When Does CAPE Phase 2 Launch, and What Qualifies?

What is CAPE Phase 2 and which entries will qualify?

CAPE Phase 2 is the next planned stage of CBP's Consolidated Administration and Processing of Entries refund channel, designed to cover IEEPA-affected entries that fall outside the Phase 1 scope. CBP has signaled that Phase 2 will target liquidated entries past the 80-day Phase 1 window, FTZ entries (including Type 06 withdrawals), drawback-linked entries, and entries currently held by reconciliation flags. The agency has not committed to a launch date as of May 2026.

When will CAPE Phase 2 launch?

CBP has not announced a CAPE Phase 2 launch date. Trade press and law firm guidance currently point to a Q3 or Q4 2026 launch window, contingent on Phase 1 acceptance rates stabilizing and the agency working through the early backlog. Until Phase 2 opens, the only ways to preserve refund rights on most ineligible entries are a Form 19 protest under 19 U.S.C. 1514 or, for entries past 180 days, litigation at the Court of International Trade.

TL;DR

CAPE Phase 1 launched April 20, 2026, and it covers about 63% of IEEPA-affected entries, per Holland & Knight's CAPE arrival guide. The remaining 37% sits in CAPE Phase 2 territory: liquidated past 80 days, FTZ Type 06, bonded warehouse withdrawals past the window, drawback-flagged, reconciliation-flagged, and active-protest entries. CBP has signaled Phase 2 in its public webinar and CIT filings but has not committed to a launch date. The riskiest move right now is to assume Phase 2 will pick up your entries automatically and let your 180-day protest clock run out. GingerControl's IEEPA refund recovery service segments your ES-003 by phase, files Phase 1 now, and queues Phase 2 candidates with protective protests on entries inside the 180-day window so nothing falls through when scope expands.

Last updated: May 2026

What CAPE Phase 1 covers and the gap it leaves

The April 20, 2026 launch of CAPE Phase 1 opened the consolidated refund channel for the cleanest IEEPA cases: unliquidated entries with IEEPA Chapter 99 codes, and entries within 80 days of liquidation. The 80-day window exists because CBP retains administrative authority to voluntarily reliquidate under 19 U.S.C. 1501 only through the 90th day post-liquidation, per Perkins Coie's Phase 1 guidance. Past day 90, CBP needs a different mechanism, which is why Phase 1 stops there.

The Phase 1 gap, by category:

Entries liquidated more than 80 days before the CAPE submission date
Entries flagged for reconciliation (Type 09) or on a drawback claim (Type 47)
Entries with an active protest
FTZ Type 06 entries, where Phase 1 HTS sequence validations reject most submissions
Bonded warehouse withdrawals where liquidation has moved beyond the 80-day window
Informal entries, which are generally treated as liquidated upon payment of estimated duties and aged out of the 80-day clock long ago

If your IEEPA exposure sits primarily in any of these categories, Phase 2 is your next administrative shot.

What CBP has signaled about CAPE Phase 2 scope

CBP's public statements have been deliberate. The agency's IEEPA Duty Refunds page commits to a "phased" approach, and the April 17, 2026 CAPE webinar deck confirms that later phases will expand coverage. The agency has not committed to specific scope categories on the record.

What trade counsel and the public CBP documents collectively suggest for Phase 2:

Phase 2 candidate category	Why it lands in Phase 2	Source signal
Liquidated entries past 80 days	CBP needs a different mechanism than 1501 voluntary reliquidation	Norton Rose Fulbright
FTZ Type 06 entries	Phase 1 HTS sequence validations reject most FTZ withdrawals	CBP Phase 1 notice
Bonded warehouse entries past 80 days	Warehouse withdrawals follow standard liquidation rules	CBP Phase 1 notice
Type 09 reconciliation entries	Reconciliation rewrites entry data, conflicts with CAPE consolidation	Holland & Knight
Type 47 drawback-linked entries	Drawback already routes duty value through a separate channel	Steptoe
Entries with pre-Phase-1 active protests	ACE cannot process two refund channels on the same entry	CBP IEEPA FAQ

Bottom line for Phase 2 scope: These categories are working assumptions, not commitments. CBP has explicitly reserved the right to address reconciliation and FTZ scenarios "in later phases or through alternative remedies," leaving room for some categories to route through protest or CIT instead.

