Food Importer IEEPA Refund Guide: CAPE Filing Steps

How can a food importer claim an IEEPA tariff refund?

A food importer claims an IEEPA refund by filing a CAPE Declaration through the ACE Portal, listing every entry that paid an IEEPA Chapter 99 duty in 2025 and is either still unliquidated or within 80 days of liquidation. CBP issues the refund 60 to 90 days after acceptance.

Which food entries are eligible for an IEEPA tariff refund right now?

Phase 1 of CAPE covers entries that include at least one IEEPA Chapter 99 code (the reciprocal and fentanyl-related tariffs from 2025) and that are unliquidated or within the 180-day protest window, which CBP enforced as a hard 80-day liquidation cutoff to keep filings inside 19 U.S.C. 1514.

TL;DR

The Supreme Court's February 20, 2026 decision in Learning Resources, Inc. v. Trump invalidated the IEEPA tariffs that produce, seafood, dairy, coffee, and beverage importers paid through 2025, exposing roughly $166 billion in collected duties to refund across more than 330,000 importers (Holland & Knight). On April 20, 2026, CBP launched the Consolidated Administration and Processing of Entries (CAPE) platform inside ACE, the only mechanism for requesting an IEEPA refund (CBP CSMS #68340863). For a mid-sized produce distributor importing 30 to 80 containers of Mexican avocados, berries, and tomatoes per month at a 25% IEEPA stack on top of MFN, recovering even one quarter of 2025 entries can return six to seven figures in working capital. GingerControl's Tariff Calculator rebuilds the corrected duty stack (MFN + Section 122 + any surviving Chapter 99) so you know the exact refund per entry before you file.

Last updated: May 2026

Why food importers were hit harder than most

The 2025 IEEPA tariffs landed on the categories where America imports the most food:

HTS chapter	Category	Top IEEPA-affected origins	Why it stings
02	Meat	Mexico, Canada	Mexico exports more than $1.5B in beef and pork to the US (AEI)
03	Fish and seafood	China, Vietnam, Chile, Canada	Frozen shrimp, salmon, tilapia all touched
04	Dairy	Canada, Mexico	Cheese, butter, yogurt subject to retaliatory layers
07	Fresh vegetables	Mexico	50% of US tomatoes, chili peppers, plus most cucumbers, originate in Mexico
08	Fresh and frozen fruit	Mexico, Chile, Canada, China	50% of US berries and avocados from Mexico
09	Coffee, tea, spices	Vietnam, Indonesia, China, Brazil	Coffee importers absorbed reciprocal stacks of 34 to 46%
16-21	Prepared foods	China, Mexico, Vietnam	Sauces, snacks, frozen prepared meals
22	Beverages	Canada, Mexico, EU	Beer, wine, spirits

A specialty importer who moved 6,000 cartons of Mexican strawberries per week through Pharr or Otay Mesa in summer 2025 paid IEEPA on every entry. So did the seafood broker landing 40-foot reefer containers of Chilean salmon at Long Beach. So did the New Jersey roaster bringing in green coffee from Vietnam. The CAPE process gives all three of them a path to recover the IEEPA portion of those duties, but only inside narrow eligibility windows.

Quotable insight: For perishable supply chains, an IEEPA refund is not a bonus, it is the working capital that funds the next 12 weeks of inventory at the corrected duty rate. A produce distributor that paid a 25% IEEPA stack on $40M of Mexican imports in 2025 is sitting on $10M in pre-Section-122 overpayment if the entries are still inside the CAPE window.

What is CAPE and why is it the only path?

CAPE (Consolidated Administration and Processing of Entries) is CBP's purpose-built refund tool inside the Automated Commercial Environment (ACE) Portal. CBP made one decision early that food importers and their brokers need to internalize: post-summary corrections (PSCs) cannot be used to claim IEEPA refunds. CAPE is the exclusive channel (Troutman Pepper Locke).

