What the latest filing access and court decisions mean for importers seeking IEEPA duty refunds Gateway Lines | Updated October 21, 2026 U.S. Customs and Border Protection has opened CAPE Phase 3 for certain importers seeking refunds of duties collected under the International Emergency Economic Powers Act, or IEEPA. It covers finally liquidated entries of plaintiffs for which the court has ordered reliquidation. [1]
If your business is waiting to recover duties on those entries, ask the counsel handling your case to confirm your company’s filing access and the instructions that apply to its importer of record number.
What CAPE Phase 3 covers
CAPE stands for Consolidated Administration and Processing of Entries. It operates within CBP’s Automated Commercial Environment, commonly called ACE. [4]
Liquidation is CBP’s final calculation of the duties owed on an entry. Reliquidation recalculates that amount. Phase 3 addresses qualifying court-covered entries whose liquidation has become final. [1, 3]
Who can file through Phase 3 now
CBP deployed Phase 3 on October 6, 2026. Its initial notices went to counsel for plaintiffs that had supplied valid importer of record numbers by July 30. CBP said further instructions would follow for plaintiffs whose numbers were submitted later. July 30 identified the first access group, rather than a permanent deadline for all Phase 3 claims. [1]
International Trade Today reported on October 20 that CBP had opened Phase 3 to another wave of importers. That is a useful reason to check your status again, but your counsel should confirm any CBP notification covering your company and its current filing instructions. [2]
What the October 8 class decision changes
On October 8, the U.S. Court of International Trade certified a class in Freestyle World, Inc. v. U.S. Customs and Border Protection. The class covers importers of record who paid duties under the challenged tariff orders between February 1, 2025, and February 19, 2026. It excludes entities that separately filed actions seeking to recover IEEPA duties. [3]
Those dates describe this court-certified class. The certification allows the class case to proceed; it does not itself award individual refunds or activate Phase 3 filing for every class member. Importers without separate lawsuits should ask trade counsel how the class definition and subsequent court orders affect their entries. [3]
The court’s October 22 date is a deadline for the parties to submit a proposed scheduling order, not an importer refund application deadline. [3]
How to track a claim through payment
CBP’s CAPE workflow separates validation, duty recalculation and payment. Track each stage so your finance team can distinguish a submitted claim from a refund received. [4]
Stage | What it means |
File validation | The declaration passes checks on its format, entry numbers and submitting party. |
Entry validation | Individual entries pass the applicable checks and are accepted for further processing. |
CBP processing | CBP recalculates duties and completes the necessary review and liquidation or reliquidation. |
Refund payment | The refund moves through disbursement. Confirm receipt and reconcile it against the relevant entries. |
CBP can combine refunds from multiple CAPE declarations into a consolidated payment. Its REV-615 CAPE Refunds Trade Report provides refund information in ACE. [4]
Keep a simple tracker with entry numbers, submission dates, current status and payment references. Assign someone to follow up on unresolved items, and reconcile actual deposits before treating a projected refund as available cash.
What importers should check before filing
Gather the entry records for your broker and counsel, then work through this checklist together.
Confirm the importer details. Check the legal entity and importer of record number against the entry summaries. CBP has identified importer and filer mismatches among the reasons declarations fail validation. [1]
Review the entries for submission. Ask your broker to review the entries and identify any that need further investigation. Keep an exception list so an unresolved entry does not get lost among the records ready for filing.
Identify who will file and monitor the declaration. Confirm the eligible filer under CBP’s current instructions and identify the person responsible for reviewing validation messages. Maintain a record of rejected entries and the action needed to resolve each one. [4]
Verify the refund recipient and bank details. Confirm ACH refund enrollment and bank details for the importer or its authorized CBP Form 4811 designee, the party designated to receive the refund. [4]
The October 10 change to ACH bank updates
Since October 10, adding or modifying ACH refund bank information in an ACE importer sub-account requires security-token verification. CBP sends the token by email, with an option to also receive it by SMS. Other authorized users can opt into alerts when ACH refund information changes. [5]
How Gateway Lines can help
Gateway Lines coordinates international freight and works with licensed U.S. customs broker partners. We can help organize shipping documents, including commercial invoices, packing lists and bills of lading, for your broker’s review. [6]
Your eligible customs filer and trade counsel should address Phase 3 eligibility and the court instructions that apply to your entries. If you need help bringing your shipping records together for that review, speak with the Gateway team.
Sources
1. CBP declaration on the CAPE Phase 3 launch
Brandon Lord declaration, October 6, 2026. Freestyle World, Court No. 26-01088, ECF 58. Phase 3 scope, initial access group and validation issues.
2. CBP Opens CAPE Phase 3 to Next Wave of Importers
International Trade Today, October 20, 2026. Industry reporting of an additional access wave; company-specific access should be confirmed through CBP’s instructions to counsel.
3. Freestyle World class certification opinion and order
U.S. Court of International Trade, Slip Opinion 26-123, October 8, 2026. Class definition, certification and litigation schedule.
4. CBP CSMS 68340863 on CAPE validation processing and refunds
April 13, 2026. General CAPE workflow, reporting and ACH enrollment. Originally issued for Phase 1; current Phase 3 access is addressed by source 1.
5. CBP CSMS 70162211 on verification for ACH refund changes
October 9, 2026. Security-token verification for adding or modifying ACH refund information, effective October 10.
6. Gateway Lines customs clearance and broker coordination services
Gateway Lines service description and the role of its licensed customs broker partners. Accessed October 21, 2026.