Does CAPE apply to all import entries or only certain ones?

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.

Do I need to do anything as a seller, or is this purely a broker concern?

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.

How does this interact with the de minimis suspension and Section 122 tariffs?

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.

Back to News

Important

Policy Changes

CBP Launches CAPE Tool for IEEPA Tariff Processing

Q: What is the CAPE tool?

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.

Q: What is the biggest risk during the transition?

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.

Antoine

April 28, 2026

7 min

Summarize with AI

CEO at Nova Analytics

Antoine founded Nova Analytics to empower Amazon sellers with enterprise-grade analytics. He specializes in data architecture and building scalable solutions for e-commerce businesses.

Quick Summary

•On April 20, 2026, CBP launched the Consolidated Administration and Processing of Entries (CAPE) tool as the default channel for IEEPA-impacted import entries
•CAPE consolidates duty payment, refund claims and broker filing into a single CBP-aligned workflow
•For marketplace sellers, it is the new system of record for the duty layer of landed cost
•Importers should align broker SOPs to CAPE, re-baseline landed cost on every active SKU, and audit pending IEEPA refund claims

Nova surfaces every Amazon fee, refund, and margin shift in your live P&L, across 23 marketplaces. See it in your data

What's Happening

On April 20, 2026, US Customs and Border Protection launched the Consolidated Administration and Processing of Entries (CAPE) Tool. CAPE is the new system that consolidates how duties are paid and tracked under the International Emergency Economic Powers Act (IEEPA), and it is now the default channel for import entries that touch the post-2025 tariff regime.

The launch was confirmed in the April 2026 customs and trade newsletter from ArentFox Schiff, and it follows the most recent federal action documented in the Federal Register notice on continuing de minimis suspension. CAPE is rolling out in phases, with phase one already covering most marketplace import volume from China.

For Amazon, Walmart, and Shopify sellers importing inventory, CAPE matters operationally. It changes how brokers file entries, how IEEPA duty refunds are claimed, and how the running tariff exposure on a shipment is exposed back to the importer of record. Sellers who do not adapt their broker workflow will see slower clearance and noisier landed-cost numbers in their CBP reconciliation.

Key Dates & Deadlines

Apr 9, 2026

Federal Register confirms duty-free de minimis suspension continues

The notice locks in the post-de-minimis tariff environment that CAPE was built to administer.

Apr 20, 2026

CBP launches the CAPE tool

Phase one goes live and becomes the default route for IEEPA-impacted entries, covering a large share of marketplace inbound volume.

Now

Importers should align broker SOPs and reconcile open entries

Update broker instructions, re-baseline landed cost on every active SKU, and audit any pending IEEPA refund claims under the new processing flow.

CAPE at a Glance

Tool

CAPE

Consolidated Administration and Processing of Entries

Live Date

Apr 20

Phase one default for IEEPA entries

Owner

CBP

US Customs and Border Protection

Workflow	Before CAPE	With CAPE (post Apr 20)
IEEPA duty payment	Entry-by-entry, scattered across legacy systems	Consolidated processing in a single tool
Refund claims	Manual filings, slow reconciliation	Standardized claim flow tied to entry
Broker workflow	Mixed broker SOPs, high error rate	Single CBP-aligned filing path
Visibility for importer	Patchy, mostly via broker reports	Standardized status and duty exposure

Why It Matters for Marketplace Sellers

Landed cost is the new battleground

After de minimis ended and IEEPA tariffs locked in, landed cost per unit became the single biggest driver of margin variance for import-heavy sellers. CAPE is the system of record for the duty layer of that cost. Pulling its outputs into your SKU-level P&L is the only reliable way to see true contribution margin after April 20.

Pro tip

Ask your broker for a CAPE-aligned export of your last 90 days of entries. Map each entry to the SKUs it carried, then load that into custom analytics. You will see which products are absorbing the heaviest IEEPA exposure and which are still priced as if duties had not changed.

Did you know?

