This is a time-sensitive update on IEEPA refunds.
If you paid IEEPA tariffs on entries that have already reached final liquidation status, there is a narrow window to recover those duties — and it requires filing a lawsuit at the U.S. Court of International Trade before October 6.
We don’t say that lightly. But the mechanics of Phase 3 make it true, and importers who miss this window may not get another one.
What Is CAPE Phase 3?
CAPE — the Consolidated Administration and Processing of Entries system — is CBP’s framework for processing IEEPA tariff refunds following the Supreme Court’s February 2026 ruling that struck down those tariffs.
The refund process has rolled out in phases:
- Phase 1 covered unliquidated entries — the straightforward cases where CBP could act administratively.
- Phase 2 covered entries still within the protest window — importers who filed timely protests are now moving through this.
- Phase 3, deploying October 6, covers entries that are finally liquidated — typically past the standard protest window — and can only be corrected through a court-ordered reliquidation.
That last part is the critical piece. CBP will deploy Phase 3 on October 6. It covers entries that are liquidated more than 80 days after filing and are filed by plaintiffs who have received a CIT reliquidation order and submitted a valid importer of record number to CBP by July 30, 2026.
If you don’t have active CIT litigation, you are not eligible for Phase 3. Full stop.
Why Filing a Lawsuit Is the Only Path
For finally liquidated entries, CBP has clearly stated that it does not have the unilateral legal authority to reopen them without a specific court order. There is no administrative workaround. No protest process. No exception.
Filing an individual lawsuit at the CIT still appears to be the quickest way to obtain tariff refunds for entries more than 80 days liquidated, including those under protest. The CIT has been entering individual reliquidation orders at a steady clip, and importers can expect to receive a reliquidation order within a week or two of filing suit, if not sooner.
That timeline matters. October 6 is 18 days away. If you haven’t already contacted trade counsel about filing, today is the day to make that call.
Don’t Withdraw Your Protests Yet
One important nuance from Sandler Travis & Rosenberg, who published an alert on this yesterday:
IEEPA-only protests — those that raise no other issues — should not be withdrawn until an importer receives an individual reliquidation order and counsel has verified the importer’s CAPE Phase 3 eligibility with CBP. The most conservative approach would be to wait to withdraw IEEPA-only protests until right before making a Phase 3 submission.
In other words, if you have protests filed, hold them. Withdrawing early could cost you your place in the process.
What’s at Risk If You Don’t Act
The stakes are real. If the government prevails on appeal on universal refund orders, non-litigating importers may permanently lose their ability to recover these duties. And separately, statute of limitations and residual jurisdiction deadlines for certain entries begin approaching as early as February 2027.
This is not a situation where waiting to see how things develop is a reasonable strategy. The process has a structure, and Phase 3 has a gate — active CIT litigation is the key.
What to Do Right Now
Step 1: Call your trade counsel today. If you don’t have trade counsel engaged on IEEPA refunds, that needs to change immediately. The 1581(i) filing process is straightforward for experienced attorneys, and the CIT has been moving quickly on these.
Step 2: Identify your finally liquidated entries. Work with your broker to pull entries that are past the 180-day protest window and may have IEEPA duties eligible for recovery. Know your exposure before the call with counsel.
Step 3: Don’t withdraw any IEEPA-only protests until you have a reliquidation order in hand and your Phase 3 eligibility is confirmed.
Step 4: Enroll in electronic refunds in ACE if you haven’t already. That’s how CBP will issue the money when the time comes.
The Bottom Line
CAPE Phase 3 launches October 6. It exists specifically to get money back to importers who paid IEEPA tariffs on finally liquidated entries. But the door only opens if you’re already a plaintiff at the Court of International Trade.
If you have finally liquidated entries with IEEPA duties and you haven’t filed suit yet, contact trade counsel today — not next week.
At Coppersmith Global Logistics, we work alongside importers and their legal teams to navigate exactly these kinds of compliance and recovery situations. If you have questions about whether your entries are affected or how to coordinate the process, reach out to our team.
The window is open. Don’t let it close.
Contact the Coppersmith Compliance Team at compliance@coppersmith.com for trade attorney recommendations or any other questions.
