CBP CAPE Phase 2 Refund: What U.S. Importers Must Do Now to Recover IEEPA Duties

By Jeb Singer, Managing Partner, Singer Law Group, and Co-Founder of Singer Tariff Recovery

Singer Tariff Recovery works with U.S. importers reviewing potential IEEPA tariff recovery opportunities, including the customs records, entry status, administrative procedures, and deadlines that may affect a recovery.

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For U.S. importers reviewing potential IEEPA tariff refunds, CAPE Phase 2 adds another important group of customs entries to the recovery process.

But the first question for an importer should not be:

How much money is available?

It should be:

Which of our entries are actually affected?

CAPE, short for Consolidated Administration and Processing of Entries, is the administrative process used to address qualifying customs entries as part of the IEEPA tariff refund process.

Phase 2 focuses on a particular entry population: entries flagged for reconciliation where a type 09 reconciliation entry has not yet been filed.

That distinction matters.

An importer may have thousands of entries involving different entry types, Importer of Record numbers, reconciliation statuses, liquidation dates, and tariff amounts.

Those entries should not automatically be treated as one refund claim.

Before moving forward, the importer needs to identify:

• Entry number

• Entry type

• Importer of Record

• Reconciliation flag status

• Whether a type 09 reconciliation entry exists

• Liquidation status

• Liquidation date

• IEEPA duties under review

• Current administrative status

• Next action

This is where ACE data becomes critical.

The company needs to know what its customs records actually show before deciding which entries belong in Phase 2 and which entries may require a different recovery strategy.

Jeb Singer is the Managing Partner of Singer Law Group and co-founder of Singer Tariff Recovery. Through STR, Jeb works with U.S. importers seeking to understand and organize potential tariff recovery opportunities.

That process starts with the underlying customs records: identifying affected entries, reviewing Importer of Record information, organizing entry and liquidation status, and developing a clear administrative recovery plan based on what those records show.

For importers beginning that review, STR’s IEEPA tariff refunds resource provides additional

information about potential IEEPA recovery opportunities and the issues importers should evaluate before moving forward.

Phase 2 is another reason to get that work organized now.

What Is CBP CAPE Phase 2?

CBP CAPE Phase 2 is the second stage of the CAPE refund process described in the source article, focused on entries flagged for reconciliation where a type 09 reconciliation entry has not yet been filed.

For importers, the important distinction is not simply that there is a “Phase 1” and a “Phase 2.”

The important distinction is which entries fall into each group.

Phase 2 requires importers to look more closely at the reconciliation status of their customs entries.

That means an importer reviewing a potential recovery should be able to move entry by entry and answer:

• What type of entry is this?

• Is it flagged for reconciliation?

• Has a type 09 reconciliation entry already been filed?

• What is its liquidation status?

• Which IEEPA duties were paid?

• What administrative path currently applies?

A practical Phase 2 review might begin with a schedule like this:

Entry	IOR	Entry Type	Reconciliation Flag	Type 09 Filed	Liquidation Status	IEEPA Duty Under Review
___	___	___	Yes/No	Yes/No	___	___
___	___	___	Yes/No	Yes/No	___	___
___	___	___	Yes/No	Yes/No	___	___

That entry-level review is more useful than simply looking at the company’s total tariff expense.

The national size of the refund program may be significant.

But the amount potentially relevant to a particular importer depends on that importer’s own customs records.

CAPE Defined — CBP’s Multi-Phase Electronic Refund Platform

CAPE stands for Consolidated Administration and Processing of Entries.

The source article describes CAPE as the multi-phase administrative system being used to process qualifying IEEPA tariff refund claims through the ACE environment.

For an importer, CAPE is part of a larger recovery process.

The importer still needs to determine which entries are involved and what those records show.

That can require reviewing:

• ACE entry data

• Importer of Record information

• Entry types

• Reconciliation flags

• Type 09 reconciliation status

• Liquidation information

• Duty information

• Broker records

• Supporting customs documents

• Administrative actions already taken

Reconciliation deserves particular attention in Phase 2.

A reconciliation entry, generally identified as entry type 09, can be used to address certain information associated with previously filed entries after the original entry process.

For Phase 2 purposes, the source article focuses on entries flagged for reconciliation that do not yet have a type 09 reconciliation entry on file. :contentReference[oaicite:3]{index=3}

That creates a specific records question for the importer:

Which entries were flagged, and what happened after the flag was placed?

Do not answer that question from memory.

Do not assume the customs broker handled every flagged entry the same way.

Pull the records.

If you used several brokers during the period under review, check each relevant entry population.

If an acquisition occurred, determine which entity the Importer of Record was.

If you used several IORs, keep those entry populations separate until you reconcile the records.

CAPE may provide an administrative recovery path.

Customs records determine which entries the importer should evaluate for that path.

The Legal Trigger — Supreme Court’s February 20, 2026 IEEPA Ruling

For importers, the practical consequence is identifying the duties paid under the IEEPA tariff programs being reviewed and connecting those duties to the underlying entries.

That sounds simple until the company starts working through the data.

An entry may contain more than one duty.

Different tariff authorities may appear across the same importing history.

Different subsidiaries may have imported the same products.

Different brokers may have filed entries for the same company.

The company may also have accounting records that show tariff expense without clearly separating the underlying customs authorities.

That is why a recovery analysis should not begin with:

“How much did we spend on tariffs?”

It should begin with:

“Which entries contain the duties we are reviewing?”

From there, the importer can organize:

Entry → IOR → Duty → Reconciliation Status → Liquidation Status → Recovery Path

For a broader discussion of the IEEPA recovery framework, STR’s IEEPA duty refunds guide provides additional context for importers evaluating their potential recovery.

The legal development created the recovery issue.

The customs records determine how that issue applies to an individual importer.

Phase 2 Launch Date and CBP’s Official CSMS Notice

The source article identifies June 29, 2026, as the launch date for CAPE Phase 2 and states that the phase covers certain reconciliation-flagged entry types where a type 09 reconciliation entry has not yet been filed. :contentReference[oaicite:5]{index=5}

For importers, the launch date matters because Phase 2 is not something to prepare for in the abstract.

The company should already be identifying the entries that may fall within this part of the recovery process.

Start with the customs data.

Create a Phase 2 review population that separates:

Entries that appear to meet the Phase 2 criteria

from

Entries that require additional reconciliation review

from

Entries with a type 09 already on file

from

Entries that may require another administrative or legal strategy.

