You've probably heard that 37% of IEEPA entries are stuck outside CBP's CAPE portal, unreachable no matter how you filed — but that's changed now. CBP's new Phase 2 has just cleared a massive chunk of that pool. What's left behind is smaller, but genuinely harder to reach.
Following the launch of CBP's new Phase 2 processing phase on June 29th, a large chunk of previously unreachable tariff refunds has finally opened back up. Over $28.7 billion in reconciliation entries can now be recovered through the standard CAPE portal — money that was ordered refunded by the Supreme Court, but simply wasn't reachable through CAPE until now.
This major system update has created a false sense of security for some importers. There's still a pool of finally-liquidated entries left unprotected — roughly $11.4 billion, or about 7% of the total refund pool — and CBP has confirmed these entries can only be recovered by filing suit at the Court of International Trade.
The gap almost nobody knows about: if you filed reconciliation entries before roughly May 2025, on the standard cycle, they may have already liquidated more than 80 days before Phase 2 opened. That means some of those entries could still fall outside Phase 2's coverage — even though they're technically reconciliation entries. Don't assume you're covered; check.
The 37% of entries that Phase 1 didn't cover was never one single bucket — it was a few different things lumped together: reconciliation entries, some antidumping and countervailing duty entries, and finally-liquidated entries. Phase 2 specifically resolved the reconciliation-entry chunk, the biggest single piece that was sitting unreachable.
What's left after Phase 2 is the genuinely hard core: finally-liquidated entries, that roughly 7% figure. Much smaller than the headline 37% number that gets thrown around — but this is the part that still needs a lawsuit.
In a recent Court hearing, CBP confirmed that Phase 3 — targeted for late July — will only process refunds for importers who've already filed suit at the Court of International Trade. Filing suit isn't just a fallback anymore. It's the officially confirmed pathway into an actual CBP system launching in weeks. And the two-year deadline to file suit has been running from each entry's liquidation date the entire time, regardless of when Phase 3 actually launches.
The number that should concern you: only about 4,000 eligible US importers have actually filed suit at the CIT so far, out of an estimated 330,000 — a little over 1%. If you're waiting to see what happens before you act, you're in the overwhelming majority, and that group is running out the clock on a deadline that doesn't wait for anyone. Miss it, and those entries aren't delayed — they're gone, permanently.
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Check My EligibilityCBP has now confirmed a real timeline. Phase 2, covering reconciliation entries, launched June 29th. Phase 3, covering finally-liquidated entries, is targeted for late July — but only for importers who've already filed suit at the Court of International Trade. Filing the lawsuit isn't just your only option if you miss the deadline — for many importing businesses, it's about to become the key that unlocks the rest of their refund.
If you imported goods subject to IEEPA tariffs between February 2025 and February 2026, you likely have a legitimate claim. Filing windows are closing — the right first step is an independent, complete assessment of your full import history, so you know now whether an attorney is needed to recover everything you're owed.
What does CBP's Phase 2 actually cover?
Reconciliation entries, launched June 29, 2026 — approximately $28.7 billion of the total IEEPA refund pool.
Why do finally-liquidated entries need a lawsuit?
CBP has confirmed it cannot process refunds on finally-liquidated entries through CAPE without an individual Court of International Trade lawsuit — this affects roughly 7% of total IEEPA payments, about $11.4 billion.
When does CAPE Phase 3 launch?
Targeted for late July 2026, but it will only process refunds for importers who have already filed suit at the Court of International Trade.
Could my reconciliation entries still be excluded from Phase 2?
Yes — if a reconciliation entry liquidated more than 80 days before Phase 2 opened (roughly before May 2025 on the standard cycle), it may fall outside Phase 2's coverage despite being a reconciliation entry.
What happens if I miss the two-year deadline to file suit?
The deadline runs from each entry's liquidation date, independent of when Phase 3 launches. Missing it means those entries are not delayed — they are permanently forfeited.