The CAPE Declaration — Everything You Need to File It Correctly.
A CAPE Declaration is a CSV file containing a list of entry numbers for which IEEPA tariff refunds are requested. It is submitted through the CAPE tab in the ACE Secure Data Portal. One formatting error rejects the entire declaration. One ineligible entry removes that entry from your claim. Here is exactly what CBP requires — sourced directly from official documentation.
Nine Ways Your CAPE Declaration Gets Rejected.
File-level rejections — affect the entire declaration: file format is not CSV; file is empty or header row is missing; submitter is not the IOR or authorized broker for the listed entries; entry numbers fail the 11-character format check.
Entry-level rejections — affect individual entries: entry number does not exist in ACE; IOR number of your account does not match the IOR on the entry summary (Account Mismatch); entry number is duplicated from the same or a prior declaration; entry does not have at least one IEEPA HTS Chapter 99 code; entry is liquidated more than 80 days before your filing date.
What is the exact format for entry numbers in a CAPE Declaration?
What entries are eligible for a CAPE Declaration?
Can I include entries from multiple importers in one declaration?
What is the Claim Status after my declaration is accepted?
How do I correct a rejected entry and resubmit?
Three Things You Must Understand Before Filing
Sourced directly from CBP ACE Portal CAPE Declarations Quick Reference Guide (April 2026, Publication No. 5514-0426) and CBP Trade User Information Notice — CAPE Phase 1 (April 8, 2026).
What a CAPE Declaration Contains
A CAPE Declaration is a CSV file with a single column of 11-digit entry numbers. It contains nothing else — no duty amounts, no HTS codes, no importer information. CBP pulls all of that from ACE automatically. The file must be saved in CSV (Comma delimited) format, cannot exceed 1MB, and is limited to 9,999 entry lines per declaration. Multiple declarations may be submitted for the same IOR.
Who Can Submit a CAPE Declaration
Only the Importer of Record for the entries listed, or the licensed customs broker that filed the entry summaries on behalf of the IOR. For Filer and Organizational Broker accounts the first three characters of each entry number must match the Filer Code of the account. Non-importer filers will see the CAPE tab but will receive a message that the functionality is not available. The Automated Broker Interface cannot be used for CAPE submissions.
What Happens After Submission
CBP runs two validation stages. File-level validation checks format, structure, and filer authorization — failure rejects the entire declaration. Entry-level validation checks each entry number individually — failures remove those entries but the declaration continues. Once accepted a Claim Number is assigned. CBP removes IEEPA HTS Chapter 99 codes, recalculates duties, reliquidates entries, calculates statutory interest, and issues ACH payment within 60-90 days.
Everything You Need — For Free
Before you spend a dollar, use our free tools to confirm your eligibility, check your entry formatting, and get answers about the declaration process.
Five Things Every Importer Must Know Before Filing
The five technical pillars of IEEPA refund eligibility — covered in plain English. Liquidation status, ACH enrollment, entry formatting, interest calculation, and the Phase 1 exclusions that catch many filers off guard.
Read the Quick Guide
2. ACH Enrollment — You must have a U.S. bank account registered in the ACE Secure Data Portal. This account must be separate from any ACH account used to pay duties to CBP.
3. Entry Formatting — All entry numbers must be exact 11 alphanumeric characters. One bad character rejects the line.
4. Interest Calculation — Statutory interest accrues from the original entry payment date at 7% annually (non-corp) or 6% (corp), compounded quarterly per 19 U.S.C. 1505.
5. Phase 1 Exclusions — Reconciliation entries, drawback entries, AD/CVD entries, open protest entries, and entries not filed in ACE are excluded from Phase 1.
Read the Full Filing Guide →
CAPE Pre-Filing Eligibility Screener
Answer 6 questions and get an instant technical readiness assessment. Know your Phase 1 eligibility status, what steps to take next, and whether you need the toolkit or concierge service — before you file a single declaration.
Check My Eligibility →Get Free Help With Your CAPE Declaration
TariffGuru's free AI Recovery Agent is trained on the complete CBP CAPE Declaration documentation, ACE portal protocols, validation rules, and error resolution guides. Ask any question about your declaration before you file. No account required.
Get Free Help at TariffGuru.com →Federal Statutory Interest Calculator
Calculated per 19 U.S.C. 1505 and 26 U.S.C. 6621 using IRS quarterly overpayment rates as published in Federal Register Vol. 90 No. 186. Not a simple interest estimate — a statutory refund calculation.
Use the Full Calculator Below →Federal Statutory Interest Calculator — IEEPA Tariff Refund Overpayment Rates
Statutory interest on IEEPA tariff refunds accrues from the date the original duties were paid through the date CBP issues your refund. This is not optional — it is a legal entitlement under federal statute.
The applicable rates, confirmed across multiple Federal Register publications, are 7% annually for non-corporate importers and 6% annually for corporate importers, compounded quarterly.
For entries paid in April 2025, this means more than a full year of interest accrues on top of your principal refund amount before CBP issues payment.
Source: 19 U.S.C. 1505 · 26 U.S.C. 6621 · Federal Register Vol. 90 No. 186 (September 29, 2025) · Federal Register Document 2026-01175 (January 22, 2026) · Revenue Ruling 2025-22
Estimate based on statutory rates per 19 U.S.C. 1505 and 26 U.S.C. 6621, compounded quarterly. Actual amounts depend on entry-level CBP data and the refund process established by the Court of International Trade.
File It Right the First Time
From the $97 self-filing toolkit to full institutional data formatting — TariffGuru.com provides the technical infrastructure for every type of importer.
Federal Recovery Toolkit
- Master CAPE CSV template (CBP-compliant, pre-formatted)
- ACE portal data extraction guide
- CBP error dictionary — every rejection code explained
- HTS reference library for IEEPA-subject goods
- USITC duty handbook and HTS classification guide
- Supreme Court ruling analysis (Learning Resources v. Trump)
- Federal Register interest rate documentation
- 12-point pre-submission filing readiness checklist
- Phase 1 exclusion reference guide
Institutional Data Services
- Professional CAPE CSV data formatting at $1 per line
- $1,500 minimum — covers up to 1,500 entry lines
- $4,500 Institutional Data Audit — pre-submission error scan
- PDF Risk Report identifying rejection risks before filing
- Section 301 / IEEPA duty stacking analysis
- AD/CVD suspension review and Phase 2 preparation
- Full concierge with licensed customs practitioners available
Get Free Help With Your CAPE Declaration
TariffGuru's free AI Recovery Agent is trained on the complete CBP CAPE Declaration documentation, ACE portal protocols, validation rules, and error resolution guides. Ask any question about your declaration before you file. No account required.
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Filing intelligence derived directly from CIT court records and CBP agency filings. Dates, entry counts, and process details are all court-verified.
Stay Ahead of the Process
Court-sourced CAPE system analysis published since March 2026 — before most media outlets covered this story.
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Entries subject to AD/CVD suspension are explicitly excluded from Phase 1. Here is why, what statute governs it, and what importers should be doing now to prepare for Phase 2.
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April 2026