Last month’s news regarding the Supreme Court’s decision to strike down emergency IEEPA tariffs was a major turning point, but for most importers, the real work is just beginning. Since that ruling, we’ve seen the conversation move quickly from legal theories to the mechanics of the refund process.

U.S. Customs & Border Protection (CBP) has now identified the platform that will handle these claims, and the administration has already signaled a plan to pivot toward new trade investigations. Here is the latest update on the refund rollout and what you should watch for in the coming weeks.

Introducing CAPE: The Tariff Refund Hub

On March 12, CBP provided an update regarding its progress on an automated refund system. The new program, the Consolidated Administration and Processing of Entries (CAPE), will serve as the central hub for all IEEPA refund requests.

CBP has designed CAPE to automate as much of the process as possible to handle the massive volume of entries. The system has four components:

• Claim Portal: A web-based portal where importers or brokers will upload CSV files listing eligible entry summaries.
• Mass Processing: An automated system that removes the illegal IEEPA duties and calculates what is owed.
• Review and Liquidation/Reliquidation: The phase where CBP reviews data and schedules formal refunds.
• Refunds: Final payments are expected to be issued electronically.

As of mid-March, CBP reports that development on these components is between 60% and 80% complete. While the system isn’t fully operational yet, it is likely only a few weeks away from going live.

Action Items: Preparing Your Data for the CAPE Launch

Because the CAPE portal requires CSV uploads, the success of your refund claim depends entirely on the quality of your data. You don’t need to wait for the portal to open to start this work.

At Dedola, we are advising clients to audit their entry summaries and verify HTS codes now. Getting your digital paper trail in order today is the most effective way to avoid manual review delays and move your claim through the system as soon as the portal opens.

New Section 301 Investigations and the Impact on Future Tariffs

While CBP works on the refund process, the Office of the U.S. Trade Representative (USTR) is already looking ahead. On March 11, the USTR announced broad Section 301 investigations into the trade policies of 16 partners, including China, the EU, Mexico, Vietnam, and India. 

The focus of these investigations is “structural excess capacity.” Essentially, the administration is looking for legal justification to potentially reimpose tariffs that could replace the ones struck down by the Supreme Court.

Key investigation dates:

• March 17: Dockets opened for public comment.
• April 15: Deadline for written comments.
• May 5: Public hearings begin.

This appears to be the administration’s strategy for the second half of 2026. It keeps volatility at the center of trade conversations and suggests that while refunds are coming for past shipments, new costs may be on the horizon for future ones.

Navigating the Next Steps with Dedola

We are tracking the CAPE rollout daily and will be closely monitoring the next court updates. Our role as your expert logistics department is to stay ahead of these changes so you can focus on your business.If you have questions about your eligibility or need assistance auditing your data for the CAPE portal, reach out to us. We’re happy to help.