CBP Announces Phase 3 of CAPE

U.S. Customs & Border Protection (CBP) filed a declaration announcing that it will deploy Phase 3 of CAPE on October 6, 2026. Phase 3 includes all finally liquidated entries filed by plaintiffs for which the Court of International Trade (CIT) has ordered reliquidation. 

The declaration also noted that plaintiffs who submitted a valid importer of record number to CBP by July 30, 2026, will be able to file CAPE declarations for Phase 3 beginning October 6, 2026. CBP will provide additional instructions regarding CAPE Phase 3 to plaintiffs who provided an importer of record number after July 30, 2026. 

CBP also reminded filers that refunds will only be processed to accounts with accurate and updated ACH information. More than $1 billion in refunds have not yet been transmitted because of missing or inaccurate ACH information. 

Scarbrough will provide further instructions on filing declarations for Phase 3 as additional guidance becomes available. If you have any additional questions at this time, please contact Scarbrough for assistance.