CAPE Phase 2 timeline: what is realistic

CBP has not announced a Phase 2 launch date. Industry expectation as of May 2026 points to summer or fall 2026, with the Phase 2 backlog working through over the following 6 to 12 months once the channel opens.

The factors that will determine the actual date:

Phase 1 acceptance rates. Phase 1 acceptance on first pass is reported around 21%. CBP will not open Phase 2 while Phase 1 is still bouncing 4 out of 5 submissions on validation errors.

Backlog volume. Per CBP Commissioner Brandon Lord's March 6, 2026 declaration, the IEEPA universe is more than 53 million entries from over 330,000 importers, totaling around $166 billion in duties. The non-Phase-1 backlog is large and operationally heavy.

CIT pressure. Judge Eaton's March 4, 2026 order directs CBP to refund IEEPA tariffs broadly, which means CBP cannot indefinitely defer Phase 2 without legal exposure.

Section 122 distraction. The May 7, 2026 CIT ruling on Section 122 and the DOJ's appeal pull CBP attention onto a parallel refund question, per the Greenberg Traurig Section 122 update. Section 122 contention slows CAPE Phase 2 indirectly by competing for CBP and DOJ bandwidth.

The honest answer: Phase 2 could launch in August 2026 or slip into early 2027. Importers planning around "Phase 2 will be open by Q4 2026" are making an assumption, not citing a commitment.

The Phase 1 versus Phase 2 decision: file now or wait

This is the operational question that matters for every importer right now. The math depends on liquidation status of each entry.

Entry status today	Best move	Why
Unliquidated, IEEPA-coded	File Phase 1 now	Cleanest path, 60-90 days to refund post-acceptance
Liquidated within 80 days	File Phase 1 now	Same path, but watch the day counter
Liquidated 81-180 days, no protest	File Form 19 protest now	Protect the 180-day window in case Phase 2 slips
Liquidated past 180 days	Evaluate CIT litigation	Administrative path is closed for this entry
FTZ Type 06, liquidated	File protective protest if inside 180 days, queue for Phase 2	Phase 1 rejects FTZ on HTS sequence
Active protest on file	Decide: withdraw and file Phase 1, or hold for Phase 2	Cannot run two channels simultaneously
Drawback-flagged	Queue for Phase 2, coordinate with drawback adjudication	Phase 1 excludes Type 47

Bottom line on the decision: The default for entries in the 81-180 day window is to file a Form 19 protest now, even if you expect Phase 2 to pick them up later. The protest preserves the statutory right while Phase 2 scope and timing settle. If Phase 2 opens and covers the entry, the protest can be withdrawn and the entry re-filed through CAPE.

The cost of waiting is asymmetric. If Phase 2 launches on time and covers your entries, you have done extra paperwork for nothing. If Phase 2 slips past your 180-day window or excludes your entry category, you have lost the refund entirely. That asymmetry argues for protective protests on every borderline entry.

GingerControl is AI global trade compliance infrastructure that helps importers, exporters, and customs brokers classify products, simulate tariff costs, track policy changes, and recover overpaid duties. The IEEPA refund recovery service segments each importer's ES-003 by liquidation status, files Phase 1 candidates immediately, and files protective protests under POA on Phase 2 candidates inside the 180-day window.

How to inventory your CAPE Phase 2 candidates today

The work to prepare for Phase 2 starts with the same data source as Phase 1: the ES-003 Entry Summary Line Tariff Details report pulled from ACE. For each entry with a Chapter 99 IEEPA code:

Pull liquidation date and status. Anything past 80 days of liquidation is Phase 2 candidate territory.
Flag entry type. Type 06 FTZ, Type 09 reconciliation, and Type 47 drawback entries are Phase 2 candidates regardless of liquidation status.
Flag protest status. Entries with active protests are blocked from Phase 1 and need a decision: withdraw within the 80-day window for Phase 1, or hold for Phase 2.
Tag the 180-day protest clock. Entries approaching the deadline need protective protests filed before the date passes.
Segment by Importer of Record. CAPE refunds consolidate by IOR, so the candidate list needs to be IOR-clean before any filing.