The mechanics, distilled from CBP's CSMS notices and the April 17 webinar deck (CBP IEEPA Refunds Overview, April 2026):

Filer: Importer of Record (IOR) or the licensed customs broker who originally filed the entry
Format: CSV upload into the new CAPE tab in ACE, called a CAPE Declaration
Volume cap: 9,999 entry numbers per Declaration, multiple Declarations allowed
Refund window: CBP has committed to 60 to 90 days after acceptance (Avalara)
Eligibility (Phase 1): Any entry that contains at least one IEEPA Chapter 99 code AND is either unliquidated or within 80 days of liquidation
Why 80 days: It keeps the Phase 1 universe inside the standard 180-day protest window under 19 U.S.C. § 1514, so CBP can reverse liquidation administratively

Phase 2, which would cover liquidated entries beyond the 180-day window and require special administrative authority or a court remedy, has not been launched. CBP has not committed a date.

How does a food importer actually file? Step by step

Step 1: Pull every 2025 entry that contains an IEEPA Chapter 99 code

Your customs broker can run an ACE entry summary query filtered by Chapter 99 IEEPA HTSUS codes. The relevant codes from 2025 include:

9903.01.20-25: IEEPA fentanyl tariff on China
9903.01.10-15: IEEPA fentanyl tariff on Canada and Mexico
9903.01.30-99 series: IEEPA reciprocal tariffs on most other countries (the rates that hit Vietnamese coffee at 46%, Cambodian seafood at 49%, etc.)

Cross-check the entry summary against the actual rate paid. The Section 122 reciprocal tariff at 10 to 15% is not refundable, only the IEEPA portion is.

Step 2: Filter to Phase 1 eligibility

For each entry, check two date fields:

Liquidation date present and within 80 days of today: eligible
Liquidation date null (still unliquidated): eligible
Liquidation date present and more than 80 days ago: not eligible in Phase 1

For a typical food importer with 60-day average transit and 314-day liquidation, this means most of your March through December 2025 entries are in scope right now.

Step 3: Build the CAPE Declaration CSV

CBP's CSV template requires the entry number, the IEEPA HTSUS code(s) being claimed, the duty amount paid under that code, and the IOR identification. Your broker should already have this data from the original entry summary. The trap: any column mismatch causes the entire Declaration to reject.

Step 4: Upload, monitor, reconcile

After upload, CBP returns an acceptance message. The 60 to 90 day refund clock starts there. While you wait, your broker should rebuild the corrected duty stack so accounts payable knows what to expect. GingerControl's Tariff Calculator handles this rebuild across the full US stack, MFN + Section 122 + Section 232 + Chapter 99, for any country and entry date.

Which 2025 IEEPA rates does each food category get back?

The IEEPA portion of the duty stack is what comes back. Here are the 2025 reciprocal IEEPA rates that food importers most commonly paid:

Origin	2025 IEEPA reciprocal rate	Common food categories	Now (post-ruling)
Mexico	25% (fentanyl IEEPA)	Avocados, tomatoes, berries, beef, beer	Section 122 baseline only
Canada	25% (fentanyl IEEPA)	Maple syrup, dairy, beef, pork, salmon	Section 122 baseline only
China	20-34% (reciprocal IEEPA)	Tea, frozen seafood, prepared foods, sauces	Surviving non-IEEPA layers + Section 122
Vietnam	46% (reciprocal IEEPA)	Coffee, frozen shrimp, fish sauce, dragon fruit	Section 122 baseline only
Chile	10% (reciprocal IEEPA)	Salmon, fresh fruit, wine	Section 122 baseline only
Brazil	10% (reciprocal IEEPA)	Coffee, beef, orange juice	Section 122 baseline only

Source: Cross-referenced from Suaid Global tariff tracker and ExFreight IEEPA reciprocal guide.

A wine importer who landed 40 containers of Chilean Cabernet at 10% IEEPA on a $1.2M FOB cargo paid roughly $120K in IEEPA duties on each consignment. Multiplied across a year of bottle imports for a regional distributor, the recoverable amount easily clears $1M.

How do I make sure the refund math is right?

Three numbers have to reconcile before you upload the CAPE Declaration:

What you paid in 2025. Pulled from the entry summary, the actual duty by HTSUS line, including IEEPA Chapter 99.
What you should have paid under the corrected stack. That is MFN base rate + Section 122 (10% then 15% from Feb 26, 2026 onward) + any non-IEEPA Chapter 99 layers (Section 301 on China-origin still applies separately) + Section 232 metal pour overlays where relevant.
The delta. That is your refund per entry.

