CBP Launches CAPE Tool for IEEPA Tariff Processing

CAPE stands for Consolidated Administration and Processing of Entries. It is the new CBP system that consolidates how duties under the International Emergency Economic Powers Act (IEEPA) are paid, tracked and refunded. CBP launched phase one on April 20, 2026 and made it the default channel for IEEPA-impacted entries.

Phase one targets IEEPA-impacted entries, which today cover the bulk of inbound marketplace volume from China and several other origins. Entries that do not touch IEEPA continue to flow through existing channels for now, but CBP is signaling that CAPE will broaden over time.

Sellers should treat April 20 as a forced reset on landed cost. Confirm with your broker in writing that IEEPA entries from that date onward are filed through CAPE, then re-baseline landed cost per SKU and update your contribution-margin reporting accordingly.

The April 9, 2026 Federal Register notice continues the de minimis suspension that ended duty-free treatment for low-value parcels. CAPE is the operational layer that processes the tariffs that replaced it, including IEEPA duties and any future Section 122 refunds if that surcharge expires later in 2026.

Double-counted duty. Brokers running on older SOPs may quote the same duty twice for the same shipment in the transition window. Reconcile every entry against the CAPE record before trusting it in your P&L view, otherwise you risk a silent margin distortion.