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CBP opens tariff refund Phase 3 today, but only for court plaintiffs

CBP's CAPE portal starts processing IEEPA refunds on finally liquidated entries on October 6, limited to Court of International Trade plaintiffs. Meanwhile, $1.3 billion in refunds is stuck because importers haven't provided bank details.

U.S. Customs and Border Protection (CBP) opens Phase 3 of its CAPE refund portal on October 6, 2026. This phase handles refunds of IEEPA tariffs on "finally liquidated" entries, but only for importers who are plaintiffs at the U.S. Court of International Trade (CIT), whose entries the court has ordered reliquidated, and who submitted a valid importer of record (IOR) number by the end of July. CBP disclosed the plan in a September 15 court declaration by Brandon Lord, its executive director of trade programs.