U.S. renews paperwork for court-ordered IEEPA duty refunds
This is a Paperwork Reduction Act notice, not a refund rule: CBP sought comments by September 8, 2026 on extending OMB collection 1651-0149, the worksheet for court-ordered refunds of IEEPA duties. It shows that importers of record or their brokers claim refunds by filing a CAPE Declaration, a CSV list of entry summary numbers, through the ACE Portal.
What changed
The notice recounts that on February 20, 2026 the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA tariffs collected since February 3, 2025 were unlawful, and that the Court of International Trade (CIT) ordered affected entries liquidated or reliquidated without IEEPA duties.
CBP estimates $166 billion in IEEPA duties on over 53 million entry summaries and said in a March 6, 2026 court declaration that it expected its Consolidated Administration and Processing of Entries (CAPE) tool to be ready April 20, 2026.
CAPE combines up to 9,999 entries per declaration into a single ACH refund to the importer of record, while AD/CVD, Section 232 duties, taxes and fees stay collected. The notice says the order to refund with interest is suspended as to immediate compliance, and the CIT can lift that at any time.
What an import team should check
- Confirm that your company, or your broker as designated notify party, has an active and up-to-date ACE Portal account and profile before a CAPE Declaration is filed.
- Check that an ACH refund account is on file in ACE, since CBP says it is holding refunds for filers who do not have one.
- Build a CSV list of entry summary numbers that carried IEEPA duties since February 3, 2025 and review it with your broker, keeping each declaration within 9,999 entries.