- with readers working within the Transport industries
- within International Law, Insurance and Insolvency/Bankruptcy/Re-Structuring topic(s)
Following Dickinson Wright Trade Team’s latest update on CBP’s development of the Consolidated Administration and Processing of Entries (“CAPE”) system for IEEPA duty refunds , several notable developments have occurred.
First, Atmus Filtration, Inc. v. United States has been voluntarily dismissed by the plaintiff. Euro-Notions Florida, Inc. v. United States now serves as the lead case moving forward with respect to IEEPA tariff refunds. On April 7, 2026, the U.S. Court of International Trade (“CIT”) in Euro-Notions followed the Atmus case in declaring the CIT’s ability to issue a nation-wide order, affirming the US Supreme Court decision that IEEPA tariffs are unconstitutional, and ordering CBP to issue IEEPA duty refunds to unliquidated entries, entries where liquidation is not yet final, and entries where liquidation is final.
In addition, CBP issued further guidance on April 10 and April 13, 2026, regarding the deployment and operation of CAPE. Most importantly, CBP confirmed that CAPE Phase 1 will go live on April 20, 2026, at 8:00 AM EDT, at which time importers may begin submitting CAPE Declarations. A summary of CBP’s guidance follows below, including key details on eligibility, filing procedures, and processing timelines for CAPE Phase 1.
|
CSMS # 68315804 - Introduction - Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026 Deployment CSMS #68315804 issued on April 10, 2026 provides with the most clarity on the actual CAPE Declaration, when it will begin, and filing process. Below is a brief overview of what was provided:
|
|
CSMS # 68340863 - UPDATE - Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026, Deployment CSMS #68340863 issued on April 13, 2026 provides further clarifications and details on CAPE and its deployment.
|
CBP’s recent guidance provides the clearest framework to date for implementation of the CAPE system and confirms that importers may begin submitting refund requests as early as April 20, 2026 for qualifying entries. At the same time, CAPE Phase 1 remains limited in scope, with additional development expected to address entries for which liquidation is final. Importers should continue to monitor developments closely, particularly with respect to future phases of CAPE. In the interim, importers may wish to prioritize identifying eligible entries, confirming ACE data accuracy, monitoring liquidation dates and other deadlines for entries, and preparing CAPE-ready submission files to facilitate timely refund claims.
Separately, CBP submitted a new declaration on April 14, 2026 in Euro-Notions, confirming that primary development of all CAPE Phase 1 components has been completed. CBP also reiterated that refunds will be issued electronically. Finally, CBP confirmed that pre-liquidation refunds for suspended entries subject to AD/CVD will be processed manually. On April 15, 2026, the Court issued an order in the Euro-Notions case finding that CBP remains on track to launch CAPE Phase 1 on April 20, 2026, and highlighted that refunds issued through CAPE may be subject to offset against other outstanding duties. Importantly, the Court found that CAPE Phase 1 and IEEPA refunds are eligible for all importers and are not limited to only those who filed complaints in the CIT.
We will continue to monitor updates from CBP and provide further guidance as it becomes available.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
[View Source]
