Find the IEEPA tariffs you can still get back, before each window closes
The Supreme Court ruled in February 2026 that IEEPA does not authorize tariffs, and CBP now refunds them through CAPE in the ACE Portal. Each entry has its own clock: more than 80 days past liquidation, the CAPE route closes for importers who have not sued. Refund Ledger lists every entry with IEEPA duties, sorts it by route and deadline, and gives you a checked entry list in the layout of CBP's CAPE template, which you review and upload yourself.
Updated
- Every entry with IEEPA Chapter 99 duties in one sheet: entry number, IEEPA amount, liquidation date and the day its 80-day CAPE window closes.
- Your entry numbers in the column layout of CBP's CAPE template, pre-checked against the validation rules CBP publishes (length, duplicates, filer code, importer number), for you to review and submit as your own declaration.
- A separate list of entries CAPE cannot take today, such as reconciliation, drawback or finally liquidated entries, for your broker or lawyer.
The refund is real, but every entry has its own deadline
Between February 2025 and February 2026 many importers paid IEEPA tariffs, including small shops whose goods arrived by UPS, FedEx or DHL with duties billed after delivery. After the Supreme Court ruling, CBP opened CAPE, a refund process inside the ACE Portal. It charges nothing, but it needs the right entry numbers, from the right account, before each entry ages out.
The catch is liquidation. Entries usually liquidate within about ten months, and CAPE only takes entries that are unliquidated or no more than 80 days past liquidation. Entries from late 2025 and early 2026 are liquidating now, one by one. After that, importers who have not sued are left with a protest within 180 days of liquidation or a court case.
The hard part is not the upload. It is finding every entry when the duty came on courier invoices, matching each to an importer number and not missing the ones closing next month. Refund Ledger does that sorting as a one-time service.
- On 20 February 2026 the Supreme Court ruled 6 to 3 in Learning Resources v. Trump that IEEPA does not authorize tariffs; the IEEPA tariffs covered by refunds ran from 1 February 2025 to 23 February 2026, and CBP's CAPE refund process opened on 20 April 2026 (Brown Brothers Harriman, 23 June 2026). Source: bbh.com
- CBP deploys CAPE in phases; Phase 1 takes certain unliquidated entries and certain entries no more than 80 days past liquidation, submitted as a CSV of entry numbers in the CAPE tab of the ACE Portal (CBP quick reference guide, April 2026). Source: cbp.gov
- According to a 6 October 2026 court filing, CBP began processing refunds for finally liquidated entries, but only for importers that sued at the Court of International Trade and whose valid importer number reached CBP by 30 July 2026; the government's appeal is pending at the Federal Circuit (Supply Chain Dive, 8 October 2026). Source: finance.yahoo.com
- Liquidation typically happens within 314 days of entry, a protest is generally due within 180 days after liquidation, and CBP does not charge any fee to process tariff refunds (Avalara, 22 September 2026). Source: avalara.com
Without it
- Doing it yourself in ACE: Free. CBP publishes a quick reference guide for CAPE declarations, and the upload itself takes minutes once you have…
- Your customs broker: A broker that filed your entries can submit CAPE declarations for them. Many will. Fees vary, and a broker files what…
- Contingency refund services and trade lawyers: Some firms take a share of the refund, and trade lawyers are the right call for protests and court cases on liquidated…
With Refund Ledger
- Every entry with IEEPA Chapter 99 duties in one sheet: entry number, IEEPA amount, liquidation date and the day its 80-day CAPE window closes.
- Your entry numbers in the column layout of CBP's CAPE template, pre-checked against the validation rules CBP publishes (length, duplicates, filer code, importer number), for you to review and submit as your own declaration.
- A separate list of entries CAPE cannot take today, such as reconciliation, drawback or finally liquidated entries, for your broker or lawyer.
- Entry-by-entry ledger
- Entry list in CAPE layout
How it works
- 1
Deadline check
Send up to 25 entry numbers or a few courier duty invoices. Within one business day we tell you which are still in the CAPE window and which close first.
- 2
You send the records
Entry summary reports you export from ACE, or courier and broker statements. We never log in as you.
- 3
We build the ledger
Every entry with IEEPA duties, its amount and dates, the route it fits today and the date that route closes.
- 4
You upload, we explain
You review the list and submit it in ACE as your own CAPE declaration. If CBP's result file shows rejected entries, we tell you why each one failed so you can correct and re-upload only those.
Features
Entry-by-entry ledger
One row per entry: entry number, importer number, entry date, IEEPA duty, liquidation date, days left and route. Excel and CSV.
Entry list in CAPE layout
Your entries in the layout of CBP's CAPE template: one Entry Number column, 11 characters per entry, no duplicates, split into files of up to 9,999 entries. You review it and decide what to declare.
Deadline calendar
Each entry's 80-day CAPE close date and 180-day protest date, soonest first, with a calendar file.
Courier invoices decoded
For courier-cleared parcels we pull entry numbers and duty lines off invoices and statements, and flag duty charges without an entry number.
Out-of-CAPE list
Reconciliation, drawback, open-protest and finally liquidated entries, each with the reason, ready for your broker or lawyer.
Account readiness checklist
What you need before filing: an ACE Portal importer account, refund bank details on file, and whether your broker files for you. We read CBP's result file with you to explain any rejected entries.
A look inside
What you get: the working view and the delivery report.
Illustration of the layout, built from this page's own feature list. It shows no real results.
Who it's for
Online sellers who import stock
You paid IEEPA duties on stock and never dealt with customs beyond the courier. You get one list of what was paid and what can still be claimed.
Small importers with a broker
Your broker can file CAPE for you, but you want your own check that no entry is missed and the ones closing first go first.
