U.S. Customs and Border Protection will begin processing refunds in October for certain finally liquidated entries that were subject to now-defunct tariffs, according to a court filing.
Starting Oct. 6, businesses that submitted a valid importer of record number to CBP by the end of July can seek refunds for finally liquidated entries through the agency's Consolidated Administration and Processing of Entries portal, or CAPE, Brandon Lord, executive director of CBP's Trade Programs Directorate, said in the filing.
Those seeking refunds for entries submitted after July 30, 2026, must await additional instructions, the filing says, without providing a timeframe.
This is the latest development in CPB’s phased rollout of CAPE, which handles refunds for tariffs enacted under the International Emergency Economic Powers Act and invalidated by the Supreme Court in February.
The agency launched the first two phases earlier this year but had yet to install capabilities to handle finally liquidated entries. CBP previously targeted the end of July for this third phase, which would handle roughly $11.4 billion or 6.9% of IEEPA tariffs, but delayed the implementation.
"For businesses waiting on finally liquidated IEEPA entries, this is a meaningful development," Pete Mento, managing director of global trade advisory services at Baker Tilly, said in a LinkedIn post. "But please read the eligibility requirements before telling your CFO to start spending the refund. Your litigation status and the applicable court orders still matter."
Businesses' litigation status is critical because the Justice Department has appealed a court ruling from earlier this year that initially directed CBP to refund unprocessed or unfinalized entries and was later expanded to include finally liquidated entries.
The DOJ opposes including some finally liquidated entries, arguing the court lacks jurisdiction to issue a universal refund order for all finalized entries. The agency argues the order applies only to affected parties that have sued for refunds.
As of Sept. 11, CAPE has accepted roughly $134.7 billion in potential and certified refunds for processing, with $122 billion sent to the Treasury Department for disbursement, according to the filing.
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