For a single mid-sized produce distributor moving 200 entries per month of Mexican avocados (HTS 0804.40.0000) at MFN 11.2 cents per kg + 25% IEEPA in 2025, the IEEPA delta on a 40,000-pound container valued at $80K FOB is roughly $20,000 per entry. Across 12 months of pre-ruling entries still inside the 180-day window, that is the difference between adding two new SKUs in 2026 or not.

This is exactly the duty-stack reconstruction that GingerControl's Tariff Calculator is built for, with date-sensitive logic so you can recompute any 2025 entry against the corrected post-ruling stack and isolate the IEEPA-only refund line.

How does GingerControl's approach compare to filing the IEEPA refund yourself?

Approach	Stack reconstruction across MFN + Section 122 + Chapter 99	Date-sensitive duty engine	Audit trail per entry	Best suited for
GingerControl Tariff Calculator	Yes, full 200+ country stack	Yes, entry-date aware	Yes, per-line breakdown export	Importers who need to verify CAPE refund math before upload and after acceptance
Customs broker spreadsheet	Manual, varies by broker	Manual lookup	Manual	Importers with one or two stable origins and a long-time broker
ACE entry summary query alone	No, ACE shows what was paid, not what should have been paid	No	No, lookup only	Pulling raw 2025 IEEPA duty exposure
In-house duty model	Depends on engineering capacity	Depends	Depends	Large importers with a dedicated trade compliance team

Bottom line: For food importers managing 50+ entries per month across multiple origins (Mexico, Vietnam, China, Chile, EU), the refund math is too dependent on date-aware Section 122 layering for spreadsheet workflows to stay accurate. GingerControl's Tariff Calculator is the right fit when you need to reconcile every CAPE Declaration line against the corrected stack. A long-time broker spreadsheet is fine if your origin mix is one country and your SKU count is small.

What food importers should NOT expect from the CAPE refund

A few clarifications because misconceptions are already common in food trade press:

The Section 122 reciprocal tariff is still in force. It is a separate authority and was not invalidated by the Supreme Court. You will still pay 10 to 15% on most imports. Do not file a CAPE Declaration that claims back Section 122 amounts.
Section 301 China duties are not refundable through CAPE. Section 301 was authorized under a different statute (the Trade Act of 1974) and is unaffected by the IEEPA ruling.
Section 232 tariffs on steel, aluminum, and now upholstered furniture and kitchen cabinets remain. Not refundable through CAPE.
Antidumping and countervailing duties remain. Frozen shrimp from Vietnam, honey from Argentina, and all the other AD/CVD orders that food importers know well are unchanged.
PSCs do not work for IEEPA refunds. Multiple law firms have flagged this because brokers reflexively reach for PSC. CBP has been explicit that CAPE is the exclusive mechanism.

FAQ

How do I know if my 2025 food import entries paid IEEPA duties?

Check your entry summaries for any Chapter 99 HTSUS code in the 9903.01.10 through 9903.01.99 range. Those are the IEEPA codes from 2025. For a food importer running 30 to 200 entries per month across Mexico, Canada, China, and Southeast Asia, GingerControl's Tariff Calculator can reconstruct the corrected post-ruling duty stack per entry so you can isolate exactly what is recoverable.

Can my customs broker file the CAPE Declaration on my behalf?

Yes. Only the Importer of Record or the licensed customs broker who filed the original entry can submit a CAPE Declaration (CBP IEEPA FAQ). For mid-sized food importers using a single broker for all West Coast or border-crossing entries, the broker is the natural filer. GingerControl's Tariff Calculator gives both you and the broker a shared, date-sensitive view of the corrected duty stack so the CSV reconciles before upload.

What happens to entries that are already liquidated more than 80 days ago?

Phase 1 of CAPE does not cover them. They are outside the 180-day protest window under 19 U.S.C. § 1514, so CBP cannot administratively reverse liquidation. CBP has signaled that a Phase 2 may handle these later, but no date is committed. For food importers sitting on liquidated 2025 entries that fall outside Phase 1, the recoverable amount per entry can still be tracked and quantified using GingerControl's Tariff Calculator, ready to file the moment Phase 2 opens.

How long does CBP take to actually pay the refund?

