You need the CBP Form 7501 entry summary for each entry, which is the official record of the import and duties owed. You also need proof the duties were paid, such as duty receipts, CBP payment statements, bank records or wire transfers showing amount and date. A tariff refund claim here means a request for repayment of IEEPA duties, which are emergency-power import duties collected under a Chapter 99 code. Only the importer of record can receive the refund, so keep proof in that importer's name.
Table of Contents
- Who can file and receive payment?
- What counts as proof of import?
- What details must match each entry?
- How does CAPE check your entries?
- What if your entry is too old for CAPE?
Who can file and receive payment?
Only the importer of record named on the entry, or the licensed customs broker that filed those entries, may submit a CAPE Declaration. The Canadian Federation of Independent Business states that any refund is legally payable to the importer of record in its guide to Canadian refunds of U.S.
IEEPA tariffs. If you bought imported goods at retail, you cannot file directly. If you are the importer, confirm your importer number and ask your broker whether it will file for your entries.
What counts as proof of import?
The core proof is the entry summary paired with payment proof. Carr, Riggs & Ingram explains that the Form 7501 must be matched to duty receipts, payment statements, or bank and wire records in its tariff refund eligibility guide.
Keep one set for each entry: Store the payment record under the importer's name. A vendor invoice alone does not prove duties were paid.
- CBP Form 7501 entry summary
- duty receipt or CBP payment statement
- bank record or wire transfer showing amount and date
- commercial invoice tied to the entry number
What details must match each entry?
CBP Drawback FAQs say importers must preserve linking data for each entry and line. That includes entry number, entry date, importer number, commercial invoice, HTS classification and Chapter 99 IEEPA code, and duty amount actually paid.
Check that the HTS code, quantity, and duty amount agree across the invoice, entry summary, and payment record. Small mismatches can slow review because CBP compares its own entry records against what you submit.
How does CAPE check your entries?
CAPE is the electronic pathway inside ACE for valid IEEPA duty-refund requests. Diaz Trade Law reports that Phase 1 filing is a CSV upload in the ACE Portal with only entry numbers in its Phase 1 filing guide.
Each number has 11 characters, with up to 9,999 entries per declaration, and CBP validates them against its records. The payee also needs an active ACE Portal account, a U.S. bank account designated for CBP refunds, and a signed CAPE certification on origin, entry type, and HTS accuracy.
What if your entry is too old for CAPE?
Phase 1 CAPE generally covers only unliquidated entries or entries liquidated fewer than 80 days before submission. FlavorCloud explains that older liquidated entries outside CAPE generally require a protest remedy in its IEEPA refund and CAPE declaration guide.
That remedy is generally a protest under 19 U.S.C. Section 1514 on CBP Form 19 within 180 days of liquidation. Pull the liquidation date first, then calendar day 180 and preserve Form 19 proof of timely filing.