Last reviewed: October 5, 2026. Reading time: about 11 minutes.
CBP has confirmed, in a declaration filed with the Court of International Trade on September 15, 2026, that CAPE Phase 3 deploys on October 6, 2026. For importers with finally liquidated entries, the category that standard CAPE processing has never been able to touch, this is the development they have been waiting on. It is also, based on CBP’s own filing, considerably narrower than the phrase “Phase 3 opens finally liquidated refunds” makes it sound.
This guide lays out exactly who qualifies, what the deadline tied to this phase actually is, and what later-stage claimants, those with older entries outside Phase 1 and 2, should do whether or not they currently qualify. For the broader deadline picture, see our deadline guide.
The short version: Phase 3 is not open to every importer with finally liquidated entries. Based on CBP’s own court declaration, three conditions must all be true: the entry is finally liquidated, the filer is a plaintiff in a pending Court of International Trade case seeking IEEPA refunds, and the entry falls within the scope of a specific court reliquidation order. A further cutoff applies: plaintiffs who submitted a valid importer of record number to CBP by July 30, 2026 can begin filing on October 6. Everyone else must wait for further CBP instructions.
Transparency note: this guide is educational. Further down, we link to referral partners and may earn a commission if you apply through those links. Read our affiliate disclosure and disclaimer.
In this guide
What “finally liquidated” means
An entry becomes finally liquidated once it has passed both administrative windows: more than 80 days since liquidation, the point where standard CAPE Phase 1 can no longer accept it, and the 180-day protest period under 19 U.S.C. § 1514 has also run without resolving the matter. At that point, CBP’s stated position is that it has no independent authority to reopen the entry and issue a refund. The only way back in is a court order directing reliquidation, which is exactly what Phase 3 was built to process.
CBP reports this category represents a meaningful slice of the total IEEPA pool, roughly $11.4 billion, or about 6.9%, of the duties originally collected.
The three conditions to qualify
Per CBP’s September 15, 2026 declaration to the Court of International Trade, all three of these must be true for a given entry:
The entry has completed final liquidation. It is past both the 80-day CAPE window and the 180-day protest window.
The filer is a plaintiff in a pending Court of International Trade case seeking IEEPA refunds. Importers who have not filed suit do not qualify under the current rollout.
The entry falls within the scope of a court reliquidation order. General plaintiff status alone is not enough; the specific entries must be covered by the order itself.
This is the detail easiest to miss. Phase 3 opening on October 6 does not automatically make every importer with old, finally liquidated entries eligible. If you have not filed a case at the CIT, Phase 3 as currently deployed does not open anything for you yet.
The July 30 cutoff
A second condition layers on top of the three above, tied to timing:
- Submitted your IOR number to CBP before July 30, 2026? You can begin filing Phase 3 CAPE declarations starting October 6, 2026.
- Submitted after July 30, 2026? CBP has stated it will issue additional instructions for these plaintiffs before they can participate. There is no confirmed date for this yet.
If you don't currently qualify
This is the most important section for most later-stage claimants, since the three conditions above exclude anyone who is not already a plaintiff with a matching court order. If that describes your situation:
- Filing a Court of International Trade case is, based on current CBP guidance, the real path forward for finally liquidated entries. CBP has stated it has no authority to refund these entries without a court order, and this position is itself being litigated on appeal.
- The government's appeal covers exactly this question, whether non-plaintiff importers are entitled to refunds on finally liquidated entries at all. That question is unresolved, so the scope of who eventually qualifies could still shift.
- Talking to a trade attorney promptly is the practical next step if you have finally liquidated entries with IEEPA duties and have not yet taken legal action.
Don't withdraw an existing protest prematurely. If you have a protest in progress tied to IEEPA duties, hold it until you have a confirmed reliquidation order and confirmed Phase 3 eligibility in hand, not before.
How the Phase 3 filing process works
- Confirm your plaintiff status and reliquidation order. Verify with your trade attorney that you are a plaintiff in a CIT case and that your specific entries fall within the scope of an issued reliquidation order.
- Confirm your IOR submission date. Check whether your importer of record number was submitted to CBP before or after July 30, 2026, since this determines whether you can file on October 6 or must wait for further instructions.