CBP has committed to 60 to 90 days from acceptance of the CAPE Declaration to refund payment, absent a compliance review (Forvis Mazars). For a frozen seafood importer who files a Phase 1 Declaration in May covering 800 entries from Q3 2025, refund payment should land between July and August. GingerControl's Tariff Briefing tracks the CAPE acceptance and processing cadence from CBP's CSMS messages so you know when timeline guidance shifts.

Does the IEEPA refund cover anti-dumping duties on Vietnamese shrimp or Chinese tilapia?

No. AD/CVD duties were assessed under a different statutory authority and are entirely separate from IEEPA. Food importers who buy Vietnamese frozen shrimp, Chinese tilapia, Chilean Atlantic salmon, or honey under AD orders will continue to pay those rates. The CAPE refund only covers the IEEPA Chapter 99 portion of the duty stack. GingerControl's Tariff Calculator separates AD/CVD from refundable IEEPA so you can quote your customers correctly.

What documentation should I keep in case CBP requests verification?

Keep the original entry summary, commercial invoice, packing list, bill of lading, country-of-origin certificate, and any FDA prior notice for every entry on the CAPE Declaration. CBP can request supporting documents during the refund processing window. For food importers who run high entry counts and rotate brokers across ports, GingerControl's audit-ready per-entry duty stack export gives you a parallel record that ties each refund line back to the corrected calculation.

Can I claim a CAPE refund on an entry that was filed by a different broker than the one I use today?

Yes, but only the broker who filed the original entry, or you as IOR directly, can submit. If you have switched brokers since 2025, your current broker cannot file Declarations for entries the previous broker filed. You either have to file as IOR yourself or coordinate with the prior broker. GingerControl's Tariff Calculator works across both relationships, since the duty-stack math is per-entry, not per-broker.

Stop overpaying on the corrected stack while you wait for the refund

The IEEPA refund recovers what you paid in 2025. The bigger lever is making sure 2026 entries land at the corrected duty rate, not the old IEEPA stack accidentally re-applied. GingerControl's Tariff Calculator rebuilds the full US duty stack (MFN, Section 122, Section 232, Section 301, Chapter 99) for any product, any country, any entry date, with the date-sensitive logic that food importers need across mixed-origin shipments. Try the Tariff Calculator.

GingerControl is not just a tool. We work with food importers and trade compliance teams on process consulting, broker workflow design, and end-to-end custom system development for high-volume produce, seafood, and beverage operations. Talk to our team.

References

[REF 1] U.S. Customs and Border Protection — IEEPA Duty Refunds Source: CBP IEEPA Duty Refunds program page

[REF 2] CBP Cargo Systems Messaging Service — CSMS #68340863 UPDATE on CAPE for IEEPA Refunds Source: CSMS #68340863 GovDelivery bulletin Published: April 2026

[REF 3] U.S. Customs and Border Protection — IEEPA Refunds Overview Webinar Slides Source: CBP webinar deck PDF, April 17, 2026

[REF 4] U.S. Customs and Border Protection — IEEPA Frequently Asked Questions Source: CBP IEEPA FAQ

[REF 5] Holland & Knight — Court of International Trade Orders Nationwide Tariff Refunds Source: Holland & Knight insight, March 2026

[REF 6] Troutman Pepper Locke — CBP Issues Guidance on IEEPA Duty Refunds via New CAPE Process Source: Troutman Pepper Locke insight, April 2026

[REF 7] American Enterprise Institute — Evaluating the Impact of Tariffs on US Agriculture a Year After Liberation Day Data cited: Mexican beef and pork export volumes, US agrifood import contraction projections, IFPRI 46.4% / 60.5% Mexico/Canada decline figures Source: AEI report

[REF 8] Forvis Mazars US — IEEPA Tariff Refund Update: CAPE System and Processing Guidance Data cited: 60-90 day refund processing timeline Source: Forvis Mazars insight, April 2026

[REF 9] Avalara — How to request IEEPA tariff refunds Source: Avalara blog, February 2026

[REF 10] ExFreight — IEEPA Reciprocal Tariffs 2025-2026: Country Rates and Importer Guide Data cited: Country-by-country IEEPA reciprocal rate table for 2025 Source: ExFreight tariff guide