A simple internal tracker can help:

Entry Group	Reconciliation Status	Type 09 Status	Liquidation Status	Next Review
Potential Phase 2	Flagged	Not filed	___	CAPE review
Type 09 filed	Flagged	Filed	___	Separate review
Status unclear	Unknown	Unknown	___	Records review
Other entries	Not Phase 2 population	___	___	Determine path

Do not assume every entry in the company’s IEEPA tariff population belongs in Phase 2 simply because Phase 2 is now part of the recovery process.

Separate the entries first.

Then determine what each group requires.

For a company with a significant number of imports, that work may involve thousands of individual records.

But the principle remains the same:

Know the entry. Know the IOR. Know the reconciliation status. Know the liquidation status.

Then determine the next step.

That is the foundation of a Phase 2 recovery review.

How Does Phase 2 Differ From Phase 1?

The difference between CAPE Phase 1 and Phase 2 comes down to the status and characteristics of the entries being reviewed.

That distinction matters because an importer may have entries in more than one category.

A company should not assume it can place all IEEPA duties it paid into one CAPE population and handle them the same way.

Instead, organize the entries first.

For each entry, determine:

• Entry number

• Importer of Record

• Entry type

• Reconciliation flag

• Whether a type 09 reconciliation entry has been filed

• Liquidation status

• Liquidation date, if applicable

• IEEPA duties under review

• Current recovery status

• Next action

Once that information is organized, the importer can begin separating entries according to the applicable process.

A useful internal framework might look like this:

Entry	IOR	Reconciliation Flag	Type 09 Filed	Liquidation Status	Potential Path
___	___	No	N/A	___	Phase 1 review
___	___	Yes	No	___	Phase 2 review
___	___	Yes	Yes	___	Separate review
___	___	___	Finally liquidated	___	Phase 3/later review
___	___	Unclear	Unclear	Unclear	Records review

The purpose of this exercise is not simply to label entries.

It is to prevent the company from using the wrong recovery strategy for an entry because management assumed every IEEPA tariff followed the same path.

Phase 1 — Non-Reconciliation Entries

Phase 1 addressed the entry population that did not involve the reconciliation issue at the center of Phase 2.

For an importer, these may be easier to identify because the recovery review does not first require determining what happened with a reconciliation flag and a type 09 filing.

That does not mean every non-reconciliation entry automatically qualifies for a refund.

The importer still needs to review the underlying customs records.

That means identifying:

• Which entity was the Importer of Record?

• Which IEEPA duties were paid?

• What is the entry’s status?

• Has the entry liquidated?

• Has another administrative action already been taken?

• What records support the amount under review?

• What recovery process may apply?

This is an important distinction.

Phase classification helps organize the recovery population.

It does not replace entry-level eligibility analysis.

For example, suppose a company identifies 4,000 entries with IEEPA duties during the period under review.

Management should not simply label all 4,000 entries “Phase 1” because they appear in the same tariff spreadsheet.

The company needs to determine which entries were flagged for reconciliation and which were not.

Then it needs to separate the entries accordingly.

A practical first pass might be:

Entry Population	Number of Entries	IEEPA Duty Under Review	Next Step
Non-reconciliation	___	$___	Phase 1 review
Reconciliation flagged, no type 09	___	$___	Phase 2 review
Reconciliation flagged, type 09 filed	___	$___	Separate review
Status unclear	___	$___	Data reconciliation

This gives management a much clearer picture than a single total labeled “potential tariff refund.”

Phase 2 — Reconciliation-Flagged Entries Without a Type 09

Phase 2 focuses on the reconciliation issue.

According to the source article, this phase addresses entries flagged for reconciliation that do not yet have a type 09 reconciliation entry filed.

That makes reconciliation status one of the first data points the importer needs to verify.

Do not assume that because an entry was flagged for reconciliation, it automatically belongs in Phase 2.

Ask:

• Was the entry flagged for reconciliation?

• What issue was subject to reconciliation?

• Was a type 09 reconciliation entry filed?

• What does the ACE data show?

• What do the broker records show?

• What is the entry’s current liquidation status?

If the company used more than one customs broker, check the complete entry history rather than relying on one broker’s current records.

A broker that handles the company’s imports today may not have handled the entries under review.

The same problem can arise after an acquisition.

An acquired subsidiary may have used another broker, another IOR, or another internal customs process.

That is why Phase 2 should be approached as an entry-identification project before it becomes a filing project.

A company may discover that its entries fall into several groups:

Group A: Reconciliation flagged, no type 09 identified

These entries may warrant Phase 2 review.

Group B: Reconciliation flagged, type 09 identified

Separate these for the appropriate review rather than automatically placing them in the Phase 2 population.

Group C: Reconciliation status unclear

These entries need additional ACE, broker, or customs-record review.

Group D: Not flagged for reconciliation

These belong outside the Phase 2 population and should be evaluated according to their own status.

The goal is to build a clean Phase 2 entry population before the company takes the next administrative step.

Side-by-Side Comparison: Phase 1 vs. Phase 2

The simplest way to understand the difference is to compare the entry populations.

Issue	Phase 1	Phase 2
Reconciliation status	Generally focused on non-reconciliation entries	Focused on reconciliation-flagged entries
Type 09 issue	Not the defining Phase 1 issue	No type 09 reconciliation entry filed for the Phase 2 population described in the source article
Primary records question	Which entries fall within the Phase 1 population?	Which flagged entries still have no type 09 filing?
IOR review	Required	Required
ACE data review	Important	Particularly important for reconciliation status
Liquidation review	Important	Important
Entry-level duty review	Required	Required
Automatic refund eligibility	No	No
Need to separate entry populations	Yes	Yes

The most important row is the one that does not change:

Automatic refund eligibility: No.

Phase 1 and Phase 2 organize different entry populations within the broader recovery process.

Neither label eliminates the need to review the individual customs entries.

An importer still needs to determine what was paid, who imported the goods, what the records show, and what administrative path applies.

That is why the analysis should move in this order:

• Identify the entries.

• Confirm the IOR.

• Check reconciliation status.

• Check type 09 status.

• Determine liquidation status.

• Identify the IEEPA duties under review.

• Then determine the potential recovery path.

Do not reverse that order by deciding what the company wants to file first and then trying to make the entries fit the process.

