Court-Ordered Refunds under the International Emergency Economic Powers Act (IEEPA) Worksheet

To submit an IEEPA refund declaration, an IOR, or their broker, will submit a Comma-Separated Values (CSV) file with a list of entry summary numbers to the CAPE tool through the ACE Portal. Depending on the Declaration, this file may contain only a few lines of data or thousands of lines of data (there is a limit of 9,999 entries per Declaration). If the file submitted is rejected based on the screening and validation CBP will conduct prior to accepting a Declaration, the Declaration filer will need to adjust their CSV file and resubmit. CBP will issue technical guidance to filers to minimize the number of rejections/resubmissions. Although the CIT has suspended its order “to the extent that it directs immediate compliance,” the order indicates that this suspension was based on the CBP declaration filed in that case on March 6, 2026, which declared that CBP anticipates that CAPE would be ready for use within 45 days of the date of that declaration. Accordingly, April 20, 2026 is the anticipated deployment date for CAPE, and any delay will pose risks for CBP in following CIT orders and for returning those duties deemed refundable with the end of IEEPA.

The latest form for Court-Ordered Refunds under the International Emergency Economic Powers Act (IEEPA) Worksheet expires 2026-09-30 and can be found here.