Preparation for IEEPA Refunds
Importers remain in the dark as it relates to the most appropriate steps to follow in order to guarantee refunds of duty paid for IEEPA tariffs. While US CBP works on the new “CAPE” system development for a new automated tariff refund system, we want to share the common statements echoed by legal teams specializing in trade and transportation law.
Firstly, the following has been shared about CAPE:
Importers and brokers will submit claims through a new ACE web portal by uploading CSV files of entry summaries (no ABI required).The system will automatically validate submissions, remove IEEPA tariff codes, recalculate duties, and process liquidation or reliquidation to generate refunds.
Refunds will be issued electronically and deposited directly into the designated bank account.
The system is 40–80% developed and will be rolled out in phases, starting with simple entry types and later expanding to more complex cases.
CBP’s first phase will cover the majority of formal and informal entries on which IEEPA duties were paid. Certain entries are excluded for now (e.g., unliquidated AD/CVD entries, suspended/extended/under-review status, warehouse withdrawals, drawback claims). CBP has promised detailed user guidance for each phase as it launches.
Keep your ACE portal credentials up to date and make sure you are setup for ACH refunds per our prior recommendations.
Importers must register for ACH Refunds in the ACE Portal: https://www.cbp.gov/trade/automated/how-to-use-ace/portal-applying
“Amid the uncertainty of this fluid situation, legal partners continue to advise that importers should first continue to monitor the dates of liquidation of their affected entries and to file timely protests with CBP to ensure this potential path of recovery remains available”
Our partners continue to believe there is no immediate need for importers to file their own lawsuits with CIT, the court may force CBP to process refunds on their own. If it does become legally necesssary to initiate litigation, importers will have up to two years from the date of entry to do so.