CAPE is also the channel through which Section 122 tariff refunds are expected to flow if the surcharge expires later in 2026. Freight and customs analysts at Flexport and Practical Ecommerce have flagged that early CAPE adopters will likely process refund claims faster than sellers stuck on legacy filings.

Watch out

Brokers running on older SOPs may quote the same duty figure twice for the same shipment in the transition window. Reconcile every entry against the CAPE record before you trust it in your profit and loss view. Double-counted duty is a silent margin killer.

What You Should Do Now

1.
Update broker SOPs to default to CAPE filings
Confirm in writing that every IEEPA-impacted entry from April 20, 2026 onward goes through CAPE. Get the same confirmation from any 3PL or freight forwarder that files on your behalf, and store it next to your analytics workspace for audit.
2.
Re-baseline landed cost on every active SKU
Treat the CAPE go-live as a forced reset on landed cost. Recalculate per-unit duty for the next inbound POs and overlay the new figure on your P&L. Aggregators should run this exercise per brand, not at portfolio level.
3.
Audit pending IEEPA refund claims
Anything filed under the legacy process before April 20 should be cross-checked against CAPE status to confirm it has been picked up. The Federal Register notice is the cleanest reference for what is in scope.
4.
Add a duty-exposure metric to your weekly review
"IEEPA duty per unit by SKU" belongs on the same dashboard as ACOS, contribution margin, and inventory days of supply. Brand managers running multi-category portfolios should track it as a leading indicator of margin pressure, not a footnote.

How Nova Helps

Nova reconciles every cost layer back to the SKU. Once your broker exports CAPE-aligned duty figures, Nova's custom analytics layer plugs them into your profit and loss view, so contribution margin reflects the new tariff reality without spreadsheet glue. Agencies running multi-client import-heavy portfolios use the same view to compare tariff exposure across brands and prioritize repricing.

For broader context on the tariff and customs cycle, see our coverage of the Section 122 tariff expiration in July 2026, the Temu and Shein class action over tariff windfalls, and the broader EU customs overhaul. Marketplace Pulse and CBP.gov remain the best ongoing references for status updates.

Verified Sources

All information verified from official Amazon sources and trusted industry analysts as of publication date.

Deep Dive: Related Guides

For more comprehensive analysis on these topics:

→ Amazon Unit Economics

Revenue tells you how much came in. Unit economics tells you how much you kept. Learn to calculate true per-unit profit with the full waterfall from selling price to contribution margin.

→ Amazon P&L Statement: How to Build and Analyze for

Build accurate Amazon P&L statements with contribution margin analysis. Learn to identify profitable products, optimize margins, and make data-driven decisions.

→ Amazon Multi-Marketplace Analytics

Your UK marketplace might be 18% more profitable than US, but Seller Central won't tell you. Learn how to consolidate analytics across Amazon marketplaces with currency normalization and marketplace-specific cost tracking.

Quick Summary

What's Happening

Key Dates & Deadlines

CAPE at a Glance

Tool

Live Date

Owner

Why It Matters for Marketplace Sellers

Landed cost is the new battleground

Pro tip

Did you know?

Watch out

What You Should Do Now

How Nova Helps

Verified Sources

Deep Dive: Related Guides

Ask Claude about your Amazon data

Ask Claude about your Amazon data

What's Happening

Key Dates & Deadlines

CAPE at a Glance

Tool

Live Date

Owner

Why It Matters for Marketplace Sellers

Landed cost is the new battleground

Pro tip

Did you know?

Watch out

What You Should Do Now

How Nova Helps

Frequently Asked Questions

What is the CAPE tool?

Does CAPE apply to all import entries or only certain ones?

Do I need to do anything as a seller, or is this purely a broker concern?

How does this interact with the de minimis suspension and Section 122 tariffs?

What is the biggest risk during the transition?

Frequently Asked Questions

What is the CAPE tool?

Does CAPE apply to all import entries or only certain ones?

Do I need to do anything as a seller, or is this purely a broker concern?

How does this interact with the de minimis suspension and Section 122 tariffs?

What is the biggest risk during the transition?