U.S.Customs and Border Protection(CBP)will officially activate Phase 1 of the Consolidated Automated Processing System(CAPS)within the Automated Commercial Environment(ACE)Secure Data Portal on 20 April 2026.The initiative aims to streamline and consolidate the processing of refunds for duties imposed under the International Emergency Economic Powers Act of 1977(IEEPA),which were deemed unlawful following a 6–3 Supreme Court ruling on 20 February 2026.
The Supreme Court's ruling in Learning Resources,Inc.v.Trump invalidated the executive order on reciprocal tariffs issued by President Trump on 2 April 2025,a date referred to as'Liberation Day'.This order had relied on the IEEPA to justify the imposition of global tariffs on all trading partners,citing national security grounds under the Act's provisions allowing presidential control of imports during emergency situations.
The CAPE tool will streamline refund applications by consolidating claims for IEEPA duties,including any applicable interest,thus eliminating the need for individual submissions for each entry.CBP has confirmed plans for the tool to be implemented in phases,with additional functionality for more complex scenarios to be added in subsequent stages.Phase 1 will be limited to unliquidated entries and those liquidated within the preceding 80 days,as outlined in official CBP guidance published on 10 April 2026,in compliance with a court order mandating an efficient refund mechanism.
Prior to the Supreme Court’s ruling,thousands of US businesses had filed claims with the US Court of International Trade seeking tariff refunds,with a significant number of applications originating from the solar energy sector.Solar enterprises participating include American Wire Group,Canadian Solar,GameChange Solar,Fluke,Hellermann Tyton,Kinematics,JA Solar,JinkoSolar,LONGi,Merlin Solar,Hanwha Qcells and Trina Solar.
CBP has specified that businesses applying for IEEPA tariff refunds must have an account on the ACE Portal.Importers or authorised brokers declaring goods will be required to submit a CAPE declaration.CBP will then recalculate the duty owed,excluding IEEPA-related charges.Refunds will then be issued as a single,consolidated payment.