Bookkeepers and accountants
Clients ask whether they are owed money. You get a ledger per client that ties to their courier and broker statements.
Importers with already liquidated entries
Some entries are past the CAPE window. You get a clean list with amounts and dates for trade counsel, without paying a lawyer to build it.
Works with
- ACE Portal CAPE tab (you upload)
- CBP CAPE upload template (CSV)
- ACE entry summary reports you export
- UPS, FedEx and DHL duty invoices and statements
- Customs broker statements and 7501 copies
- Excel and Google Sheets
- ICS calendar file for deadlines
Pricing
One-time prices. Ledger and Ledger Plus are paid once after the $19 deadline check confirms the entry count, and the $19 is credited in full against them if you order within 30 days. No percentage of your refund, ever. CBP charges no fee for refunds. You, or your licensed customs broker, prepare and submit the CAPE declaration in ACE; we organize and check your own records. We cannot promise a refund: CBP decides on every entry. Founding customer pricing applies to early-access orders.
Orders are subject to the Refund Ledger terms.
Deadline check
$19 one-time
Up to 25 entries, to see where you stand
- Which entries are still in the CAPE window
- The next closing dates
- What your account needs before filing
- Reply within one business day
- The $19 is credited in full against Ledger or Ledger Plus if you order within 30 days
Ledger
$149 one-time
Up to 300 entries under one importer number
- Full entry-by-entry ledger
- Entry list in CAPE template layout
- Deadline calendar
- Courier invoices decoded
- Out-of-CAPE list with reasons
- One review of CBP's rejection results
Ledger Plus
$390 one-time
Up to 3,000 entries, several importer numbers or brokers
- Everything in Ledger
- Several importer numbers and brokers
- Ledger per client for accountants
- Rejection result reviews for 60 days
- Email help for 60 days
Compared with the alternatives
- Doing it yourself in ACE
- Free. CBP publishes a quick reference guide for CAPE declarations, and the upload itself takes minutes once you have the right entry numbers. If you already have a clean entry list, this is the right choice.
- Your customs broker
- A broker that filed your entries can submit CAPE declarations for them. Many will. Fees vary, and a broker files what it filed; it may not see entries cleared by someone else.
- Contingency refund services and trade lawyers
- Some firms take a share of the refund, and trade lawyers are the right call for protests and court cases on liquidated entries. We charge a fixed fee, give no legal advice and do not file anything with CBP for you.
From request to a checked entry list
Most ledgers are delivered within 3 business days of receiving the records. Entries closing within 30 days are prepared first.
- Day 1: Deadline check; we confirm the entry count and plan.
- Day 1–2: You export ACE reports or send courier and broker statements.
- Day 2–3: You receive the ledger, the entry list in CAPE layout and the deadline calendar.
- Day 3–5: You review and upload in ACE; we explain any rejected entries.
Security and data
- We never ask for or store your ACE Portal login, and we never upload anything to CBP for you.
- Records you send are encrypted at rest and in transit and used only to build your ledger.
- Only the people working on your order can open your files, and each access is logged.
- Files are deleted 30 days after delivery, or sooner if you ask.
Guides and answers
IEEPA tariff refunds: who can claim, how CAPE works and the deadlines
How to get an IEEPA tariff refund in 2026: who can claim, the CAPE phases, the 80-day liquidation window, protests and what to do with older entries.
Read the guide →The CAPE declaration file: format, limits and common rejections
How to build the CAPE declaration file for IEEPA refunds: the template, entry number format, the 9,999 limit and the validation errors ACE returns.
Read the guide →Questions
Am I owed an IEEPA refund?
If you were the importer of record on entries that carried IEEPA duties between 1 February 2025 and 23 February 2026, you may be owed a refund on some of them, depending on each entry's status. CBP decides every claim. Refunds go to the importer of record or a party it designated with CBP, not to customers who paid higher prices.
My parcels came by UPS, FedEx or DHL. Who claims?
Often your business is the importer of record and the courier acted as broker; the importer number on the entry tells you. Either you file in your own ACE Portal account, or the courier files CAPE for the entries it filed. We pull the entry numbers from its invoices.
What is the 80-day window?
CAPE refunds for importers who have not sued cover entries that are unliquidated or no more than 80 days past liquidation. ACE rejects entries that are older than that. Each entry has its own liquidation date, so the window closes entry by entry.
What if some entries are already past 80 days?
In October 2026 CBP opened refunds for finally liquidated entries only to importers that sued at the Court of International Trade; the government has appealed the order that would cover everyone else, and on 8 October 2026 the court certified a class of importers in Freestyle World, which the government said it intends to appeal. A protest within 180 days of liquidation may still be possible. We list these entries; whether to protest or sue is for you and your lawyer.
Do you file with CBP for me?
No. We are not a licensed customs broker and do not conduct customs business. We organize the records you give us into a ledger and a checked entry list; you review it and decide what to declare. You, or your licensed broker, prepare and submit the CAPE declaration in ACE, where the filer confirms it is legally authorized to make the filing.
Do you take a percentage of the refund?
No. The price is fixed and paid once: $149 for up to 300 entries, $390 for up to 3,000. The refund goes from CBP to your bank account.
Is this legal or tax advice?
No. Refund Ledger organizes your own import records; it is not legal, tax or customs brokerage advice or service, and Rotomal is not affiliated with CBP or any courier. Confirm protest and litigation decisions with a licensed customs broker or trade lawyer, and ask your accountant how to book the refund.
Claim the entries that close first
A $19 deadline check on your first 25 entries, credited against your ledger, then a full ledger and CAPE-format entry list from $149, paid once. No share of your refund.
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