CAPE Phase 1 vs. Future Phases: What's Open Now and What's Coming

What Phase 1 of CAPE Covers

CBP launched CAPE Phase 1 on April 20, 2026. Phase 1 is specifically designed to handle refund claims for IEEPA reciprocal tariffs — the duties that were struck down by the Supreme Court in V.O.S. Selections Inc. v. United States.

Phase 1 scope includes:

• All IEEPA reciprocal tariff duties collected between February 4, 2025 (Canada/China/Mexico) and February 20, 2026 (ruling date)
• All IEEPA reciprocal tariff duties collected between April 5, 2025 and February 20, 2026 (all other countries)
• Standard consumption entries (Type 01) for goods entered for consumption
• Warehouse withdrawal entries (Type 21–25) where IEEPA duties were assessed

Phase 1 does not cover:

• Section 301 China tariffs (not part of IEEPA ruling)
• Section 232 steel and aluminum tariffs
• Section 122 replacement tariffs (currently being litigated separately)
• Pre-IEEPA MFN duty rates

Phase 1 Known Limitations

9,999-row CSV limit: The CAPE CSV format currently accepts up to 9,999 rows per submission. This is a technical constraint, not a policy limit. High-volume importers with more than 9,999 eligible entry lines must split their submission into multiple files and submit each separately.

Phase 1 entry types: CBP confirmed that Phase 1 handles standard import entries. Some specialized entry types — such as foreign trade zone (FTZ) entries, temporary importation under bond (TIB), and Section 321 de minimis entries — may require a separate Phase 2 or manual process.

No partial period entries: The current CSV format does not handle entries that span the IEEPA effective date (i.e., multi-period entries). If you have entries with line items from before and after an IEEPA start date, you may need to discuss this edge case with CBP or your customs broker.

What Future Phases May Address

CBP has not published a formal roadmap for additional CAPE phases beyond the initial IEEPA refund program. However, based on communications from CBP trade liaisons and the CIT’s remedial order, several areas are being discussed:

Phase 2: Edge case entry types. The CIT order directing CBP to establish CAPE mentioned that CBP would address specialized entry types — FTZ, TIB, and others — in a subsequent phase. No timeline has been announced.

Potential interest claims. Whether CBP will proactively add statutory interest to CAPE refunds, or whether importers need to separately file for interest under 19 U.S.C. § 1505, is still being worked out through the CIT’s ongoing oversight of the remedial process. This may become a distinct claims process.

Section 122 refunds (conditional). If pending litigation challenging Section 122 tariffs succeeds, CBP would need a separate mechanism to process those refunds. This would likely be a new Phase of CAPE or a parallel process entirely. No such litigation has succeeded as of April 2026.

Filing Strategy Considerations

File Phase 1 now: Don’t wait for future phases. Phase 1 is open and processing. Every day you wait is a day longer in the CBP queue. File your Phase 1 claim as soon as your data is ready.

Document edge cases: If you have FTZ entries, TIB entries, or other non-standard entry types with IEEPA duties, document them separately now. When Phase 2 opens, you’ll want to have that documentation ready.

Don’t assume future phases will be easier: Future phases may have their own complexity and queue dynamics. Phase 1 has the advantage of being the initial launch — early filers have generally moved through faster than late filers in comparable CBP programs.

Monitoring for Updates

CBP updates its CAPE portal guidance regularly. Check CBP.gov/CAPE for the latest notices, CSV template updates, and filing guidance. The American Association of Importers and Exporters (AAEI) and the National Customs Brokers and Forwarders Association of America (NCBFAA) also track CAPE developments closely and publish member advisories.