CAPE Phase 1 vs. Future Phases: Which Entries Qualify When

The CAPE portal’s refund program will be delivered in multiple phases. Phase 1 — the only phase currently open — covers a specific subset of affected IEEPA entries. Understanding what falls inside and outside Phase 1 helps you prioritize your filing and plan for entries that will need to wait for subsequent phases.

Phase 1: What’s Covered (Open Now)

Phase 1 of the CAPE portal, which launched April 20, 2026, covers two categories of entries:

Category A: Unliquidated Entries

An entry is “unliquidated” when CBP has not yet made a final determination of the duties owed on that entry. CBP has up to 4 years (in most cases) to liquidate an entry. Many entries from the 2025-2026 IEEPA period are still unliquidated as of the CAPE portal’s launch — particularly entries from late 2025 and early 2026.

If your entry is unliquidated, it’s fully eligible for Phase 1 regardless of the original entry date. CBP will liquidate it under the CAPE framework with IEEPA duties excluded, rather than at the original tariff rate.

Category B: Entries Liquidated Within the Past 80 Days

When an entry is liquidated, a statutory 80-day window opens during which the importer may protest the liquidation or have CBP correct errors. Under the CAPE framework, entries that were liquidated within 80 days of your filing date can be reliquidated through CAPE — CBP simply corrects the liquidation to remove the IEEPA duties.

Practical calculation: If you file your CAPE claim on May 1, 2026, you can include entries liquidated on or after February 10, 2026 (80 days prior). Entries liquidated before that date would fall outside Phase 1.

What Phase 1 Does NOT Cover

• Entries liquidated more than 80 days ago without a pending protest
• Entries with pending protests filed before CAPE launched (these will be handled separately)
• Antidumping and countervailing duty interactions (separate process)
• Drawback claims related to IEEPA duties (future phase)

Phase 2 and Beyond: What We Know

CBP has not announced a formal timeline for Phase 2 of CAPE. Based on CBP’s March 12, 2026 framework document and trade press coverage, subsequent phases are expected to address:

Phase 2 (timeline: TBD):

• Entries liquidated more than 80 days ago that had pending protests at the time of the Supreme Court ruling
• These entries require a formal protest resolution pathway rather than direct reliquidation
• CBP has indicated it needs to develop a streamlined protest resolution process for IEEPA cases

Phase 3 (timeline: TBD):

• Entries liquidated more than 80 days ago without any pending protest (these may require a special equity remedy)
• Complex cases including foreign trade zone interactions, bonded manufacturing
• Potential drawback recovery for IEEPA duties on goods that were subsequently exported

Phase 4 (timeline: TBD):

• Antidumping/countervailing duty cases where IEEPA tariffs interacted with AD/CVD orders
• Reconciliation claims
• Goods imported through first-sale or other special valuation methods

What This Means for Your Strategy

File Phase 1 now. Don’t wait for future phases to open before filing Phase 1. Entries that qualify for Phase 1 today may not remain in the 80-day window by the time future phases open. File your Phase 1 claim as soon as possible.

Document Phase 2+ entries carefully. For entries that fall outside Phase 1’s scope, maintain excellent records. When Phase 2 opens, you’ll need:

• The original entry number and liquidation date
• The protest number if you filed a protest
• CBP Form 7501 and all associated documents

Consider professional help for complex situations. If you have significant entries in the Phase 2+ categories (liquidated more than 80 days ago, AD/CVD interactions, FTZ, drawback), those cases will require more sophisticated handling than straightforward Phase 1 claims.

Key Dates Summary

Event	Date
First IEEPA tariffs imposed	February 4, 2025
Supreme Court ruling — tariffs struck down	February 20, 2026
CIT reliquidation order	March 6, 2026
CBP Phase 1 framework published	March 12, 2026
CAPE Phase 1 portal launch	April 20, 2026
Phase 2 launch	TBD

Related Resources

• When Did IEEPA Tariffs Start? — Entry date timeline for eligibility
• What Is an Importer of Record? — IOR requirements apply to all phases
• Common Filing Mistakes — Avoid issues that affect your Phase 1 claim
• Check Your Eligibility