The output is a per-entry lane assignment: Phase 1 now, Phase 2 queue with protective protest, Phase 2 queue without protest needed, or past-180-days requiring CIT review.

Section 122 entries follow a different refund track

A point of confusion in May 2026 is whether CAPE will eventually cover Section 122 reciprocal tariff refunds. It will not. The Section 122 case is at an earlier procedural stage: the CIT ruled May 7, 2026 that Section 122 reciprocal tariffs are unauthorized, the DOJ appealed May 8, 2026, and the Federal Circuit appeal is pending. CBP does not build refund channels around appellate-pending decisions. The Section 122 refund path today is Form 19 protest under 19 U.S.C. 1514 within 180 days of liquidation, filed protectively pending appellate outcome. See the Section 122 refund rights preservation guide. The CAPE channel is exclusively for IEEPA duties.

FAQ

What is the CAPE Phase 2 launch date?

CBP has not announced a CAPE Phase 2 launch date. Public statements as of May 2026 commit only to a "phased" expansion, with Phase 2 expected in summer or fall 2026 based on Phase 1 acceptance rates and CIT pressure, per Norton Rose Fulbright. GingerControl's IEEPA refund recovery service tracks each CBP CSMS message and CIT filing so importers know the moment Phase 2 scope is published.

Are FTZ Type 06 entries eligible for CAPE Phase 2?

FTZ Type 06 entries are expected to be addressed in Phase 2, since Phase 1 HTS sequence validations reject most FTZ withdrawals. Until Phase 2 opens, FTZ entries within the 180-day protest window can be preserved with a Form 19 protest. GingerControl files protective protests on Type 06 entries while queueing them for Phase 2 submission.

Should I file a Form 19 protest now or wait for CAPE Phase 2?

For entries liquidated 81 to 180 days ago, file a Form 19 protest now. The 180-day deadline under 19 U.S.C. 1514 is statutory and cannot be extended by waiting for Phase 2. If Phase 2 opens and covers the entry, the protest can be withdrawn and the entry re-filed through CAPE. GingerControl's Form 19 customs protest guide walks through protective protest mechanics.

Will CBP refund IEEPA tariffs automatically once Phase 2 opens?

No. CBP has been explicit that refunds require a CAPE declaration; there is no automatic reliquidation. GingerControl's analysis of automatic refund expectations explains why CBP cannot operationally process 53 million entries without per-importer filings.

What is the difference between CAPE Phase 1 and CAPE Phase 2?

Phase 1, live since April 20, 2026, covers unliquidated entries and entries within 80 days of liquidation, about 63% of the IEEPA universe. Phase 2 will cover the remaining 37%: liquidated past 80 days, FTZ, drawback-linked, reconciliation-flagged, and active-protest entries. GingerControl's CAPE eligible entries guide covers the split per entry type.

Can I file a CAPE declaration for entries past 180 days from liquidation?

Not through Phase 1, and likely not through Phase 2 either. The administrative protest window is hard-capped at 180 days under 19 U.S.C. 1514. Entries past that window need CIT litigation under 28 U.S.C. 1581(a) or (i). GingerControl's IEEPA refund recovery service routes past-180-day entries to litigation counsel.

How does GingerControl handle the Phase 1 versus Phase 2 segmentation?

GingerControl runs every entry on the ES-003 against Phase 1 eligibility screens, files Phase 1 immediately for eligible entries, queues Phase 2 candidates, and files protective Form 19 protests on Phase 2 candidates inside the 180-day window. The engagement starts with a no-cost compliance audit. See the IEEPA refund timeline guide.

If you have a stack of IEEPA entries waiting on Phase 2

The CAPE Phase 2 scope and timeline are not under your control. The 180-day protest clock on each of your liquidated entries is. The asymmetric risk argues for filing Phase 1 now on every eligible entry, filing protective Form 19 protests on every borderline entry, and queueing the rest as Phase 2 candidates with the documentation ready to submit the day scope expands.

