CBP sets October 6 for IEEPA refunds on finally liquidated entries
CBP told the Court of International Trade on September 15, 2026 that Phase 3 of its IEEPA refund system opens on October 6, 2026. Phase 3 covers finally liquidated entries, but only for importers that hold a court reliquidation order and gave CBP a valid importer of record number by July 30, 2026.
What this affects
The update
In a declaration filed with the Court of International Trade on September 15, 2026, Brandon Lord, executive director of CBP's Trade Programs Directorate, said Phase 3 of the Consolidated Administration and Processing of Entries (CAPE) will deploy on October 6, 2026. Phase 3 is the part of the refund process that had been paused. It handles finally liquidated entries, the older entries that the first two phases could not reach, for plaintiffs whose entries the court has ordered CBP to reliquidate without IEEPA duties.
Eligibility is narrow. Plaintiffs covered by a Court of International Trade reliquidation order that submitted a valid importer of record number to CBP by July 30, 2026 can file CAPE declarations from October 6. Plaintiffs that sent their number after July 30 will get separate instructions, and CBP gave no date for them. Reporting on the filing puts the finally liquidated entries at about $11.4 billion, roughly 6.9 percent of all IEEPA duties collected.
The same declaration gives the running totals as of 3 p.m. eastern on September 11, 2026: about 27.2 million entries processed, about $134.7 billion in potential and certified refunds accepted, and about $122 billion certified and sent to the Treasury for payment. A further 20,184 refunds worth about $1.3 billion are held up because the importer has no ACH bank details on file in ACE.
Importers with finally liquidated entries and no case on file are not covered by Phase 3. The Court of International Trade's April 17, 2026 order extending refunds to all importers is on appeal at the Federal Circuit (V.O.S. Selections v. Trump, No. 26-1895), where the government argues the trade court cannot grant relief to importers that did not sue.
Impact
This is the first firm date for money on entries that liquidated long ago, and it splits importers into two groups. A company that sued and was on CBP's list by July 30 can file on October 6. A company that paid the same duties on the same goods and did not sue still has no route to a refund on its finally liquidated entries until the Federal Circuit rules. Separately, $1.3 billion of approved refunds is sitting unpaid for a fixable reason, missing bank details.
What to watch
October 6 opens filing, it does not pay anyone; CAPE declarations still go through CBP validation. The July 30 cut-off refers to the importer of record list CBP collected from plaintiffs, not to the date a lawsuit was filed. Entries liquidate on a rolling basis, so an entry that is still inside its 180-day protest window today can become finally liquidated before the appeal is decided.
How to prepare
- 1Check your ACH details in ACE today
More than 20,000 approved refunds are stuck because the importer has no bank details on file. This is the one delay you fully control.
- 2Confirm whether you are on the July 30 list
If you are a plaintiff, ask counsel whether your importer of record number reached CBP by July 30, 2026. That decides whether you file on October 6 or wait for instructions.
- 3Sort entries by liquidation date
Have your broker split IEEPA entries into unliquidated, liquidated inside the protest window, and finally liquidated. Each group follows a different route.
- 4Protest what is still protestable
For entries inside the 180 days after liquidation, a timely protest keeps the entry alive without depending on the appeal.
- 5Talk to customs counsel if you never sued
Your routes are the universal refund order now on appeal, the pending class certification motions, or your own action at the Court of International Trade under 28 U.S.C. 1581(i). Counsel can tell you which fits your entries.
Sources
- CBP to expand IEEPA tariff processing in October · Supply Chain Dive · September 17, 2026
- CBP to Launch Phase 3 for CAPE Processing of IEEPA Refunds 10/6 · Mohawk Global · September 17, 2026
- After Learning Resources: Liquidation, Protests, and IEEPA Tariff Refunds · National Law Review · September 18, 2026
We summarize published reporting and official notices. Always confirm rates and dates against the Federal Register or your customs broker before acting on them.