How to Monitor CAPE Refunds in ACE Reports

Quick Answer

After you file a CAPE Declaration, the work shifts from entry identification to refund monitoring. CBP's May 4, 2026 guidance identifies four ACE reports for that job:

ES-022: links CAPE declarations, entries, and refund numbers
REV-603: tracks Treasury refund status
REV-613: identifies ACH-rejected refunds
REV-615: shows CAPE-specific refund details

CBP also said IEEPA refund ACH transactions could begin as early as May 12, 2026, but the official IEEPA refunds page now says valid refunds generally issue within 60-90 days after CAPE Declaration acceptance unless further review is needed. A separate May 12 CSMS update added liquidation reason code 36 (CAPE) to ACE Entry Summary Query output, giving filers another way to confirm CAPE-driven liquidation/reliquidation activity. These reports and query signals are for IEEPA CAPE claims, not Section 122 9903.03.* entries.

Informational only - not legal advice.

What changed on May 4

CBP's first CAPE guidance told importers how to file. The May 4 update tells importers how to monitor what happens after filing.

That matters because the refund process now has two separate data tasks:

Phase	Main question	Primary data source
Before filing	Which entries are eligible for CAPE?	Entry Summary, Account Revenue, 7501s, broker data
After filing	Where is my declaration or refund?	CAPE tab and ACE Reports `ES-022`, `REV-603`, `REV-613`, `REV-615`

Do not wait until money is missing to run the refund reports. If ACH enrollment, Form 4811 routing, debt diversion, or Treasury status is wrong, you want to know before the refund cycle ages.

CBP's May 26 declaration in Euro-Notions Florida v. United States underscores the point. As of 3:00 p.m. Eastern on May 22, CBP reported 8,515,477 accepted entries had been liquidated or reliquidated without IEEPA duties, about $20.6 billion in duties and interest had been completed, certified, or sent to Treasury for disbursement, and 4,185 consolidated refunds had not been transmitted to Treasury because ACH account information was missing. CBP also corrected an earlier May 12 anticipated-refund figure that had been overstated by about $10 billion.

The four reports

Report	Use it to answer	What to save
`ES-022` CAPE Entry Summary Report	Which CAPE declaration, entry, and refund numbers belong together?	Declaration number, entry number, refund number, principal amount, interest amount
`REV-603` Trade Refund Report	Has Treasury received, issued, diverted, or returned the refund?	Refund secondary status, Treasury status date, diverted or returned flags
`REV-613` ACH Rejected Refunds Report	Was the refund rejected because ACH enrollment is incomplete?	Entry/refund identifiers, rejection reason, account needing correction
`REV-615` CAPE Details Refunds Report	What entry-level refund detail has been sent to Treasury?	Entry summary number, declaration number, refund detail rows

Recommended monitoring cadence

For a normal CAPE filing, use this schedule:

Timing	Action
Same day as filing	Save the CAPE declaration confirmation and the accepted/rejected entry list.
Next business day	Run `ES-022` to confirm accepted entries are linked to the declaration.
Weekly until liquidation/reliquidation	Run `ES-022` and `REV-615` to monitor entry-level progress.
Weekly once refunds are sent	Run `REV-603` to track Treasury status.
Immediately if payment is missing	Run `REV-613` and check `REV-603` for `Check/ACH Returned`.

CBP also recommends scheduling recurring reports when possible. For high-volume importers, scheduled reports are usually better than manual one-off exports.

If the declaration was accepted recently, remember that "not paid yet" may still be normal. CBP's general timing expectation is 60-90 days after acceptance, and certain extended, suspended, under-review, or warehouse entries may wait for liquidation.

