CAPE Phase 2 – What to Expect
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TL;DR – CBP has confirmed Phase 2 will exist but has not provided a timeline, scope, or filing process. The only thing confirmed: it will cover more complex scenarios beyond Phase 1. If your entries are outside the 80-day CAPE window and your Form 19 protest deadline is approaching, don't wait for Phase 2 – file the protest now to preserve your rights.
What CBP Has Said
CBP has publicly acknowledged that additional phases of the CAPE refund program are planned. The official position as of April 2026: CBP is "not providing additional details" on Phase 2 at this time.
No timeline has been announced. No filing process has been described. No entry types have been officially confirmed as Phase 2 scope. Everything beyond Phase 1 is subject to CBP's unilateral decisions on timing and structure.
Who Phase 2 Is Expected to Cover
Based on what Phase 1 excludes, Phase 2 is widely expected to address entries that couldn't be processed in Phase 1. Trade attorneys and customs professionals have speculated this includes:
Entries liquidated more than 80 days ago that fall outside the Phase 1 window. These represent a meaningful share of IEEPA duties – CBP has said Phase 1 covers approximately 63% of eligible entries, leaving roughly 37% for other phases or processes.
AD/CVD entries where IEEPA codes were present but the refund is frozen pending instructions from the Department of Commerce. Phase 1 removes the IEEPA codes but doesn't issue the payment for these entries.
Potentially reconciliation entries and other excluded entry types, though CBP has given no indication of this.
Important: these are reasonable extrapolations from trade professionals, not official CBP statements. Treat any specific Phase 2 predictions – including these – as speculation until CBP publishes formal guidance.
What to Do While You Wait
Waiting passively for Phase 2 is risky if you have entries with approaching Form 19 protest deadlines.
The Form 19 protest window under 19 U.S.C. § 1514 is 180 days from liquidation. That deadline does not pause or extend because Phase 2 hasn't been announced. If your February 2025 entries are outside the 80-day CAPE window, their protest deadline is approximately June 2026 – regardless of when CBP announces Phase 2.
The recommended approach: file Form 19 protests before the deadline to preserve your rights. If Phase 2 emerges and covers your entries before CBP acts on your protest, you can evaluate which path is faster or more favorable at that time. A filed protest doesn't prevent you from using a future phase – it just keeps your options open.
See What Is Form 19 Protest and When Do You Need It for how to file and the specific deadlines by entry month.
Frequently Asked Questions
Should I wait for Phase 2 or file Form 19 now? File Form 19 now if your protest deadline is within the next few months. Phase 2 has no announced timeline – it could be months away. The Form 19 deadline is fixed by statute and won't move. Filing a protest preserves your rights; if Phase 2 covers your entries and is faster, you can reassess then.
Will Phase 2 have a different filing process than Phase 1? Unknown. CBP has not described Phase 2 mechanics. It may use the same ACE Portal CAPE module with different eligibility rules, or it may introduce a separate process. Monitor cbp.gov and CSMS notices for announcements.
When will CBP announce Phase 2? No timeline has been given. CBP has explicitly declined to provide details. Monitor the CBP IEEPA refunds page at cbp.gov and sign up for CSMS notifications – those are the authoritative sources for any Phase 2 announcement.
My entries are AD/CVD – will Phase 2 cover them? Phase 1 removed the IEEPA code lines from AD/CVD entries but froze the payment pending Department of Commerce instructions. Whether Phase 2 releases those payments depends on Commerce guidance, not just CBP action. No timeline has been announced for either.