CAPE Phase 3: Who Can File and How

TL;DR – Only plaintiffs can file in CAPE Phase 3. It opened on October 6, 2026 for importers who sued at the Court of International Trade and have a court order to reliquidate entries liquidated more than 80 days ago, including finally liquidated ones. Instructions come through the plaintiffs' attorneys, and filing runs in waves. If you did not sue, CAPE still rejects these entries; see Sue or Wait for the Class?. An open protest may block a Phase 3 filing. Talk to a customs attorney about your situation.

---

What Is CAPE Phase 3?

Phase 3 is the part of CAPE for entries liquidated more than 80 days ago, and only a court order opens it to you. CAPE is the CBP tool in the ACE Portal that refunds IEEPA duties. Phases 1 and 2 take only entries liquidated 80 days ago or less, counted back from the day you file (CSMS #68340863). Phase 3 adds older entries, including finally liquidated ones, but only for plaintiffs whose entries a court ordered reliquidated.

Phase 3 went live on October 6, 2026 (Troutman, Oct 2, 2026; Baker Tilly). It was delayed from August so CBP could add checks that reliquidation removes only IEEPA duties (Troutman, Oct 2, 2026). We found no CSMS bulletin for Phase 3; what is public comes from the court and from law firms.

---

Can I File in Phase 3?

Only plaintiffs in an IEEPA refund case at the Court of International Trade. Troutman: "Only importers of record that are plaintiffs in a pending IEEPA refund case at the CIT may participate" (Troutman, Oct 2, 2026).

The entries covered are those in a court reliquidation order. On July 17, 2026 the court ordered CBP, in In re Tariffs Collected in Reliance on IEEPA, No. 26-00219, to reliquidate without IEEPA duties "any and all of Plaintiffs' entries that have been liquidated for more than 80 days" on which they paid IEEPA deposits. Snell & Wilmer writes that the order "reaches both finally liquidated entries and entries that may become final while being processed by CAPE" (Snell & Wilmer, Jul 27, 2026). Troutman reports it applies to plaintiffs in about 3,700 IEEPA cases assigned to Judge Eaton (Troutman, Oct 2, 2026). If you sued later, ask your attorney which order covers your entries.

Phase 3 does not cover Section 122 duties. CAPE is CBP's process for IEEPA refunds (CSMS #68315804), and we found no CBP refund process for Section 122 duties (Troutman, Oct 12, 2026). See What Is Section 122.

---

I Sued. How and When Do I File?

Through your attorney, in waves.

Through your attorney. Snell & Wilmer reported that the court "will send out instructions to Plaintiffs' counsel to follow for the Phase 3 CAPE declarations" (Snell & Wilmer, Jul 27, 2026), and Baker Tilly reports that CBP notified plaintiffs' counsel when Phase 3 opened (Baker Tilly). Follow those instructions, not a general guide.

First wave: IOR numbers given by July 30. Plaintiffs that gave CBP their IOR numbers by July 30, 2026 could file on October 6 (Troutman, Oct 2, 2026; Baker Tilly).

Later plaintiffs: rolling waves. Troutman reports that plaintiffs who missed July 30 are not disqualified and "will be able to file on a rolling biweekly basis thereafter, with further instructions to follow" (Troutman, Oct 2, 2026). That is one firm's report; CBP has not published a schedule.

For new suits. DWT reports that, in its experience, the judge has issued an individual refund order within four business days of a new filing, and CBP has given CAPE access within one business day of receiving the importer's information (DWT, Oct 14, 2026). One firm's experience, not a promise.

The first days. Baker Tilly reports that within hours of launch, 477 Declarations covering 425,517 entries passed validation (Baker Tilly). The court's class opinion counts about 1.1 million entries and about $500 million claimed in Phase 3 by October 7 (Slip Op. 26-123).

---

Why Do I Get "FINAL LIQUIDATION STATUS"?

If you did not sue, CAPE does not take entries liquidated more than 80 days ago. Importers report the error ENTRY SUMMARY IS IN FINAL LIQUIDATION STATUS. It does not by itself mean the money is gone. You are likely in the class certified on October 8, 2026, which has no refund order yet, or you can file your own suit within two years. When that clock starts is not settled, so plan around the earliest possible date, about February 4, 2027 (Slip Op. 26-123; DWT, Oct 14, 2026). Do not rely on the class to protect that date. See Sue or Wait for the Class?.

Plaintiffs can see this error too. One importer reported on Reddit on October 6 that finally liquidated entries were "still being rejected, despite a court order from CIT and CBP guidance to our legal counsel" (r/CustomsBroker). If you sued and get it, ask your attorney to check that your IOR number reached CBP and which wave you are in. See CAPE Error Codes Explained.

---

Phase 3 Failed With PROTEST ON ENTRY. What Now?

Ask your attorney before you file or withdraw anything. CBP's Phase 1 rules do not accept an entry with an open or suspended protest (CSMS #68340863). Importers report the error as PROTEST ON ENTRY. One importer reported on Reddit (r/CustomsBroker, October 2026) getting PROTEST ON ENTRY when filing in Phase 3 on an entry with a suspended protest. That is a single report. CBP has not published how to withdraw a protest for a Phase 3 filing.

