CBP Expanded CAPE to Cover IEEPA Refunds on Entries Flagged for Reconciliation
CBP title: UPDATE – Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds - Entries Flagged for Reconciliation
This message is from June 23, 2026. Later CSMS messages may have changed it. See the latest trade news
What did CBP announce?
CBP announced that effective June 29, 2026, the CAPE tool would accept entries flagged for reconciliation (entry types 01, 02, 06) that had no reconciliation entry filed, so IEEPA duty refunds could be processed on them. This applied only to unliquidated entries and entries within 80 days of liquidation. Entries with a reconciliation entry already on file were not covered and were left for a future CAPE phase, and CBP told the trade to prioritize any reconciliation filing due within 30 days.
What is Allied's position?
This update affected how IEEPA refunds interacted with reconciliation entries we file for clients using entry types 01, 02 or 06. Where a client's entry was flagged for reconciliation and no reconciliation entry had been filed, we could pursue the IEEPA refund through CAPE within the stated timing limits. This guidance appears to remain part of CBP's ongoing CAPE process, but clients with reconciliation entries should ask us to review the current status of their specific entries.
General information, not legal advice.
What does the CBP message say?
On April 20, 2026, U.S. Customs and Border Protection (CBP) launched the first phase of the Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment to process refunds of International Emergency Economic Powers Act (IEEPA) duties. The purpose of this message is to provide updated guidance on the availability as of June 29, 2026, of new functionality for CAPE that provides for the acceptance of entries flagged for reconciliation with no reconciliation entry on file.
GUIDANCE
Entries Flagged for Reconciliation with No Reconciliation on File
All filing and processing requirements from the first phase of CAPE remain in effect. For detailed information, please see CSMS # 68340863 - UPDATE - Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026, Deployment (https://content.govdelivery.com/accounts/USDHSCBP/bulletins/412cc7f?reqfrom=share). Effective June 29, 2026, CAPE will accept entries flagged for reconciliation (entry types 01, 02, 06) for which the reconciliation entry (entry type 09) has not been filed. Consistent with CAPE Phase 1, the entries flagged for reconciliation will be limited to unliquidated entries and entries within 80 days of liquidation.
Once the entries flagged for reconciliation are accepted on a CAPE declaration, the trade may file the reconciliation entry. The CAPE process removes the IEEPA duties from the flagged entries prior to the filing of the reconciliation entry, separating the IEEPA duty refund from the calculations on the reconciliation entry. Once the reconciliation entry is filed, CBP will assume that all the CAPE declarations associated with the reconciled entries were filed and accepted. Once a reconciliation entry is filed, the underlying entries will not be eligible to be filed on a CAPE Declaration in this phase, pursuant to the June 29, 2026, deployment.
Entries Flagged for Reconciliation with Reconciliation on File
Entries flagged for reconciliation with the reconciliation entry already on file are not included in the June 29, 2026CAPE deployment. The CAPE process does not prevent an entry from being reconciled. If the reconciliation filing deadline is close to expiring (e.g., less than 30 days), the trade will need to prioritize the filing of the reconciliation. Entries flagged for reconciliation with a reconciliation entry already on file will be included in a future phase of CAPE development.
As future CAPE enhancements are deployed, CBP will issue Cargo Systems Messaging Service (CSMS) messages providing filing requirements and guidance.
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Questions regarding this message should be directed to CBP at IEEPAREFUNDS@cbp.dhs.gov (mailto:IEEPAREFUNDS@cbp.dhs.gov).
Related Message Number(s): 68315804, 68340863, 68396594