Missed the 80-day CAPE window: what is still open
As of
An entry more than 80 days past liquidation is rejected by CAPE. If it is still within 180 days of liquidation, a protest under 19 U.S.C. 1514 is open. Past 180 days, liquidation is final, and CBP lists those entries as a future CAPE phase with no date.
Where each entry stands
- Not liquidated, or liquidated within 80 days: CAPE, now.
- Liquidated 81 to 180 days ago: out of CAPE, inside the protest window.
- Liquidated more than 180 days ago with no protest: finally liquidated. Waiting on CBP.
The protest route
A protest is filed with CBP, in ACE, by the importer of record or its broker, within 180 days of liquidation. It names the entries and the decision being protested; for these entries, the assessment of IEEPA duties that the Supreme Court held IEEPA did not authorize.
An entry on an open or suspended protest cannot also go on a CAPE Declaration, so do not protest entries that are still CAPE-eligible.
Finally liquidated entries
As of CBP’s IEEPA page updated 2026-09-02, entries whose liquidation is final are listed among future CAPE phases, still under evaluation, with no deployment date. Some importers have gone to the Court of International Trade instead; that is a legal decision for a trade attorney, and the fees often exceed small claims.
Keep the records for these entries now. If CBP opens a phase for them, the list is ready.
Be wary of paid shortcuts
CBP has warned about solicitations promising faster refunds for a fee or asking you to assign refund rights. CAPE itself is free to file for the importer of record.
Sources
FluxFina prepares documents for the importer of record or their licensed customs broker. It is not legal or customs advice, and FluxFina never files with CBP. Only the importer of record or its broker can file a CAPE Declaration or a protest.