The records should drive the strategy.

Phase 3 Preview — Finally Liquidated Entries Expected by End of July 2026

The original Phase 2 framework anticipated an additional CAPE stage addressing another entry population, including finally liquidated entries.

That distinction matters because liquidation can materially change an entry's procedural posture.

For an importer reviewing its records now, the practical question is not whether to wait for a future phase.

It is:

Which of our entries have finally liquidated, when did they liquidate, and what recovery options should be evaluated for those entries now?

Build a separate population for finally liquidated entries.

At a minimum, track:

Entry	IOR	Liquidation Status	Liquidation Date	IEEPA Duty Under Review	Protest/Other Action	Next Step
___	___	Finally liquidated	___	$___	___	___
___	___	Finally liquidated	___	$___	___	___
___	___	Finally liquidated	___	$___	___	___

Do not mix these entries into a Phase 2 spreadsheet without identifying their liquidation status.

Liquidation dates can matter when evaluating what administrative rights or deadlines may apply.

That makes this population especially important to organize promptly.

The company should be able to distinguish:

Entries that have not finally liquidated

from

Entries that have finally liquidated

from

Entries where liquidation status is unclear.

If the status is unclear, resolve it.

If the entry has liquidated, record the date.

If the entry may involve a deadline or legal right, determine whether qualified customs counsel should review it.

This is also why importers should avoid thinking about CAPE as one filing covering every entry the company has ever paid IEEPA duties on.

Different entry populations can be in different procedural positions at the same time.

One group may be appropriate for Phase 1 review.

Another may fall within Phase 2.

Another may involve a type 09 reconciliation entry.

Another may have finally liquidated.

Another may already be part of a protest or other administrative process.

Management needs visibility across all of them.

A useful recovery dashboard can therefore separate:

• Phase 1 population

• Phase 2 population

• Type 09/reconciliation population requiring separate review

• Finally liquidated population

• Protest or other administrative population

• Entries requiring additional records review

That gives the importer a much clearer answer to the question that matters:

What needs to happen next for each group of entries?

The CAPE phase is important.

But the phase should never become more important than the underlying customs record.

Start with the entry. Determine its status. Then put it on the right recovery path.

How Do I File a CAPE Phase 2 Refund Claim?

Start a CAPE Phase 2 recovery before submitting anything.

It begins with the entries.

For an importer with hundreds or thousands of customs entries, the first job is to determine which entries belong in the Phase 2 review population.

That means confirming:

• Entry number

• Importer of Record

• Entry type

• Reconciliation flag

• Whether a type 09 reconciliation entry has been filed

• Liquidation status

• Liquidation date, if applicable

• IEEPA duties under review

• Other administrative action already taken

• Supporting records

• Next action

Do not build the Phase 2 filing population from a tariff total in the general ledger.

Do not assume every entry with an IEEPA duty belongs in Phase 2.

Do not assume every entry flagged for reconciliation is in the same procedural position.

Work from the customs records forward.

Step 1 — Identify Eligible Entries in ACE

Start by identifying the entries that appear to fit the Phase 2 population described in the source article.

For each entry, determine:

• Was the entry flagged for reconciliation?

• Has a type 09 reconciliation entry been filed?

• Who was the Importer of Record?

• What does ACE show about the entry?

• What is the liquidation status?

• Which IEEPA duties are under review?

This is where clean ACE data becomes essential.

If the company’s customs information is incomplete, inconsistent, or spread across several brokers and entities, resolve those issues before relying on the data for a recovery filing.

For importers that need to work through those records first, STR’s guide to ACE data and customs entry review explains how to identify entry-level discrepancies, IOR issues, and other customs-record problems before they interfere with the recovery process.

Create a Phase 2 working schedule:

Entry	IOR	Reconciliation Flag	Type 09 Filed	Liquidation Status	IEEPA Duty Under Review	Phase 2 Review
___	___	Yes	No	___	$___	Yes/Review
___	___	Yes	Yes	___	$___	Separate
___	___	Unknown	Unknown	___	$___	Research
___	___	No	N/A	___	$___	Other Path

Do not force an entry into the Phase 2 population when the records are unclear.

Put it into a research category and resolve the issue first.

Step 2 — Confirm Your Importer of Record Number

Next, confirm the Importer of Record associated with each entry.

This may sound basic.

For companies with a long or complicated importing history, it may not be.

An importer may have:

• Multiple IOR numbers

• Several subsidiaries

• Acquired companies

• Historical legal entities

• Former company names

• Different customs brokers

• Entries filed before a corporate reorganization

Do not assume the entity currently operating the business is automatically the same importer that appears on every historical entry.

Check the entry.

If Company A acquired Company B, and Company B imported the merchandise under its own IOR before the acquisition, preserve that distinction in the recovery file.

A practical IOR schedule can help:

IOR	Legal Entity	Period Used	Broker	Number of Entries Under Review	Status
___	___	___	___	___	___
___	___	___	___	___	___

Then reconcile those IOR populations against the entries being considered for Phase 2.

The question is not simply:

“Which company owns the business today?”

The question is:

“Who appears as the Importer of Record on the entry we are trying to recover?”

Step 3 — Submit Your CAPE Phase 2 Declaration

Once you've identified the Phase 2 entry population and checked the underlying records, the importer can move to the applicable CAPE submission process.

Do not treat this step as data entry alone.

Before submitting anything, confirm the information is consistent across the recovery file.

Check:

• Entry number

• IOR

• Entry type

• Reconciliation status

• Type 09 status

• Duty information

• Liquidation status

• Supporting records

• Other administrative action involving the entry

Build a filing from a reviewed entry population, not an unverified spreadsheet.

Importers preparing to claim an IEEPA refund through the CAPE process can use STR’s filing guide to understand how the entry review fits into the broader CAPE process.

Keep a copy of what was submitted.

The recovery file should show:

• What was filed.

• Which entries were included.

• When it was submitted.

• Who submitted it.

• What supporting records were used.

• What happened next.

That creates an audit trail the company can follow throughout the recovery.

Step 4 — Verify ACH Refund Enrollment

Before the company expects payment, verify the refund and banking information applicable to the importer and account.

Do not wait until a refund is expected to discover that the company’s information is outdated.

Review it especially carefully if the company has:

• Changed banks

• Changed treasury personnel

• Reorganized

• Completed an acquisition

• Changed legal entities

• Changed customs personnel

• Updated its ACE account structure

The customs team and treasury team should not operate separately on this issue.

