Who Can File a CAPE Declaration and Receive the Refund? CBP Warns Importers About Unauthorized Third-Party Claims

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U.S. Customs and Border Protection (CBP) has urged importers to exercise caution regarding individuals and companies claiming they can file refund claims on their behalf or “buy” refunds. According to CBP, the agency is concerned about potential fraud and unauthorized activity connected to refund-related filings associated with Emergency Economic Powers Act (IEEPA) tariff refund claims.

CBP has stated that the Consolidated Administration and Processing of Entries (CAPE) refund process was intentionally designed to be straightforward, with the expectation that importers should generally be able to complete the filing without outside assistance. The agency has also encouraged importers to work directly with CBP when guidance is needed regarding potential refunds of duties paid under the IEEPA tariffs.

Who Can File a CAPE Declaration?

According to CBP, only certain authorized parties may submit a CAPE refund request. Either the Importer of Record (IOR) or the filer associated with the entry may submit the CAPE declaration. Filings submitted by unauthorized parties may be rejected.

As part of the submission process, CBP requires a digital attestation confirming that the filing party is authorized to submit the claim. This certification serves as an anti-fraud safeguard and provides CBP with enforcement recourse in cases of noncompliance.

CBP’s warnings also align with broader customs compliance requirements regarding who may conduct “customs business” on behalf of importers. Under CBP regulations, certain activities performed in furtherance of an entry may constitute customs business, which generally may only be performed by licensed U.S. customs brokers when undertaken on behalf of another party.

CBP recently reiterated this position in connection with Customs Form 5106 filings, warning that unauthorized third parties may not complete and submit certain customs-related filings for importers. The same concern appears to underlie CBP’s emphasis on ensuring that CAPE declarations are submitted only by properly authorized parties.

Who Can Receive the Refund?

CBP has clarified that refunds may only be issued to the IOR or other properly authorized parties designated under CBP procedures, including certain 4811 parties. Refund payments are not intended to be redirected to unrelated third parties or entities that are not properly authorized under CBP rules.

CBP Warning on “Selling” or Buying Refunds

CBP has stated that it is aware of online advertisements and solicitations from individuals or companies claiming they can “buy” an importer’s refund or otherwise obtain refunds on their behalf. CBP has cautioned importers to treat these offers with skepticism, warning that such arrangements may be misleading or fraudulent. At the same time, CBP has reiterated that the CAPE process was intended to be straightforward for importers, while stressing that filings must still be submitted by properly authorized parties.

Importers are also encouraged to monitor their Automated Commercial Environment (ACE) accounts and remain vigilant for unauthorized access or filing activity. Importers should therefore exercise caution before allowing outside parties to access ACE accounts, submit declarations, or represent themselves as authorized to obtain refunds on the importer’s behalf.

How We Can Help

While CBP has made the CAPE process more streamlined, importers may still face uncertainty around eligibility, authorization requirements, and compliance obligations, particularly where refund claims intersect with broader customs and import compliance issues. Have questions? Give our office a call today at (917) 546-6997 or schedule an intake meeting, we would be happy to speak with you.

Additional CAPE Resources

For a more in-depth look at the CAPE declaration filing process, including step-by-step guidance on preparing and submitting a claim, see our prior article and video:

Step-by-Step Guide to Claiming IEEPA Customs Duty Refunds with CAPE Lawyer

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