---
title: Customs Will Refund IEEPA Tariffs on Older Entries From October 6, but Only to Importers That Sued
description: CBP's Phase 3 IEEPA tariff refund process opens October 6 for older, finally liquidated entries, but only for importers with court orders.
author: Darie Nani (Editor-in-Chief)
date: 2026-09-25T09:29:52.663Z
updated: 2026-09-25T09:29:52.677Z
canonical: https://www.sovereignmagazine.com/article/ieepa-tariff-refund-cape-phase-3-finally-liquidated-entries
image: https://cdn.nanimediahouse.com/pexels-professional-businessman-reviewing-documents-at-a-desk-in-a--7821680.jpg
categories: Economy
content_type: News
region: United States
publication: Sovereign Magazine
access: members
schema_type: Article
---

U.S. Customs and Border Protection opens the third and final phase of its IEEPA tariff refund system on October 6, and it will pay back duties on older shipments only for [importers that sued the government](https://www.sovereignmagazine.com/article/a-spice-company-and-a-watch-retailer-are-suing-the-president-over-tariffs-again). Phase 3 of CAPE, the Consolidated Administration and Processing of Entries tool inside CBP's online filing system, handles finally liquidated entries: shipments on which CBP made its final calculation of the duty owed long enough ago that it can no longer reopen that calculation on its own, and for which the Court of International Trade has ordered it to do so.

The refunds follow the Supreme Court's February 20 ruling in Learning Resources v. Trump, which held the tariffs imposed under the International Emergency Economic Powers Act unlawful. CBP estimates it assessed about $166 billion under them between February 3, 2025, and February 24, 2026, according to a [notice it published in the Federal Register](https://www.federalregister.gov/documents/2026/07/08/2026-13771/agency-information-collection-activities-extension-court-ordered-refunds-under-the-international) in July.

As of September 11, CBP had accepted about $134.7 billion in potential and certified refunds, and about $122 billion, including interest, had been [certified and sent to the Treasury for payment](https://www.sovereignmagazine.com/article/ieepa-tariff-refunds-100-billion-cbp-cape), according to a declaration CBP filed with the Court of International Trade on September 15, as reported by the customs broker GHY. Of the 27.2 million entries claimed through CAPE so far, 6.1 million failed CBP's checks, most often because they fell outside its 90-day window to reopen a liquidation, lacked the tariff code used to assess IEEPA duties, or had already been claimed.

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