7/13/26 — Nearly 2 Million Reconciliation Entries Covered by CAPE; $86.3 Billion Submitted to Treasury for IEEPA Refunds

Just 10 days after CBP expanded the Consolidated Administration and Processing of Entries (CAPE) tool to cover entries flagged for reconciliation, nearly 2 million such entries have been successfully covered by filings requesting refunds of International Emergency Economic Powers Act tariffs.

CBP reported the progress in a July 13, 2026 court filing submitted by Brandon Lord, executive director of the trade programs directorate in CBP's Office of Trade. The filing updates Court of International Trade Judge Richard Eaton on the agency's progress returning $166 billion in illegally collected IEEPA tariffs.

As of 3 p.m. ET on July 10, $86.3 billion in duties and interest had moved through the CAPE process and was submitted to Treasury, which disburses the refunds. More than $60 billion of that total cleared CAPE verification in the last month alone. Treasury withdrew $15.1 billion for CBP in July through July 9, the bulk of it IEEPA refunds.

About 70% of CAPE declarations passed file validations, covering 24.4 million entries. Roughly 20% of those entries failed verification — because IEEPA was not owed, the entry duplicated a previously filed one, or it fell outside the 90-day reliquidation authority. Finally liquidated entries have not yet been accepted in CAPE; the Cato Institute estimated last week that those account for $11.4 billion, or about 7% of the total.

Through Friday afternoon, approximately $121.75 billion in potential and certified refunds had been accepted for processing in CAPE — more than 70% of all IEEPA duties paid.

One recurring obstacle is missing banking information: CBP issues no paper checks for tariff refunds, and 9,837 refunds cannot be issued because the importer of record or its broker has not provided wire transfer information — an increase of about 4,300 since the beginning of June.