CAPE IEEPA refund worksheet: CBP 30-day PRA extension (OMB 1651-0149)
CBP 30-day PRA notice for OMB 1651-0149 (the CAPE worksheet behind IEEPA refund CSVs): who files, ACH rules, burden estimates, and why this is not drawback.
CBP published a 30-day Paperwork Reduction Act notice extending the information collection behind the CAPE Declaration CSV used to claim court-ordered IEEPA refunds. FR Doc. 2026-20228 (91 FR 63299; OMB Control Number 1651-0149) follows the earlier 60-day notice at 91 FR 42207 (July 8, 2026). Comments are due November 4, 2026 via www.reginfo.gov/public/do/PRAMain.
OMB 1651-0149 is the CAPE Declaration CSV collection. One declaration consolidates many entry summaries into one ACH refund. Limit: 9,999 entries per file. Comments due November 4, 2026.
Why CAPE exists
On February 20, 2026, the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA tariffs collected since February 3, 2025 were unlawful. CIT orders in Atmus Filtration (March 4, 5, and 20, 2026) directed liquidation or reliquidation without IEEPA duties for unliquidated entries and liquidated entries that are not final, while carving out Axle of Dearborn de minimis issues. After Atmus was dismissed, Euro-Notions Florida, Inc. v. United States (CIT No. 25-00595, April 7, 2026) became the test case with a substantively identical injunctive order.
Title: Court-Ordered Refunds under the IEEPA Worksheet (extension)
IEEPA tariffs Feb 3, 2025 to Feb 24, 2026: ~$166 billion; >53 million entry summaries
Channel: ACE Portal CAPE Declaration CSV · max 9,999 entries per file
Refunds: ACH only (Electronic Refunds IFR, 91 FR 21, Jan 2026)
Comments: www.reginfo.gov/public/do/PRAMain by Nov 4, 2026
What filers submit
- CSV of entry summary numbers through the ACE Portal CAPE tool. Rejected files must be fixed and resubmitted.
- IOR or designated broker must have an active ACE Portal account. A broker filing for an IOR must be the "notify party" in that IOR's ACE account.
- One CAPE Declaration consolidates many entry summaries into a single refund payment to the IOR (or designated party) ACH account on file.
- AD/CVD, Section 232 duties, taxes, and fees on the same lines are retained. Only IEEPA duties are stripped for refund.
Paper checks are gone. CBP holds refunds where no ACH account is on file in ACE, including for IEEPA refunds. Waiver requests for a Treasury check still follow the Electronic Refunds IFR path to CBP's Revenue Division. See also electronic drawback refunds and which CAPE entries are still excluded.
Burden estimates (PRA)
CSV File: 330,000 respondents, 1.5 responses each (495,000 responses), 1 hour each (495,000 hours). CSV File Replacement: 33,000 respondents, 0.5 hours each (16,500 hours). Contact for PRA questions: Seth Renkema, CBP Economic Impact Analysis Branch, 202-325-0056.
Drawback note
A CAPE IEEPA refund is a court-ordered refund of unlawfully collected IEEPA duties, not a drawback claim under 19 U.S.C. § 1313. Do not seek drawback and a CAPE refund on the same duty dollars. Background on the IEEPA tariff stack: IEEPA reciprocal tariffs. AD/CVD on the same lines stays outside both CAPE refunds and drawback (AD/CVD drawback exclusion).
- FR Doc. 2026-20228 (91 FR 63299): 30-day PRA extension for OMB 1651-0149, the CAPE Declaration CSV for court-ordered IEEPA refunds. Comments due Nov 4, 2026 at reginfo.gov.
- Supreme Court (Learning Resources, Feb 20, 2026) held IEEPA tariffs since Feb 3, 2025 unlawful; Euro-Notions Florida (CIT No. 25-00595) is the live test case after Atmus.
- Estimated $166 billion in IEEPA tariffs (Feb 3, 2025 to Feb 24, 2026) across >53 million entry summaries. Cap: 9,999 entries per CAPE Declaration.
- IOR or notify-party broker needs an active ACE Portal account. Refunds are ACH only; CBP holds where no ACH is on file.
- CAPE refunds IEEPA duties only. AD/CVD, Section 232, taxes, and fees stay. CAPE is not drawback; do not double-claim the same dollars.
This article is for general information and is not legal or tax advice. Drawback eligibility depends on your specific facts, and final refunds are determined by CBP at liquidation. Consult a licensed customs broker or attorney for your situation.