Everything an importer needs to know about IEEPA refunds.
Plain-language explainers — how the CAPE system works, how the 80-day cliff is measured, and what the SCOTUS ruling actually says. All free. All traceable to CBP, the Federal Register, or the ruling itself.
- Overview
The IEEPA refund, explained
What the refund is, who qualifies, and how much you can expect. The starting point if you haven't looked at CAPE before.
Read the guide - How-to
The complete CAPE filing guide
Step by step — from ACE Entry Summary export through CAPE CSV validation to ACE Portal upload. Every CBP rule the filing must satisfy.
Read the guide - How-to
Exporting your ACE Entry Summary
The specific ACE Portal screens, date range, and fields you need so the CAPE classifier has what it wants.
Read the guide - Timing
The IEEPA refund deadline and the 80-day cliff
CAPE eligibility ends 80 days after liquidation. After that, you're in protest territory — different rules, 180-day clock, often needs a broker.
Read the guide - Background
SCOTUS: Learning Resources v. Trump
The Feb 20, 2026 Supreme Court ruling that invalidated the IEEPA tariffs — what it said, what it did not say, and what it means for refunds.
Read the guide
FAQ
Quick answers to importer questions — eligibility, IOR setup, filing cadence, tariff stacking, exclusions.
Read the FAQ →Glossary
Every CBP / CAPE / HTS term you will encounter, defined in one sentence each.
Open the glossary →Updates
CBP CAPE rule changes, interest-rate quarterly updates, and significant IEEPA case-law developments.
See updates →