What the refund statuses mean

CBP identifies these REV-603 refund secondary statuses:

Status	Plain-English meaning	Next action
Sent to Treasury	CBP approved the refund claim and Treasury received it.	Monitor for issued, diverted, or returned status.
Treasury Issued	Treasury issued the refund.	Reconcile the ACH deposit to the refund number and entry list.
Funds Diverted	Funds were applied to an existing bill before the refund was issued.	Pull the bill/statement detail and reconcile the offset.
Check/ACH Returned	The refund was rejected, commonly because ACH refund enrollment is incomplete.	Fix ACH enrollment or routing, then monitor replacement refund instructions.

For a full delayed-payment workflow, see CAPE Refund Not Received? How to Check IEEPA Refund Status.

New Entry Summary Query signal: liquidation reason code 36

CBP's May 12, 2026 ACE CATAIR update added a new Entry Summary Query liquidation reason code: 36 = CAPE. If your broker or ACE user can run Entry Summary Query output, this code is useful because it indicates the liquidation/reliquidation event is tied to CAPE processing.

Do not treat code 36 as proof that money has reached the bank. It answers a narrower question: whether ACE is returning CAPE as the liquidation reason. You still need ES-022, REV-603, REV-613, and REV-615 to reconcile declaration links, refund numbers, Treasury status, ACH returns, principal, interest, and payee routing.

Fields to preserve

For each CAPE refund batch, keep:

CAPE declaration number
Entry summary number
Refund number
IOR name and importer number
Filer code
Principal refund amount
Interest amount
Liquidation reason code 36 / CAPE, if available in Entry Summary Query output
Treasury status and status date
ACH rejection or diversion reason, if any
Form 4811 notify party name and number, if a designee is involved

This gives your finance, broker, and counsel teams the same reconciliation trail.

Keep Section 122 separate

Do not add Section 122 9903.03.* entries to your CAPE monitoring workflow. CAPE is for IEEPA refunds. The May 7 Section 122 ruling is a separate legal lane and does not create a general CAPE process for Section 122 duties.

Common problems to catch early

ACH enrollment is missing or incomplete

Run REV-613 and check REV-603 for Check/ACH Returned. Then verify ACH refund enrollment in ACE and any Form 4811 designee routing.

Refunds were diverted

REV-603 can show Funds Diverted, which means funds were applied to an existing bill after liquidation and before refund issuance. Reconcile the offset before treating the refund as missing.

Accepted entries do not appear in refund reports

Confirm the entry was accepted in the CAPE declaration, then use ES-022 to link declaration, entry, and refund identifiers. If the entry was rejected at validation, fix the cause and consider resubmission if eligible.

Entry Summary Query shows CAPE but no deposit arrived

Treat liquidation reason code 36 as a processing signal, not a payment signal. If code 36 appears but money is missing, move to REV-603 for Treasury status, REV-613 for ACH rejection, Form 4811 payee fields for routing, and debt-offset review.

A broker or designee expects the payment

Add CF 4811 Notify Party Name and CF 4811 Notify Party Number to Entry Summary reports when refund routing matters. That helps distinguish refund entitlement from refund receipt.

Frequently Asked Questions

Which ACE reports should I use to monitor CAPE refunds?

CBP identifies four useful reports: ES-022 for CAPE declaration, entry, and refund numbers; REV-603 for Treasury refund status; REV-613 for ACH-rejected refunds; and REV-615 for CAPE-specific refund details.

When should I expect an IEEPA CAPE refund after acceptance?

CBP says valid IEEPA refunds generally issue within 60-90 days after CAPE Declaration acceptance unless a compliance concern requires further review. May 12, 2026 was the earliest date CBP said IEEPA refund ACH transactions could begin, not a payment promise for every accepted declaration.

Which report shows ACH-rejected refunds?

Use REV-613, the ACH Rejected Refunds Report, and also watch REV-603 for Check/ACH Returned status.

Do these CAPE refund reports apply to Section 122 refunds?

No. CAPE is an IEEPA refund workflow. Section 122 entries use the separate 9903.03.* Chapter 99 family and need a separate post-ruling monitoring lane.