If any of your entries has a protest, ask your attorney before you file. Do not withdraw a protest that covers anything besides IEEPA (classification, valuation, other duties) without a customs attorney: withdrawing "could affect rights unrelated to the IEEPA refund" (Ward and Smith, Sep 18, 2026). See Form 19 Protest and IEEPA Refunds. Talk to a customs attorney about your situation.

---

Do ACH, Form 4811 and Offsets Work the Same?

We found nothing saying Phase 3 changes how CAPE pays.

• ACH. Refunds go by ACH. Troutman tells Phase 3 filers to "Confirm that current, accurate Automated Clearing House refund details are on file in ACE" (Troutman, Oct 2, 2026). See ACH Refund Enrollment.
• Form 4811. CAPE pays the IOR, or the party the IOR named on Form 4811 (CSMS #68340863). The refund goes to the notify party only if it is on file in your ACE profile and its IOR number is in box 28 of the entry summary (CSMS #67648307). If the notify party is not in ACH, "the refund will default to the importer's ACH account" (FR 2025-24171). Check who is on file before your entries reliquidate. See Am I the Importer of Record?.
• Offsets. CBP takes debts you owe it out of the refund before paying (CSMS #68340863). Troutman reports that CBP "has been offsetting IEEPA refunds against other disputed debts importers owe" (Troutman, Oct 2, 2026). See CAPE Offset Risk.

---

Where's My Phase 3 Refund?

Use the same ACE reports as for the earlier phases (CSMS #68536553):

• ES-022 (CAPE Entry Summary Report) links your Declaration, entries and refund numbers, with principal and interest shown apart.
• REV-603 (Trade Refund Report) shows the Refund Secondary Status: Sent to Treasury, Treasury Issued, Funds Diverted, Check/ACH Returned.
• REV-613 lists rejected ACH refunds.

We found no source that describes Phase 3 tracking separately. See REV Reports Guide. Before filing, save your ES-003 export so you have a record of the IEEPA lines on each entry.

Quick Reference: Phase 3 at a Glance

Question	Answer	Source
Who can file	Plaintiffs at the Court of International Trade with a reliquidation order	Troutman, Oct 2, 2026
When it opened	October 6, 2026	Baker Tilly
First wave	Plaintiffs that gave CBP their IOR numbers by July 30, 2026	Troutman, Oct 2, 2026
Later plaintiffs	A rolling biweekly basis, per Troutman; CBP has not published a schedule	Troutman, Oct 2, 2026
You did not sue	CAPE rejects entries liquidated more than 80 days ago; you are likely in the class, which has no refund order yet	Slip Op. 26-123
Open or suspended protest	Blocked in Phase 1; one importer reported PROTEST ON ENTRY in Phase 3	CSMS #68340863
Payment	ACH, to the IOR, or to the Form 4811 party if it is on file and in box 28; after offsets	CSMS #68340863; CSMS #67648307
Tracking	ES-022, REV-603, REV-613	CSMS #68536553

Frequently Asked Questions

Can I file in Phase 3 if I did not sue? No. Phase 3 is only for plaintiffs at the Court of International Trade whose entries a court ordered reliquidated (Troutman, Oct 2, 2026). If you did not sue, you are likely in the certified class, which has no refund order yet. See Sue or Wait for the Class?.

Does Phase 3 include finally liquidated entries? Yes, for plaintiffs. The July 17, 2026 order covers plaintiffs' entries liquidated more than 80 days ago and, per Snell & Wilmer, "reaches both finally liquidated entries and entries that may become final while being processed by CAPE" (Snell & Wilmer, Jul 27, 2026).

I sued after July 30. When can I file? Troutman reports that later plaintiffs file "on a rolling biweekly basis", with further instructions to follow (Troutman, Oct 2, 2026). CBP has not published a schedule. Ask your attorney which wave you are in.

I sued. Why are my finally liquidated entries still rejected? One importer reported this on October 6: entries "still being rejected, despite a court order from CIT and CBP guidance to our legal counsel" (r/CustomsBroker). Ask your attorney to check that your IOR number reached CBP and which wave you are in. See CAPE Error Codes Explained.

Will an open protest block my Phase 3 filing? It may. CBP blocks entries with open or suspended protests in Phase 1 (CSMS #68340863), and one importer reported the same block in Phase 3. Ask your attorney before you withdraw anything. Talk to a customs attorney about your situation.

Do I need ACH for Phase 3? Yes. Troutman tells Phase 3 filers to confirm their ACH refund details are on file in ACE (Troutman, Oct 2, 2026). If a Form 4811 notify party is on file and listed in box 28, the refund goes to that party (CSMS #67648307).

Where do I see my Phase 3 refund? In the same reports as the other phases: ES-022 for amounts, REV-603 for payment status, REV-613 for rejected ACH (CSMS #68536553).