Confirm internally:

• Which entity expects the refund?

• Which IOR is associated with the entries?

• What banking information is associated with the applicable account?

• Who is responsible for monitoring payment?

• Who will reconcile the payment against the underlying entries?

A recovery project should have a clear path from the customs entry to the entity that receives and accounts for the payment.

Step 5 — Monitor Your ACE Portal for Refund Status

Submission is not the end of the process.

The importer needs to track what happens afterward.

For a small number of entries, you can manage it manually.

For hundreds or thousands of entries, use a structured tracker.

At a minimum, track:

Entry/Group	IOR	Filing Date	Current Status	Additional Information Needed	Refund Status	Next Action	Owner
___	___	___	___	___	___	___	___
___	___	___	___	___	___	___	___

Management should be able to answer:

• How many entries were submitted?

• What dollar amount is associated with them?

• Which entries need additional action?

• Which entries remain under review?

• Are any deadlines approaching?

• Has payment information been confirmed?

• Who owns the next step?

Do not let the recovery project disappear into an email chain after filing.

Keep it visible until each entry or entry group reaches a clear resolution.

Five Mistakes That Kill a CAPE Phase 2 Refund Claim

CAPE Phase 2 creates an administrative path for a particular group of entries.

But a process doesn't eliminate the need for careful records review.

The biggest problems often begin before a filing is submitted.

An importer uses the wrong entry population.

An IOR is not reconciled.

A type 09 filing is overlooked.

A liquidation date is missing.

Or management assumes CAPE replaces another recovery path without first understanding the consequences.

These are five mistakes importers should work to avoid.

Mistake #1: Filing Phase 2 on an Entry That Already Has a Type 09

Phase 2 focuses on an entry's reconciliation status.

That means you should confirm type 09 status before placing an entry into the Phase 2 filing population.

Do not rely solely on an internal spreadsheet that says:

“Reconciliation entry.”

Determine what the customs records actually show.

If a type 09 has already been filed, separate that entry for the appropriate review rather than assuming it belongs in the same Phase 2 population as entries without one.

This is especially important if several customs brokers handled the company’s imports.

One broker may have filed the underlying entry while another handled later reconciliation work.

Review the complete record.

Mistake #2: Missing the Applicable Liquidation Window

Liquidation status belongs near the top of the recovery schedule.

Do not wait until the filing stage to determine whether an entry has liquidated or when that occurred.

Track:

• Liquidation status

• Liquidation date

• Reconciliation status

• Administrative action already taken

• Potential deadline

• Next required review

The original Phase 2 framework emphasizes timing around liquidation.

For the importer, the safest operational approach is not to assume that a particular administrative path will remain available indefinitely.

Identify the status early.

If an entry is approaching a potentially significant date, prioritize it.

If the consequences of liquidation or another deadline are unclear, obtain appropriate customs or legal review before deciding what to do.

Know the date before the date determines the strategy.

Mistake #3: Failing to Set Up ACH Before Filing

Review payment information as part of the recovery process, not after.

An importer may spend months organizing entries and preparing a recovery only to discover that internal banking information, account responsibility, or refund details have not been reviewed.

Avoid that disconnect.

Before filing, coordinate with the company’s finance or treasury team.

Confirm:

• Legal entity

• IOR

• Banking information

• Internal payment contact

• Account responsibility

• Who will monitor for payment?

• How a refund will be reconciled against the recovery schedule

This is particularly important when the company has changed banks or gone through a corporate transaction since the entries were originally filed.

Mistake #4: Assuming CAPE Covers Every Entry

CAPE Phase 2 is not a label for the company’s entire IEEPA tariff history.

Separate the entries.

Some may fall into the Phase 1 population.

Some may fit Phase 2.

Some may already have a type 09 reconciliation entry.

Some may have finally liquidated.

Some may require additional records review.

Some may involve another administrative or legal strategy.

A recovery dashboard should make those distinctions visible.

For example:

Recovery Population	Entries	Duty Under Review	Current Status	Next Action
Phase 1 review	___	$___	___	___
Phase 2 review	___	$___	___	___
Type 09 filed	___	$___	___	___
Finally liquidated	___	$___	___	___
Protest/other action	___	$___	___	___
Records issue	___	$___	___	___

That prevents management from assuming one filing strategy solves every entry.

Mistake #5: Treating CAPE and Customs Protests as Interchangeable

CAPE and customs protests should not automatically be treated as interchangeable remedies.

An importer may have different entry populations in different procedural positions.

Before changing, abandoning, or choosing an administrative strategy, understand what has already happened with the entry and what deadlines may apply.

For finally liquidated entries in particular, protest timing may become an important part of the review. STR’s discussion of the 180-day customs protest deadline explains why importers should identify liquidation dates early when organizing potential IEEPA recovery rights.

Do not assume:

“CAPE exists, so we no longer need to think about protests.”

And do not assume:

“We filed a protest, so CAPE is irrelevant.”

The correct strategy depends on the entry.

For each population, determine:

• What is the entry status?

• Has it liquidated?

• Has a protest been filed?

• Has another administrative action been taken?

• Is CAPE potentially applicable?

• Is a deadline running?

• Does the issue require customs counsel?

The objective is not to choose the process with the easiest name.

It is to protect the recovery paths that may actually be available for the company’s entries.

That is why the records should come first.

Identify the entry. Confirm its status. Understand the available path. Then take the next administrative step.

What Are the CAPE Phase 2 Refund Amounts?

The size of the overall IEEPA tariff recovery opportunity has received significant attention.

For an individual importer, however, national refund estimates do not answer the most important question:

How much can our company recover?

That number has to come from the company’s own customs records.

Build a useful recovery estimate entry by entry.

For each potentially affected entry, identify:

• Entry number

• Importer of Record

• Legal entity

• Entry date

• Reconciliation status

• Type 09 status

• Liquidation status

• IEEPA duty under review

• Other duties appearing on the entry

• CAPE or other administrative status

• Potential recovery amount

• Supporting records

Once those records are organized, the importer can begin developing a supportable recovery estimate.

That is different from taking the company’s total tariff expense and treating the entire amount as refundable.

A company may have paid several types of duties during the same period.

Different entities may have served as Importer of Record.

Some entries may fall into different CAPE phases.

