Quick Overview
IEEPA tariff refunds are now being rolled out, and the US Customs and Border Protection (CBP) has activated the CAPE system from April 20, 2026, to process these refunds. Refund claims will be accepted only through the ACE portal, meaning your Importer of Record (IOR) must have an active ACE account with ACH refund authorization completed
To receive IEEPA tariff refunds, your IOR must have an active ACE account. Without an active ACE account and refund banking authorization, eligible duty refunds may not be processed. ACE readiness is now a requirement who want to receive refunds without delays.
Before getting into ACE setup, it’s important to understand why IEEPA refunds are happening and what changed after the U.S. Supreme Court ruling. Read our detailed article: US Supreme Court Ends IEEPA Tariffs - What Changes for Indian Trade?
What Is ACE?
ACE stands for Automated Commercial Environment. It is the official electronic system run by US Customs and Border Protection (CBP) to manage all trade going in and out of the United States.
Through ACE, importers, exporters, freight forwarders, and customs brokers can:
- File customs declarations electronically
- Track shipment clearance status
- Manage duty payments and refunds
- Communicate with CBP and partner agencies
- Access compliance tools and trade reports
From April 20, 2026, IEEPA tariff refunds under the CAPE system can only be claimed through the ACE portal.
How Tariff Refunds Will Be Rolled Out Through CAPE?
The US government had imposed additional tariffs on Indian goods under the IEEPA (International Emergency Economic Powers Act). IEEPA tariffs have now been scrapped, and previously imposed duties can now be claimed through CBP’s new CAPE refund process.
CBP has activated CAPE (Customs Automated Processing Engine) from April 20, 2026, to begin processing IEEPA refunds. Claims must be submitted through the ACE portal via a CSV upload.
Who will get the refund: Refunds are issued to the Importer of Record (IOR) or an authorized designated party (via ACE / Form 4811). A licensed customs broker may file the claim if they handled the original entry.
Refunds are processed for each shipment separately, so every shipment entry is considered individually.
DDP/DAP Shipments
- If you used your own US customs bond, you are the IOR and eligible.
- Refund is issued to you even if the customs broker paid duties on your behalf.
CIF Shipments
- The US buyer is typically the IOR, so the refund goes to them.
- Exception: If you arranged customs clearance using your own bond, then you will be eligible for refunds.
CAPE Phase 1 Eligibility: Which Entries Qualify for Refunds?
CBP is processing IEEPA tariff refunds through CAPE in Phase 1, but only entries that meet specific liquidation and filing conditions will be included in this first rollout.
| Phase 1 Includes | Phase 1 Excludes |
| Formal and informal entries where IEEPA duties were paid (including entries within the 90-day voluntary reliquidation window and liquidated within the last ~80 days). | Entries covered by an active protest. |
| Entries currently under review, suspended, or extended (refund issued at liquidation). | Entries not filed through the ACE system or lacking liquidation status in ACE. |
Ensure your importer has completed ACH Refund Authorization in the ACE portal- without it, CAPE refunds cannot be processed.
Note: Entries excluded from Phase 1 are expected to be covered in future CAPE phases, as CBP releases further official notifications and rollout updates.
Steps to Set Up ACE for Tariff Refunds
If you want to be CAPE-ready, here are the steps to follow :
1. Confirm email on Form 5106: Make sure the importer record (Form 5106) in CBP's system has the correct email address. CBP will use this for all CAPE communication.
2. Request an ACE Portal account: Submit an account request at https://ace-accounts.cbp.gov/s/importer-form if you do not have one already.
3. Add ACH refund information: Log in to ACE → Accounts → Importer → Select Company → ACH Refund Authorization. Enter banking details and click 'Get Info/Refresh'.
Note: ACE supports only US bank accounts. If your entity has no US bank account, you can open a virtual US account through services like Skydo and link it in ACE.
Action Checklist for Exporters
To avoid missing the CAPE refund window, exporters should ensure that their importer setup and shipment records align with CBP’s ACE requirements.
- Confirm the importer email is correct in CBP records (Form 5106).
- Ensure your U.S. buyer’s ACE account is active.
- Complete the ACH refund bank account setup in ACE.
- Prepare shipment and duty data for CAPE CSV filing.
- Stay in touch with your freight forwarder for entry and liquidation details.
ACE and CAPE readiness can be complex for Indian exporters. Intoglo supports India–USA exporters with IEEPA tariff refund queries, and we can help you set up an ACE account for just $100 per account. Additionally, we provide refund readiness checks and end-to-end shipment documentation support so you don’t miss out on eligible IEEPA refunds.
Reach out to Intoglo for tariff refund queries and be ready to claim your IEEPA refunds.
📩 contact@intoglo.com | 📞 +91 84697 08714
Conclusion
ACE is not just a US customs portal - it is now the gateway to recovering money you may have lost to IEEPA tariffs. With the CAPE system active since April 20, 2026, IEEPA refund processing has already begun through the ACE portal. Exporters who ensure their US importers have an active ACE account with ACH refund authorisation will receive refunds faster, while delays in setup may lead to missed or delayed refunds.
FAQs
As an Indian exporter, do I need to create an ACE account myself?
Not necessarily. The ACE account is typically created by your US importer (IOR). However, if you shipped on DDP/DAP terms and used your own customs bond, you are the IOR, and you need the ACE account. Your freight forwarder or customs broker can guide you through this.
I shipped CIF to the US. Can I still get an IEEPA tariff refund?
No, in CIF shipments, your US buyer is the IOR, and they used their customs bond to pay duties. The refund will go to them, not to you. If you want refund eligibility on future shipments, consider switching to DDP or DAP terms where you control the customs process.
What if my US importer does not have a US bank account in ACE?
ACE only supports US bank accounts for refund payments. If your importer or your Indian entity does not have one, you can open a virtual US bank account through platforms like Skydo. Once created, you link it in the ACE portal under ACH Refund Authorization.
What happens if the CAPE system goes live and I am not ready?
You will miss Phase 1 refunds entirely. CAPE processes only entries that are already in the ACE system and within the 80-day liquidation window. Delays in setup mean you fall outside the eligible window. The preparation window is right now; do not wait.
