On April 20, the Trump Administration has officially begun the automated process of returning more than $166 billion in IEEPA tariffs struck down by the U.S. Supreme Court in February.
In order to streamline the submission and processing of IEEPA tariff refund requests as authorized by court order, the U.S. Customs and Border Protection (CBP) has launched Phase 1 of the new Consolidated Administration and Processing of Entries (CAPE) tool within the Automated Commercial Environment Secure Data Portal (ACE Portal). This new automated process replaces a manual or entry-by-entry process, validates claims and issues refunds plus interest. Phase 1 covers unliquidated entries and entries up to 80 days after their liquidation date.
Importers and authorized customs brokers who have (1) established an ACE Portal account, (2) provided bank account information, and (2) properly submitted a CAPE Declaration may now begin using the CAPE tool that is designed to consolidate refunds of IEEPA duties and interest. The system will recalculate duties as if the IEEPA duties were never owed.
CBP has stated that importers and authorized brokers should anticipate valid IEEPA refunds to be issued within 60-90 days following acceptance of the CAPE Declaration. However, the CAPE functionality within the CBP ACE Portal is a new system that may be subject to technical issues potentially causing further delays. Some users have already reported technical challenges, including portal error messages, as CBP continues to address operational hurdles. Stakeholders are advised to monitor CBP communications and report any issues as technical enhancements are made.
For further information:
- Review the CAPE Information Notice for details on system functionality.
- Refer to the ACE Portal: CAPE Declarations Quick Reference Guide
- Visit CBP.gov’s IEPPA Refunds page for ongoing updates and guidance.
CBP will continue to update all information regarding IEEPA Refunds and CAPE on the IEEPA Duty Refunds page at CBP.gov. CBIZ is closely monitoring developments so businesses can understand the implications, prepare documentation, and act quickly as the process moves forward. Please visit CBIZ Tariff Solution for more information.
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