Some may have a type 09 reconciliation entry.

Some may have finally liquidated.

Some may already be part of another administrative process.

The recovery estimate needs to account for those differences.

$28.7 Billion in Phase 2 Refunds

The original article identified approximately $28.7 billion as the amount associated with the Phase 2 refund population.

For an individual importer, do not use that figure to estimate the company’s recovery.

The better calculation starts with the importer’s own Phase 2 entries.

For example:

Phase 2 Entry	IOR	IEEPA Duty Under Review	Reconciliation Status	Type 09 Filed	Potential Recovery
___	___	$___	Flagged	No	$___
___	___	$___	Flagged	No	$___
___	___	$___	Flagged	No	$___

Then reconcile the total against the underlying customs records.

If the company believes it has $3 million in Phase 2 duties under review, management should be able to explain where that $3 million comes from.

It should be possible to move from:

$3 million estimated recovery

to

specific entries

to

specific IORs

to

specific IEEPA duties

to

specific entry and reconciliation status.

If you can't make that connection, the estimate needs more work.

The size of the national program may provide context.

The company’s customs records determine the potential recovery that matters to the company.

$166 Billion Total IEEPA Tariffs Collected

The original article also discussed a much larger estimate for total IEEPA tariff collections.

Again, a national collection figure should not be confused with an individual importer’s potential refund.

A company’s accounting system may show substantial tariff expense, but the general ledger often does not provide all of the customs information necessary for a recovery analysis.

Suppose the accounting department identifies $8 million in tariff-related expense.

That should trigger a records review, not an assumption of an $8 million refund.

The recovery team still needs to determine:

• Which entries make up the $8 million?

• Which entities were the Importer of Record?

• Which tariff authorities generated the duties?

• How much of the total relates to the IEEPA duties being reviewed?

• What is the status of those entries?

• Which CAPE phase or other administrative process may apply?

Only after answering those questions can the company begin turning an accounting number into an entry-level recovery estimate.

This is especially important for companies that import a wide range of products or source merchandise from several countries.

The customs entry may contain duties that should not all be grouped for recovery purposes.

Separate them.

The recovery file should show what amount is being reviewed and why.

$130 Billion Estimated as Refundable

The original article cited an estimate that a substantial portion of total IEEPA tariff collections could ultimately be subject to refund.

That kind of national estimate can illustrate the scale of the issue, but it does not establish what any particular importer is entitled to recover.

For STR’s purposes, the better question is:

What portion of this importer’s duties can be tied to entries that potentially fall within an available recovery process?

That analysis should be documented.

A company-level summary might look like this:

Recovery Population	Number of Entries	IEEPA Duty Under Review	Status
Phase 1	___	$___	___
Phase 2	___	$___	___
Type 09/reconciliation review	___	$___	___
Finally liquidated entries	___	$___	___
Protest/other administrative action	___	$___	___
Additional records review	___	$___	___
Total Under Review	___	$___

This gives management something much more useful than a national refund percentage.

It shows where the company’s money is and what happens next.

Remaining $100.65 Billion After Phase 2

The original article uses a remaining national refund estimate to illustrate that Phase 2 does not represent the end of the broader IEEPA recovery process.

That underlying point is important.

Phase 2 should not be treated as though it covers every potentially affected entry.

An importer may have several recovery populations at the same time.

For example:

Phase 1 entries

may already be in one part of the process.

Phase 2 entries

may require a reconciliation-focused review.

Entries with a type 09 already filed

need to be separated from the Phase 2 population described in this article.

Finally liquidated entries

may raise different administrative and deadline questions.

Entries already subject to a protest or another action

need to be tracked according to their existing procedural status.

That is why management should maintain a complete recovery inventory, not a Phase 2-only spreadsheet.

The important number is not simply:

“How much do we have in Phase 2?”

It is:

“How much do we have under review across every relevant entry population, and what is the next step for each one?”

That gives the importer a fuller picture of the potential recovery.

Which IEEPA Tariffs Are Eligible for Refund Under CAPE?

Identifying an IEEPA tariff on an entry is an important part of the recovery analysis.

It is not the only part.

The importer still needs to determine whether the particular entry fits the requirements of

the recovery process being considered.

That means you should evaluate eligibility at the entry level.

Before treating a duty as part of a CAPE recovery population, confirm:

• The tariff authority under which the duty was imposed

• The entry on which the duty was paid

• The Importer of Record

• Entry type

• Reconciliation status

• Type 09 status, where relevant

• Liquidation status

• Administrative action already taken

• Applicable deadlines

• Supporting customs records

Importers that are still determining which entries may belong in their recovery population can review STR’s explanation of IEEPA tariff refund eligibility as part of that entry-level analysis.

The central point is simple:

A tariff category identifies what to review. The underlying entry determines what happens next.

Fentanyl Tariffs — China, Canada, and Mexico

The original article identifies IEEPA tariffs associated with China, Canada, and Mexico as part of the broader recovery discussion.

Importers with entries involving these duties should identify them separately in the customs data.

Do not simply search the general ledger for the word “tariff.”

Build an entry-level population.

Track:

Entry	Country	IOR	IEEPA Duty Under Review	Liquidation Status	Recovery Status
___	___	___	$___	___	___
___	___	___	$___	___	___

This is particularly important for companies sourcing merchandise from several countries.

The recovery team needs to know which duties connect to which entries, rather than applying a single assumption across the company’s entire import history.

Reciprocal Tariffs — All Countries

For importers reviewing reciprocal tariffs imposed under the IEEPA framework discussed in the original article, the same entry-level analysis applies.

Identify the affected entries first.

Then determine:

• Which IOR appears on the entry?

• What duty was paid?

• What tariff authority applies?

• What is the entry status?

• Does reconciliation affect the entry?

• Has the entry been liquidated?

• Has another recovery action already been taken?

This prevents a company from treating every tariff-bearing entry from the same period as though it belongs in the same recovery population.

For companies with large international supply chains, country-level totals can help with management reporting.

But they should sit on top of the entry-level data, not replace it.

A useful management summary might show:

Country/Region	Entries Under Review	IEEPA Duty Under Review	Current Recovery Population
___	___	$___	___
___	___	$___	___
___	___	$___	___

That lets management understand exposure by sourcing region while preserving the entry-level records needed for recovery.

Brazil and India Country-Specific Tariffs

The original article separately identifies Brazil and India in its discussion of country-specific IEEPA tariffs.

