIT plaintiff, Phase 3 does not automatically cover you.

Recovering refunds for non-litigated, finally liquidated entries remains subject to ongoing court appeals and legal proceedings over whether the CIT can mandate refunds for importers that never filed suit. That question has not been resolved.

A Note for Non-Litigants: Start With a Trade Attorney

If your company has not yet filed a case at the U.S. Court of International Trade and you believe you may have grounds to pursue IEEPA refunds for finally liquidated entries, that process begins with qualified legal counsel—not your customs broker.

Filing or joining litigation at the CIT is a legal matter that falls outside the scope of customs brokerage services. Western Overseas will not advise on whether or how to pursue a legal filing, and we are not in a position to make that determination on your behalf.

What we can do is refer you to a list of trade attorneys who handle these matters. From there, a qualified attorney can evaluate your situation, advise you on whether filing is still an option, and guide you through the appropriate legal process.

If you are a current Western Overseas client and would like a trade attorney referral, please contact our team directly, and we will provide that list. The right first call here is to a trade attorney—not to us. That’s not a limitation. It’s us making sure you get the right guidance from the right source.

What This Means in Plain Terms

Here’s a straightforward way to think about where your company may stand:

You may be eligible for Phase 3 if:

• Your company is an active plaintiff in a pending IEEPA case at the CIT
• A court-ordered reliquidation covers your entries
• You provided a valid IOR number to CBP by July 30, 2026

Phase 3 likely does not apply to you if:

• Your company did not file a lawsuit at the CIT for finally liquidated entries
• Your entries were not covered under Phases 1 or 2, and you are not in active litigation

You may still have options if:

• You submitted your IOR number after July 30, 2026—CBP has stated separate instructions are forthcoming for that group
• Your situation involves unliquidated or reconciliation-flagged entries that may have been addressed under earlier phases

ACE Account Readiness Remains Critical

One lesson that carried forward from earlier CAPE phases: your ACE Secure Data Portal account and ACH banking information must be current before any refund can be transmitted.

CBP will not reissue a refund if the first transmission fails. If your account information is outdated or your banking enrollment is incomplete, an approved refund can sit uncollected.

If you’re eligible and haven’t verified your ACE account status, that should happen before anything else.

How Western Overseas Can Help

The CAPE process—across all three phases—requires careful review of entry status, liquidation timing, IOR information, and ACE account configuration. For companies in active litigation, coordinating with legal counsel and your customs broker is essential to ensure the right entries are included and the filing is structured correctly.

At Western Overseas, we help clients evaluate entry eligibility, verify ACE account readiness, and coordinate the documentation needed for CAPE submissions. We translate the regulatory complexity into clear, actionable steps—so you’re not navigating CBP guidance alone.

If you’re unsure whether your entries qualify under Phase 3—or whether earlier phases addressed your situation—contact our customs compliance team. We’ll help you assess where you stand and what steps make sense.