CAPE and IEEPA Refunds: What We Know Ahead of April 20
CBP targets April 20, 2026 for CAPE system launch to process IEEPA tariff refunds. Learn about Phase 1 eligibility, the refund process, and AD/CVD entry exclusions.
CBP Hosts IEEPA Duty Refunds Webinar on April 17
CBP will host an April 17 webinar on IEEPA duty refunds under the Automated Commercial Environment (ACE) Consolidated Administration and Processing of Entries (CAPE) framework. The session explains submission of CAPE Declarations, processing steps, and refund issuance. Customs brokers and stakeholders can register for free, with limited seats available on a first-come, first-served basis and CE credits offered.
Electronic Refunds Interim Final Rule Effective Feb. 6 (Reminder: ACH Enrollment Required)
Effective February 6, 2026, CBP issues all refunds electronically via ACH through the ACE Portal. CBP has issued a reminder that Trade Account Owners must enter bank details for each 5106 EIN. Importers and brokers should review new FAQs, attend support calls, and update ACE accounts to ensure proper refund processing.
CBP Base Metals Center – Guidance on Section 232 Content Reporting (Updated)
CBP’s Base Metals Center of Excellence and Expertise issued updated informal guidance on Section 232 duties. It clarifies valuation methods, mixed-origin metal treatment, and documentation requirements for steel, aluminum, copper, and iron, including derivative products and containers subject to Section 232 assessments.
CIT Orders CBP to Process IEEPA Refunds; Order Expanded But Pause Continued
On March 20, 2026, the U.S. Court of International Trade expanded its IEEPA refund order to include tariffs on Brazil and India but continued the pause on immediate enforcement. CBP is developing the ACE CAPE system to handle electronic submission, validation, and processing of IEEPA tariff refund claims for importers nationwide.
U.S. Launches Section 301 Investigations into Global Manufacturing Overcapacity
The U.S. Trade Representative has initiated Section 301 investigations into structural excess manufacturing capacity in 16 economies, including China, the European Union, and Mexico. The review will assess whether foreign acts or policies unfairly burden or restrict U.S. commerce. Public comments open March 17, 2026.
CBP Preparing for IEEPA Refunds
On March 6, 2026, CBP advised the U.S. Court of International Trade that it is developing Automated Commercial Environment (ACE) functionality to process IEEPA duty refunds for more than 53 million entries following the ruling by the Supreme Court of the United States that IEEPA does not authorize tariffs.
U.S. Imposes 10% Temporary Import Surcharge Under Section 122 (Updated)
Following the Supreme Court decision on Feb. 20, 2026, the administration implemented a temporary 10% import surcharge under Section 122, effective Feb. 24. The measure targets persistent U.S. balance-of-payments deficits and dollar pressures. CBP issued guidance detailing affected imports, exemptions, and reporting requirements.
Supreme Court Strikes Down IEEPA Tariffs (Updated)
The Supreme Court ruled that IEEPA does not authorize the President to impose tariffs, ending reciprocal, fentanyl, and Brazil-related measures effective February 23, 2026. CBP guidance issued on February 22, 2026 confirms termination of IEEPA duty collection and deactivation of related HTSUS numbers in ACE beginning February 24, 2026.
U.S. 10% Section 122 Tariff In Effect Feb. 24; IEEPA Tariffs IEEPA Tariffs Cease; De Minimis Suspension Continues (Updated)
On February 20, President Trump imposed a 10% ad valorem duty under Section 122 of the Trade Act of 1974, effective February 24 for 150 days. Related executive orders direct agencies to wind down IEEPA tariffs and maintain the suspension of de minimis treatment. CBP's latest guidance confirms de minimis suspension and updated filing requirements.