For importers with affected entries involving those countries, the recovery analysis should still begin with the same records.

Identify the entries.

Confirm the IOR.

Separate the relevant duty.

Determine reconciliation status.

Determine liquidation status.

Then identify the potential administrative path.

Avoid making the country itself the recovery test.

The fact that merchandise came from a particular country does not, by itself, tell management everything it needs to know about the entry’s recovery status.

The customs records provide the rest of the picture.

What Is NOT Eligible — Section 301 and Section 232 Tariffs

One of the most important parts of the recovery review is separating the duties being analyzed from other tariffs that may appear in the company’s customs history.

The original article distinguishes the IEEPA duties at issue from tariffs imposed under other authorities, including Section 301 and Section 232.

Preserve that distinction in the recovery data.

Do not assume that because an entry contains an IEEPA duty under review, every tariff paid on that entry belongs in the same potential recovery amount.

Separate the duty lines.

For example:

Entry	Duty Category	Amount	Included in IEEPA Recovery Review?
___	IEEPA duty under review	$___	Review
___	Section 301	$___	Separate
___	Section 232	$___	Separate
___	Other customs duty	$___	Separate

This can materially change a company’s estimate.

Suppose the accounting department reports $10 million in “tariffs.”

After separating the customs records, management may discover that the $10 million includes several different duty programs.

The company should not treat the full $10 million as a single IEEPA recovery number.

Instead:

• Identify the tariff authority.

• Tie it to the entry.

• Separate the duties.

• Then calculate the amount under review.

That creates a recovery estimate the company can actually explain.

It also gives management a clearer view of what is not part of the IEEPA analysis.

The objective is not to make the potential refund number as large as possible.

The objective is to make the recovery population accurate, supportable, and tied to the customs records.

Litigation Risk — When the CAPE Process May Not Be Enough

CAPE provides an administrative process for certain entry populations, but importers should not assume that CAPE answers every legal or procedural question involving potential IEEPA tariff recovery.

Some entries may be positioned differently from others.

An importer may have:

• Entries being reviewed through CAPE

• Entries that have finally been liquidated

• Entries with a customs protest already filed.

• Entries approaching a potential protest deadline

• Entries affected by reconciliation

• Entries involved in another administrative process

• Entries where the available recovery path is unclear

Those distinctions matter.

CAPE does not mean an importer should automatically abandon another potential remedy.

The reverse is also true.

The fact that an importer has filed a protest or is evaluating litigation does not necessarily answer what should happen with other entries that may be eligible for an administrative

recovery process.

The analysis needs to happen at the entry level.

For each population, determine:

• What is the current status of the entry?

• Has it liquidated?

• When did liquidation occur?

• Was it flagged for reconciliation?

• Has a type 09 been filed?

• Has a protest already been filed?

• Has a CAPE declaration or other administrative action been taken?

• Is a deadline approaching?

• Does the entry raise a legal issue that requires customs counsel?

Then determine an appropriate recovery strategy.

The goal is not to choose CAPE, protest, or litigation as a company-wide strategy before reviewing the entries.

The goal is to preserve and evaluate the paths available for each entry population.

DOJ Appeal and Universal Refund Uncertainty

The original article discusses continuing litigation surrounding the broader IEEPA tariff refund process and the possibility that questions about the scope of relief could affect how some importers pursue recovery.

For an importer, the practical lesson is not to build a recovery strategy around an assumed litigation outcome.

Litigation can change.

Administrative procedures can develop.

Different entries can also be in different procedural positions while those developments are occurring.

Management should focus first on the information it can control:

• Identifying affected entries

• Confirming the Importer of Record

• Separating the relevant duties

• Determining reconciliation status

• Determining liquidation status

• Preserving supporting customs records

• Tracking administrative actions

• Tracking applicable deadlines

• Obtaining legal review where necessary

This creates options.

A company that has already organized its entry population can respond more effectively when an administrative or legal development affects a particular group of entries.

A company that has not organized its records may lose valuable time simply trying to determine what it imported, what it paid, and where its entries stand.

Do not let uncertainty about the broader litigation become a reason to delay the records review.

You may not control the litigation. You can control whether your customs records are ready.

Court of International Trade Litigation as a Backstop

Litigation before the Court of International Trade may be relevant in some tariff disputes.

Still, litigation should not be treated as a generic substitute for reviewing the administrative position of the entries.

Before evaluating whether litigation may be appropriate, an importer should understand what has already happened at the entry level.

That includes:

• Entry status

• Liquidation status

• Liquidation date

• Protest history

• CAPE status

• Reconciliation status

• Other administrative action

• Duties under review

• Amount potentially at issue

The importer should also understand whether different groups of entries require different strategies.

For example:

Entry Population	Current Position	Issue Requiring Review
CAPE population	Administrative recovery underway	Monitor process
Finally liquidated entries	Liquidated	Protest/deadline review
Protest filed	Administrative challenge pending	Track protest
Reconciliation entries	Separate status	Determine applicable path
Unclear entries	Records incomplete	Complete data review
Potential litigation population	Legal review required	Evaluate with counsel

That structure helps prevent an all-or-nothing approach.

A company does not necessarily need to view its entire recovery population through one procedural lens.

One group of entries may be moving through an administrative process while another group requires a different analysis.

Where litigation may be appropriate, the decision should be made with qualified counsel based on the facts, status, and legal issues associated with the entries.

Strategic Consideration: CAPE Now vs. Litigation Later

Importers should be careful with any strategy framed simply as:

“CAPE now or litigation later.”

That can make the choices seem more mutually exclusive than they actually are.

The better question is:

What needs to be done now to protect the recovery options associated with each entry?

For one group of entries, that may involve CAPE.

For another, it may involve monitoring liquidation.

For another, protest rights may require attention.

For another, legal counsel may determine that litigation should be evaluated.

That is why the recovery file should include a strategy column.

Entry/Group	Current Status	CAPE	Protest	Litigation Review	Deadline	Next Action
___	___	___	___	___	___	___
___	___	___	___	___	___	___

This lets management and counsel see the entire recovery population without treating every entry as if it is in the same position.

The most serious strategic mistake is waiting for certainty before organizing the records.

By the time a legal development occurs, an importer should already know:

• Which entries may be affected.

• How much is associated with them.

• Who was the Importer of Record.

• Whether they have liquidated.

