CAPE Phase 1 Process
Current scope — CBP declaration filed 30 March 2026 (Atmus Filtration litigation)
Phase 1 Scope
Intentionally limitedOnly unliquidated entries, or entries within the 90-day voluntary reliquidation window.
19 U.S.C. § 1501
90-day window applies
90-day window applies
Important
Finally liquidated entries are addressed in later CAPE phases, not Phase 1.
CAPE Declarations accepted for
✓Liquidation status: Suspended
✓Liquidation status: Extended
✓Liquidation status: Under Review
✓Warehouse & warehouse withdrawal entries
✓AD/CVD where suspended pending Commerce instructions
Compliance checks baked in
Spot checks are part of all CAPE processing
CBP may offset refunds where issues are identified
Classification, valuation and duty exposure are reviewed
CBP Accepts
CAPE DeclarationSubmitted by importer or broker
→
Review &
ValidationCBP compliance checks applied
→
LiquidationRefunds only after liquidation — not on submission
→
IEEPA Duties
RemovedRefund processed to importer
Up to 45 days→Processing time from declaration acceptance to liquidation. Longer if compliance issues are identified during review.
Coming in Future CAPE Phases
Finally LiquidatedProcessing of finally liquidated entries
Reconciliation & DrawbackHandling of reconciliation and drawback entries
Enhanced ComplianceRevenue enforcement tools
Non-ABI EntriesEntries without summary lines
Phase 1 Will Not Touch:
✕Reconciliation entries
including Entry Type 09
including Entry Type 09
✕Drawback entries
on drawback claims
on drawback claims
✕Open protest entries
requires separate action
requires separate action
✕Non-ACE entries
or missing liquidation status
or missing liquidation status
✕AD/CVD entries
where Commerce has instructed
where Commerce has instructed
Source: CBP Executive Director Brandon Lord court declaration, Atmus Filtration litigation, 30 March 2026 | MyCustomsInfo® — portal.mycustomsinfo.com | CONFIDENTIAL — CustomsPlus® Proprietary — MyCustomsInfo® Platform — All Rights Reserved © 2026