CAPE Declaration Filing Guide

A CAPE Declaration is a formal protest filed with U.S. Customs and Border Protection under 19 U.S.C. § 1514 seeking a refund of customs duties paid on imported merchandise. Following the Supreme Court's April 2026 ruling in Brennan Industries v. United States, importers who paid additional duties under IEEPA tariff orders that did not comply with the Administrative Procedure Act may seek refunds through this mechanism.

Eligibility for a CAPE Declaration refund requires satisfaction of four conditions: (1) the entry must have been subject to additional duties imposed under a qualifying IEEPA tariff order; (2) those duties must have been paid; (3) the entry must have been liquidated by CBP; and (4) the protest must be filed within 180 days of the liquidation date.

The term "CAPE Declaration" is used in CBP's April 2026 guidance to distinguish IEEPA-based refund protests from standard customs protests. The underlying legal authority is the same — 19 U.S.C. § 1514 — but CBP has established a dedicated processing track for IEEPA refund claims.

The 180-day filing window is measured from the date of liquidation of each entry, not from the date of the Supreme Court ruling. Liquidation is the final computation of duties owed on an entry, typically occurring 314 days after the date of entry unless CBP extends the liquidation period.

CBP's Automated Commercial Environment (ACE) portal is the mandatory submission system for all CAPE Declarations. Access the portal at ace.cbp.dhs.gov . Importers who do not have direct ACE access must file through a licensed customs broker.

The CAPE Declaration module was activated in ACE on April 12, 2026. Navigate to: Trade → Protest → CAPE Declaration. The system will prompt you to enter the entry numbers, port of entry codes, and liquidation dates before allowing document upload.

Maximum file size per document is 25MB. If your document package exceeds this limit, split the commercial invoices into multiple PDF files and upload them as separate attachments. All attachments must be clearly labeled (e.g., "Invoice_Entry_12345678_001.pdf").

Upon successful ACE submission, you will receive a confirmation number. This number is your proof of timely filing and should be retained indefinitely. CBP will send correspondence regarding your CAPE Declaration to the address or email on file in ACE.

The initial review period is approximately 90 days. During this period, monitor your ACE account for Requests for Information (RFIs). Respond to any RFI within the specified timeframe — typically 30 days — or the CAPE Declaration may be denied for failure to cooperate.

If your CAPE Declaration is approved, the refund will be issued to the importer of record. If denied, you have the right to request reconsideration within 30 days, and thereafter to file suit in the Court of International Trade under 28 U.S.C. § 1581(a) within 180 days of the denial.