Recent Developments
Recent court rulings have created a pathway for importers to pursue refunds of IEEPA duties previously paid on qualifying entries.
While litigation and implementation timelines remain subject to change, U.S. Customs and Border Protection (CBP) has already introduced a formal process to support the administration of eligible IEEPA duty refunds.
A New Refund Process
To support the administration of valid IEEPA duty refunds, CBP has introduced a new automated refund functionality within the Automated Commercial Environment (ACE). The new framework, called the Consolidated Administration and Processing of Entries (CAPE), is designed to streamline the submission, review, and processing of IEEPA duty refund claims. Through CAPE, importers can submit multiple eligible entries under a single declaration and receive one consolidated refund rather than having refunds processed on an entry-by-entry basis.
CAPE is accessible through the ACE Portal and is available to importers, filers, and organizational brokers authorized to act on behalf of the importer. The platform includes functionality to upload refund declarations, validate entry information, monitor claim status, and track the progress of refund requests throughout the review process.
What Companies should do now
Importers should not wait for the final legal outcome before taking action.
We recommend the following steps:
- Identify all entries on which IEEPA duties were deposited.
- Review eligibility against current CAPE requirements.
- Gather supporting documentation, including entry summaries, duty payment records, liquidation notices, and internal reconciliations.
- Establish ACH refund capabilities to facilitate electronic payment of approved refunds.
- Monitor CBP CSMS messages and ACE guidance for updates on eligibility, processing timelines, and technical requirements.
Advance preparation can significantly reduce delays once refunds become available.
How ALS Can Help
ALS Customs US is ready to assist importers throughout the CAPE refund process for entries where ALS served as the customs broker.
Our team can support clients with:
- Identifying potentially eligible entries
- Reviewing liquidation status and refund opportunities
- Preparing CAPE Declaration files
- Submitting claims through the ACE Portal
- Monitoring claim status and validation results
- Managing communications with CBP throughout the process
Once a CAPE Declaration is submitted, CBP performs multiple levels of validation before a claim is accepted for processing. Claims that contain errors can often be corrected and resubmitted, making early review and preparation especially important.