IEEPA Protest vs. CAPE Refund: Which Path Is Right for Your Entries?

The Supreme Court's February 20, 2026 ruling in Learning Resources v. Trump opened $166 billion in IEEPA refunds across 330,000 importers. But not all entries follow the same recovery path. Path 1 — CAPE Declaration: For unliquidated entries, entries within 80 days of liquidation (Phase 1), and reconciliation-flagged entries without a Type 09 (Phase 2). CBP processes these automatically through ACE without requiring a protest. This is the primary and preferred path for most importers. Path 2 — CBP Protest (19 U.S.C. § 1514): For entries that have liquidated and are within 180 days of the liquidation date, but outside the CAPE 80-day window. A protest preserves your refund rights while the CAPE system catches up — it keeps the entry 'live' and prevents the refund right from expiring. Filing a protest does not guarantee a refund independent of CAPE; it preserves your position in the queue.

File a CAPE Declaration for entries that are: (1) currently unliquidated — no liquidation date yet; (2) liquidated within 80 days of today's date — still within the CAPE processing window; (3) reconciliation-flagged (Types 01, 02, 06) with no Type 09 filed — Phase 2-eligible, but sequence carefully. CAPE is the primary and most efficient path because it is automated, consolidated by IOR, and generates a single ACH payment covering all eligible entries. CBP processes CAPE Declarations at scale — as of June 29, 2026, 18.1 million entries have been cleared through Phase 1 alone. Do not file a protest on entries that are CAPE-eligible — it adds complexity without benefit and may delay processing.

File a protest under 19 U.S.C. § 1514 for entries that: (1) have liquidated more than 80 days ago but less than 180 days ago — outside the CAPE window but inside the protest window; (2) were denied under CAPE for reasons you intend to contest; or (3) are in categories not yet covered by CAPE (certain AD/CVD entries, entries with unusual liquidation circumstances). A protest is filed on CBP Form 19 (the protest form) within 180 days of the liquidation date. Filing a protest keeps the entry alive and preserves your refund right — it does not independently generate a refund, but it maintains your position until CAPE or a CIT order covers your entry type. Critically: if an entry's 180-day protest window has closed and you have not filed a protest or a CIT lawsuit, you may have permanently lost your refund right on that entry — consult trade counsel immediately.

If your entry is finally liquidated more than 180 days ago — beyond both the CAPE window and the protest window — the only remaining path is an individual lawsuit at the Court of International Trade, using CBP Form 4811 where applicable for ACH designee purposes, under Section 1581(i). Under DOJ's current position, CBP will process Phase 3 CAPE refunds only for importers who have filed these individual CIT actions. Approximately 4,000 importers have already filed. The CIT has a two-year statute of limitations that begins accruing from the date of entry or liquidation — the precise accrual date is legally unsettled, but the earliest IEEPA entries (March 2025) will approach this window in early 2027. If you have significant finally liquidated entry exposure, do not wait for the Federal Circuit appeal outcome to decide — consult trade counsel now.

CBP has stated that Post-Summary Corrections (PSCs) cannot be used to directly request IEEPA duty refunds — all unliquidated entries must go through CAPE. However, PSCs may be appropriate in specific situations: (1) if your entry is missing an IEEPA Chapter 99 HTS code that should have been declared, a PSC may need to be filed before the entry can pass CAPE validation; (2) if the declared value or classification on the entry is incorrect independent of IEEPA duties, a PSC may be appropriate to correct those errors before or after CAPE filing. PSCs that affect duty calculations may interact with CAPE processing — consult your licensed customs broker before filing a PSC on any entry you intend to include in a CAPE Declaration.