Quick Overview
IEEPA tariff refunds enter CAPE Phase 3 on October 6, 2026, covering eligible entries liquidated for more than 80 days. CBP currently limits Phase 3 participation to qualifying Importers of Record involved in pending CIT litigation.
Key Facts About IEEPA Tariff Refunds
- CAPE Phase 3 is scheduled to launch on October 6, 2026.
- Phase 3 covers entries liquidated for more than 80 days.
- CBP currently limits Phase 3 participation to eligible CIT plaintiffs.
- Importers must provide their Importer of Record number to CBP.
- The scope of Phase 3 eligibility remains subject to ongoing litigation.
How the CAPE Refund Process Has Expanded
CBP has introduced CAPE in stages rather than opening one refund process for every type of entry at once.
Phase 1, launched on April 20, 2026, allowed Importers of Record to seek IEEPA tariff refunds for unliquidated entries and certain entries within 80 days of liquidation.
Phase 2, launched on June 29, 2026, expanded the process to certain reconciliation entries.
Phase 3, CBP will open Phase 3 of the tariff refund program on October 6, expanding the system to entries liquidated for more than 80 days.
This distinction is important because the age and liquidation status of an entry can affect how an importer approaches the refund process.
What Changes on October 6?
The main change is the addition of a CAPE pathway for eligible entries that have been liquidated for more than 80 days.
According to CBP Executive Director of Trade Programs Brandon Lord's September 15 declaration, an Importer of Record that is a plaintiff with a pending CIT case seeking IEEPA refunds can participate in Phase 3 by providing its IOR number to CBP. Importers that submitted their IOR number by July 30, 2026 can begin participating when Phase 3 launches on October 6.
This is narrower than saying that every importer with an old IEEPA entry can automatically claim a refund through CAPE.
Who Can Participate in Phase 3?
CBP currently limits Phase 3 participation to Importers of Record that are plaintiffs in pending CIT cases seeking IEEPA tariff refunds. The broader eligibility of non-litigating importers with finally liquidated entries remains under dispute. The government has appealed the CIT order on these entries importers shouldn't assume all historical IEEPA payments will refund automatically.
What Records Should Importers Review?
Importers potentially affected by the Phase 3 process should organize their historical entry information and coordinate with their customs counsel or broker.
Useful records include:
| Record | Why It Matters |
| Entry number | Identifies the affected customs entry |
| IOR number | Identifies the importer participating in CAPE |
| Liquidation date | Determines the entry's liquidation status |
| IEEPA duties paid | Helps identify the tariff amounts involved |
| CIT case information | Relevant to Phase 3 participation under CBP's current position |
Importers should also maintain supporting customs and commercial records so that entry information can be reconciled with their refund claims.
What Should India-USA Importers Do?
Indian exporters are generally not the party receiving a CBP refund. The relevant party is the U.S. Importer of Record that paid the applicable duties.
However, Indian exporters may need to support their U.S. customers with historical shipment information. This can include commercial invoices, shipment dates, product descriptions, quantities, and other records that help the importer reconcile specific entries.
Because eligibility remains subject to litigation, exporters should avoid making blanket refund claims to customers or treating every historical IEEPA payment as automatically refundable.
How to Mitigate Refund-Related Issues
Importers should first determine whether they have a pending CIT case that falls within CBP's current Phase 3 requirements. They should then verify their IOR number and organize the relevant entry and liquidation records.
At the same time, companies should monitor further CBP guidance and court developments because the government's position on non-litigating importers remains under review. The U.S. Court of International Trade has separately published CBP guidance concerning CAPE functionality and IEEPA refunds.
How Intoglo Helps
Intoglo supports India-USA exporters with ocean freight, customs coordination, U.S. drayage, warehousing, and final delivery.
For exporters reviewing historical India-USA shipments, maintaining organized commercial and shipment records can help U.S. buyers reconcile their customs entries when working with their brokers and legal advisers.
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Conclusion
CAPE Phase 3 represents the next expansion of the IEEPA tariff refunds process, with deployment scheduled for October 6, 2026. The key point for importers is that Phase 3 does not currently provide a blanket refund mechanism for every finally liquidated IEEPA entry. CBP's present position limits participation to eligible Importers of Record that are plaintiffs in pending CIT cases, while the broader issue remains under litigation.
FAQs
When does CAPE Phase 3 launch?
CBP has confirmed October 6, 2026 as the deployment date.
Which entries does Phase 3 address?
It covers eligible IEEPA entries that have been liquidated for more than 80 days.
Can every importer claim through Phase 3?
No. CBP currently states that Phase 3 participation is limited to qualifying CIT plaintiffs.
Does the foreign exporter receive the refund?
The CAPE process is directed to the applicable U.S. Importer of Record.
Could the eligibility rules change?
Yes. CBP's position on Phase 3 eligibility remains subject to ongoing litigation.