Before lane-assigning entries to Phase 1 versus Phase 2, get a size estimate. The IEEPA refund toolkit on this page has two free calculators that size the opportunity in minutes. The ES-003 drop-in calculator parses your ACE export entirely in the browser (nothing uploads), classifies every line by Chapter 99 prefix, buckets entries by liquidation status, and returns total IEEPA duties paid plus estimated recoverable amount. The quiz-style estimator is the faster path if you do not have your ES-003 yet, a handful of questions and you get a directional estimate.

GingerControl's IEEPA refund recovery service segments your ES-003 by phase, files Phase 1 now, and queues Phase 2 candidates so nothing falls through when scope expands.

Talk to our team about the Phase 1 versus Phase 2 lane assignment for your entry portfolio.

References

[REF 1] CBP - IEEPA Duty Refunds page Data cited: Phased CAPE rollout, refund process overview, 60-90 day timeline Source: CBP IEEPA Duty Refunds Published: 2026

[REF 2] CBP - CAPE Phase 1 Trade Information Notice Data cited: Phase 1 scope, 80-day post-liquidation window, exclusion categories Source: CBP CAPE Phase 1 notice Published: April 2026

[REF 3] CBP - April 17, 2026 IEEPA Refunds and CAPE Webinar Data cited: Phased CAPE expansion, Phase 2 signaling Source: CBP webinar deck Published: April 2026

[REF 4] Holland & Knight - CAPE Has Arrived Data cited: 63% of affected entries covered in Phase 1, protest withdrawal mechanism, Phase 2 scope expectations Source: Holland & Knight CAPE guide Published: April 2026

[REF 5] Norton Rose Fulbright - CBP Issues Tariff Refund Instructions Data cited: Phase 2 launch window expectations, liquidated-past-80-day coverage Source: Norton Rose Fulbright tariff refund briefing Published: 2026

[REF 6] Steptoe - CBP CAPE Mechanism Begins Processing IEEPA Tariff Refunds Data cited: Later-phase coverage for reconciliation, drawback, and longer-liquidation entries Source: Steptoe CAPE briefing Published: April 2026

[REF 7] Perkins Coie - Launch of CAPE Phase 1 Essential Guidance Data cited: 19 U.S.C. 1501 voluntary reliquidation window, 90-day administrative authority Source: Perkins Coie CAPE Phase 1 guide Published: April 2026

[REF 8] Thompson Hine SmarTrade - CBP Provides CIT Latest Updates on IEEPA Tariff Refunds Data cited: CBP CIT filings, Phase 1 acceptance rates, Phase 2 timing signals Source: Thompson Hine SmarTrade CIT update Published: April 2026

[REF 9] Thompson Hine SmarTrade - CIT Orders Refund of IEEPA Tariffs Data cited: Judge Eaton March 4, 2026 order, CIT authority on reliquidation Source: SmarTrade CIT refund order coverage Published: March 2026

[REF 10] Greenberg Traurig - US Tariff Update: Section 122 and IEEPA Refunds Data cited: May 7 2026 CIT Section 122 ruling, May 8 2026 DOJ appeal, distinction between IEEPA and Section 122 refund tracks Source: Greenberg Traurig Section 122 and IEEPA update Published: May 2026

[REF 11] BDO - IEEPA Tariff Refund Key FAQs for Importers Data cited: CBP audit risk, Section 122 versus IEEPA refund distinction Source: BDO IEEPA Tariff Refunds FAQ Published: 2026

[REF 12] White and Williams - IEEPA Tariff Refunds: CBP Launches CAPE Process Data cited: CAPE mechanism, CSV submission, declaration acceptance flow Source: White and Williams CAPE process Published: 2026

[REF 13] 19 U.S.C. 1514 protest provisions Data cited: 180-day administrative protest deadline from liquidation Source: 19 USC 1514

[REF 14] 19 U.S.C. 1501 voluntary reliquidation provisions Data cited: 90-day CBP voluntary reliquidation authority Source: 19 USC 1501