• What administrative action has already been taken.

• Which deadlines require attention.

Then the company can make decisions from an organized record rather than reacting under pressure.

Frequently Asked Questions

What is CBP CAPE Phase 2 and which entries does it cover?

CAPE Phase 2 is the part of the CAPE process described in this article that focuses on certain entries flagged for reconciliation where a type 09 reconciliation entry has not yet been filed.

For an importer, Phase 2 is an entry population, not a label for every IEEPA duty the company paid.

Before treating an entry as part of Phase 2, confirm:

• Reconciliation flag

• Type 09 status

• Importer of Record

• Entry type

• Liquidation status

• IEEPA duty under review

If any of that information is unclear, resolve the records issue before relying on the entry as part of the Phase 2 recovery population.

How much money is available through CAPE Phase 2 refunds?

The original article discusses national estimates for the amount associated with Phase 2.

Those estimates may provide context, but they do not determine what an individual importer may recover.

Your company’s potential recovery should be calculated from its own entries.

Start with:

Affected entry

↓

Importer of Record

↓

IEEPA duty under review

↓

Reconciliation status

↓

Liquidation status

↓

Applicable recovery process

↓

Potential recovery amount

If management cannot trace the estimated refund back to the entries, the estimate is not finished.

Build a supportable recovery number from customs records, not a national refund percentage.

How do my entries qualify for CAPE Phase 2?

Review the reconciliation status first.

For the Phase 2 population discussed in this article, determine whether the entry was flagged for reconciliation and whether a type 09 reconciliation entry has already been filed.

Then review the rest of the entry information.

Ask:

• Which IOR appears on the entry?

• Which IEEPA duty is under review?

• What is the liquidation status?

• Has another administrative action already been taken?

• Does the entry fit the Phase 2 population?

Do not assume that every reconciliation-flagged entry belongs in Phase 2.

Verify the type 09 status.

Likewise, do not assume that every entry with an IEEPA duty belongs in the same CAPE phase.

The entry data should answer the question.

What is the deadline to file a CAPE Phase 2 refund claim?

The original article emphasizes the importance of timing in relation to liquidation and the applicable CAPE process.

For an importer, the practical rule is to identify the relevant dates immediately rather than relying on a general deadline assumption.

Track:

• Entry date

• Reconciliation status

• Liquidation status

• Liquidation date

• CAPE status

• Protest status

• Other administrative action

• Next deadline

If a deadline may affect an entry, determine what it means before waiting until the final days to act.

This is especially important for large entry populations.

A company with thousands of entries may have several different dates and procedural statuses running at the same time.

The recovery tracker should identify those differences.

Do I need to file a customs protest if I submit a CAPE claim?

Do not assume that CAPE and a customs protest are interchangeable or that one automatically eliminates the need to evaluate the other.

The answer may depend on the status and procedural history of the particular entry.

For each entry or entry group, determine:

• Whether the entry has liquidated

• When liquidation occurred

• Whether a protest has already been filed

• Whether CAPE applies

• Whether another administrative action is pending

• Whether a deadline requires attention

Where protest rights may be relevant, the liquidation date deserves particular attention.

The company should evaluate those issues before deciding that CAPE alone addresses every entry in the recovery population.

If the interaction between CAPE, liquidation, protest rights, or litigation is unclear, that is a legal question to address with qualified customs counsel.

What happens after I submit a CAPE Phase 2 declaration?

Keep tracking the recovery.

Do not treat submission as the end of the project.

The company should maintain a record showing:

• Entries submitted

• IOR

• Date submitted

• Amount under review

• Current status

• Additional information requested

• Response provided

• Refund status

• Payment status

• Next action

• Responsible person

Management should be able to see where the recovery stands without reconstructing the file every time it asks for an update.

For a large importer, consider tracking entries by recovery population as well as individually.

That makes it easier to answer:

• How much is in Phase 2?

• How much is in another CAPE population?

• How much involves finally liquidated entries?

• How much is subject to a protest or other action?

• How much still requires records review?

A filing is one event in the recovery process.

The recovery is not complete until the company understands what happened to the entries and the amounts associated with them.

What should I do if some of my entries have already liquidated?

Separate those entries immediately.

Do not leave finally liquidated entries mixed into a general Phase 2 spreadsheet.

Create a separate population showing:

Entry	IOR	Liquidation Date	IEEPA Duty Under Review	Protest Status	Other Action	Next Step
___	___	___	$___	___	___	___
___	___	___	$___	___	___	___

Then determine whether a deadline or administrative right requires attention.

If protest rights may be relevant, liquidation dates can become especially important.

The objective is to identify the issue while the company still has time to evaluate its options.

Should I wait for the IEEPA litigation to end before reviewing my entries?

Waiting to organize the records usually does not solve the underlying customs-data problem.

Whatever happens in the broader legal process, an importer evaluating potential recovery still needs to know:

• Which entries are affected

• Which IOR appears on them

• What duties were paid

• Whether reconciliation applies

• Whether a type 09 was filed

• Whether the entries have liquidated

• What actions have already been taken

• Which deadlines may require attention?

That work can continue while legal and administrative developments proceed.

The company does not need to predict every future outcome before it identifies its own customs history.

An organized recovery file gives management and counsel better information when decisions need to be made.

Can Singer Tariff Recovery determine which recovery path applies to my entries?

Singer Tariff Recovery works with U.S. importers to organize potential tariff recovery opportunities from the underlying customs records.

That process begins by identifying affected entries, reviewing Importer of Record information, separating the relevant duties, and organizing entry, reconciliation, and liquidation status.

Jeb Singer, Managing Partner of Singer Law Group and co-founder of Singer Tariff Recovery, works with importers through this records-first process so that the company can develop a clearer administrative recovery plan based on what its customs history actually shows.

For some entries, the next step may involve an administrative recovery process.

Others may require additional records review.

When an entry raises questions involving protest rights, deadlines, litigation, or other legal issues, evaluate those questions with appropriate legal counsel.

The objective is not to force every entry into the same recovery process.

The goal is to understand where each entry stands and determine what happens next.

Act Now — The Clock Is Running on Multiple Deadlines Simultaneously

For importers reviewing potential IEEPA tariff recovery, waiting to resolve every legal and administrative question before organizing customs records can create unnecessary risk.

Different groups of entries may be moving through different processes at the same time.

One group may fall within CAPE Phase 2.