- File a CAPE Declaration. This uses the same CSV format and process as standard CAPE filings, listing the finally liquidated entries covered by your reliquidation order.
- CBP validates the filing. As with Phase 1, filings are not automatic. CBP must validate the declaration and the entries before anything moves forward.
- CBP reliquidates and refunds. Qualifying entries have the IEEPA Chapter 99 duty line removed and are reliquidated, with the refund, including interest, following the standard CAPE payment process.
This is the same mechanical process covered in our general advance funding guide and advance funding decision framework for entries that do qualify, since a confirmed Phase 3 claim can also be a candidate for advance funding given the added wait involved in litigation-tied entries.
The numbers behind Phase 3
Separately, CBP reported that as of September 11, 2026, roughly $134.7 billion in potential and certified refunds had been accepted into CAPE overall, with about $122 billion already certified and sent to Treasury, context for how much of the broader IEEPA refund effort Phase 3 represents.
What to check right now
- Am I currently a plaintiff in a pending CIT case seeking IEEPA refunds?
- Do my specific finally liquidated entries fall within the scope of a court reliquidation order?
- Was my IOR number submitted to CBP before July 30, 2026?
- If any answer is no, have I spoken with a trade attorney about my options?
- Am I holding, not withdrawing, any existing protests tied to these entries?
Frequently asked questions
It is the stage of CBP's CAPE system that processes IEEPA refunds for finally liquidated entries, but only for plaintiffs in pending Court of International Trade cases whose entries a court has specifically ordered CBP to reliquidate.
CBP confirmed in a September 15, 2026 declaration to the Court of International Trade that Phase 3 deploys on October 6, 2026.
Not under the current rollout. CBP's stated conditions require plaintiff status in a CIT case and a matching court reliquidation order. Non-plaintiff importers with finally liquidated entries do not currently qualify.
CBP has stated it will provide additional instructions for these plaintiffs before they can participate in Phase 3. No specific date for that guidance has been confirmed.
That is part of what the government's pending appeal addresses, whether non-plaintiff importers are entitled to refunds on finally liquidated entries. The outcome is unresolved as of this writing.
You still need to pass CBP's standard file-level and entry-level validation, the same as any CAPE filing. Qualifying for Phase 3 opens the door; it does not guarantee automatic approval of every entry.
Not until you have a confirmed reliquidation order and confirmed eligibility. Withdrawing prematurely could remove a protection you may still need.
Qualify, or working toward it?
If your entries are finally liquidated and you are navigating the litigation path, Tariff Refund Agency’s Phase 3 track combines claim-specific legal recovery with potential advance funding for qualifying cases.
Explore Phase 3 Recovery + Funding
Affiliate disclosure: if you apply through this button, we may earn a commission from Tariff Refund Agency. Eligibility for Phase 3 and any recovery depend on individual circumstances and ongoing litigation, and are never guaranteed. Read our affiliate disclosure and disclaimer.
Not sure if your entries are finally liquidated?
Start with a free eligibility check to understand where your entries stand before deciding on next steps.
Start Your Free Eligibility Check
Affiliate disclosure: if you apply through this button, we may earn a commission from Tariff Refund Agency. Refund eligibility, amounts and timing depend on individual circumstances and are never guaranteed. Read our affiliate disclosure and disclaimer.
Sources and further reading
- Tariff Refunds Finder: IEEPA Tariff Refund: Are You Owed Money by CBP?
- Tariff Refunds Finder: IEEPA Refund Deadline, Can Importers Still Claim in 2026?
- Tariff Refunds Finder: CBP Denied or Delayed Your Refund? Here Are Your Options
- CBP: IEEPA Duty Refunds (official page)
- Leyton: CAPE Phase 3 Set to Launch October 6, What It Means for IEEPA Tariff Refunds
- Cherry Bekaert: IEEPA Tariff Refund Update, CAPE Phase III Set for October 6
Educational only, not legal advice. Tariff Refunds Finder is not CBP, U.S. Customs or a government agency. Phase 3 eligibility is fact-specific and tied to active litigation that is still developing. This guide reflects CBP's public court declarations as of October 5, 2026; confirm current status with a trade attorney before acting.
Post a Comment