What Is a CAPE Declaration and Do You Need One to Get Your Tariff Refund?

If you have been following the news around the Supreme Court’s decision to strike down the IEEPA tariffs, you have probably heard a lot of new acronyms thrown around. One of the most important terms you need to understand right now is the “CAPE Declaration.”

For many small business owners, this specific form is the key to unlocking the refund process. But what exactly is it, and does your business need to file one?

The Basics of the CAPE Declaration

CAPE stands for “Consolidated Administration and Processing of Entries.” It is the specific online system and declaration form that U.S. Customs and Border Protection (CBP) has built to process refunds for the unlawful IEEPA tariffs.

When the Court of International Trade ordered the government to start issuing refunds, CBP needed a way to verify which importers paid the tariffs, how much they paid, and whether those specific entries were eligible for return. The CAPE Declaration is how importers provide that verification.

When you submit a CAPE Declaration, you are formally telling the government: Here are the specific shipments I brought into the country, here is the exact amount of IEEPA tariff I paid on them, and here is my formal request to have that money returned.

Who Needs to File a CAPE Declaration?

Not every single tariff refund claim will go through the CAPE system, but the vast majority of standard claims will. You generally need to file a CAPE Declaration if:

You were the official Importer of Record (IOR) for the shipments in question.
Your entries are “unliquidated” (meaning CBP has not yet finalized the duty assessment) or they were liquidated but are not yet considered final under the law.
You want your refund processed through the new automated system rather than through a drawn-out manual protest.

If your entries are already fully liquidated and final, the CAPE Declaration alone may not be enough. Those entries typically require a formal protest under 19 U.S.C. § 1514, which is a separate legal mechanism.

What Data Does the Declaration Require?

Filing the declaration is not as simple as checking a box. The CBP portal requires precise data points for every single entry you are claiming. If you submit inaccurate data, your claim could be delayed or outright denied.

You will need to provide:

Your Importer of Record number
The specific entry numbers for each shipment
The exact amount of IEEPA duties paid per entry
The liquidation status of those entries

Before you can even submit the declaration, your business must have an active account in the ACE Secure Data Portal and be enrolled in the Automated Clearinghouse (ACH) Refund program so the government can deposit the funds directly into your bank account.

Why You Shouldn’t File It Alone

While the CAPE system was designed to be automated, the underlying customs law is not. Submitting a declaration with missing entries means leaving money on the table. Submitting one with the wrong liquidation status can trigger a rejection.

Because the stakes are high and the deadlines are tight, many small businesses are turning to legal professionals to audit their import history and handle the submission process. If you need help determining if you need a CAPE Declaration or how to file one correctly, the Dayes Law Firm IEEPA tariff refund attorneys can help you secure the return of your capital.