Another may have a type 09 reconciliation entry already filed.

Another may have finally liquidated.

Another may already be subject to a customs protest.

Another may require additional records before the company can determine what recovery path may apply.

That means there may not be one company-wide deadline.

Multiple entry populations may exist, each with its own status and next step.

Management needs to see those differences.

A useful recovery dashboard should identify:

Entry Population	IEEPA Duty Under Review	Current Status	Deadline/Date to Track	Next Action	Owner
Phase 1	$___	___	___	___	___
Phase 2	$___	___	___	___	___
Type 09 filed	$___	___	___	___	___
Finally liquidated	$___	___	___	___	___
Protest/other action	$___	___	___	___	___
Records review required	$___	___	___	___	___

The purpose of that schedule is not simply to create another spreadsheet.

It is to make the recovery manageable.

Management should be able to answer:

• How much do we currently have under review?

• Which entries appear to fall within Phase 2?

• Which entries have a type 09 on file?

• Which entries have liquidated?

• Which liquidation dates require attention?

• Which entries are already part of another administrative process?

• Which entries still have unresolved data problems?

• Who is responsible for the next action?

If you can't answer those questions, the recovery file isn't ready.

Start With the Entries, Not the Refund Estimate

A national refund estimate may make headlines.

It does not tell your company what it may recover.

Your entries do.

The same is true of a company-wide tariff number.

If the accounting department says the business paid $15 million in tariffs, that number can be a useful starting point.

But it is not the recovery analysis.

The company still needs to determine:

• Which entries make up the $15 million?

• Which entities were the Importer of Record?

• How much relates to the IEEPA duties under review?

• Which entries are in Phase 1?

• Which may fall within Phase 2?

• Which have a type 09?

• Which have been liquidated?

• Which are already part of another administrative process?

• Which require additional legal or customs review?

Only then can management begin turning a tariff expense into a supportable potential recovery.

That is why Singer Tariff Recovery starts with the customs records.

Do Not Let an Unresolved Data Problem Become a Deadline Problem

One of the most avoidable problems in a tariff recovery is discovering too late that the company’s records were incomplete.

An IOR is missing.

A broker’s historical data was never collected.

A subsidiary’s entries were left out.

A liquidation date was not tracked.

A type 09 filing was overlooked.

An acquired company used another IOR.

An entry was already included in a protest.

These issues are easier to address when you identify them early.

Build the entry population now.

Separate it by status.

Flag missing information.

Assign responsibility.

Then work through the unresolved entries systematically.

For example:

Missing IOR information

Identify the importing entity and reconcile it against the customs records.

Unknown reconciliation status

Review ACE and available broker records.

Unknown type 09 status

Confirm whether a reconciliation entry exists before treating the underlying entry as part of Phase 2.

Unknown liquidation status

Determine whether the entry has liquidated and record the applicable date.

Existing protest or administrative action

Document what has already been filed before deciding on another recovery step.

Potential deadline

Escalate the entry for appropriate review rather than leaving it in a general recovery spreadsheet.

The earlier you identify these issues, the more useful the recovery file becomes.

One Importer Can Have Several Recovery Paths at the Same Time

This is one of the most important points in the entire article.

A company does not necessarily have one IEEPA recovery strategy for every entry.

It may have several.

Think of the recovery population this way:

Entry Group A

Phase 2 review.

Entry Group B

Different CAPE population.

Entry Group C

Type 09 reconciliation already filed.

Entry Group D

Finally liquidated and requiring deadline review.

Entry Group E

Existing customs protest.

Entry Group F

Additional legal review required.

Entry Group G

Records incomplete.

That is why the company should not begin with:

“Are we filing CAPE?”

Begin with:

“What do our entries show?”

Then determine the appropriate path for each group.

That approach also helps prevent management from making an all-or-nothing decision based on one administrative process.

The recovery strategy should follow the entries.

Build the Recovery File Before You Need It

A strong recovery file should allow management, customs personnel, finance, and counsel to work from the same information.

For each entry or entry group, the file should show:

• Entry number

• Importer of Record

• Legal entity

• Entry date

• Entry type

• Reconciliation status

• Type 09 status

• IEEPA duty under review

• Liquidation status

• Liquidation date

• CAPE status

• Protest status

• Other administrative action

• Filing date

• Potential recovery

• Supporting records

• Next deadline

• Next action

• Responsible person

That becomes the working record for the recovery.

It also creates a much clearer conversation with management.

Instead of saying:

“We think we may have a large tariff refund.”

The company can say:

“We have identified the affected entry populations, reconciled the IORs and duties under review, organized their procedural status, and identified the next action for each group.”

That is a recovery plan.

Conclusion

CAPE Phase 2 is important, but it is only one part of the larger IEEPA tariff recovery picture.

For U.S. importers, the real challenge is not simply knowing that a refund process exists.

It is knowing where your entries fit within that process.

That requires more than a tariff total.

It requires knowing:

• Which entries are affected.

• Who appears as the Importer of Record.

• Which IEEPA duties were paid.

• Which entries were flagged for reconciliation.

• Whether a type 09 was filed.

• Whether the entries have liquidated.

• Whether another administrative action has already been taken.

• Which deadlines require attention.

• What needs to happen next.

Answer those questions before the company treats an estimated tariff amount as a potential recovery.

Jeb Singer is the Managing Partner of Singer Law Group and co-founder of Singer Tariff Recovery. Through STR, Jeb works with U.S. importers seeking to understand and organize potential tariff recovery opportunities.

The process begins with the underlying customs records: identifying affected entries, reviewing Importer of Record information, separating the duties under review, organizing reconciliation and liquidation status, and developing a clear administrative recovery plan based on what those records show.

For a company with hundreds or thousands of entries, that records-first approach matters.

One entry population may be appropriate for Phase 2.

Another may require a different CAPE review.

Another may have already liquidated.

Another may involve a protest.

Another may need legal review.

The answer does not come from forcing every entry into the same process.

It comes from understanding each entry well enough to put it on the right path.

If your company paid IEEPA tariffs and you are trying to determine which entries may fall within CAPE Phase 2, which entries require a different recovery strategy, and what needs attention now, you can schedule a call with Singer Tariff Recovery to begin organizing the customs records and evaluating the potential recovery.

Start with the entries. Know their status. Protect the available paths. Then build the recovery strategy around what the customs records actually show.