USA IEEPA Tariff Refunds Update‍

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Followingthe judgement of the U.S. Supreme Court earlier this year, striking downPresident Trump’s U.S. International Emergency Economic Powers Act (IEEPA)based tariffs; and the subsequent order of the U.S. Court of InternationalTrade (CIT) to refund them, U.S. Customs & Border Protection(CBP) is developing new functionality (CAPE – Consolidated Administration andProcessing of Entries, module) within its Automated Commercial Environment(ACE) system of record for imported goods, to facilitate the tariff refundclaims anticipated (to include interest), on an individual importer basis.

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Thenew ACE functionality is reportedly designed to consolidate IEEPA duty refundsrather than to process them on a per entry basis, and is to be deployed inphases. The first phase is scheduled for 20^th April 2026, and is tobe limited to certain unliquidated entries and certain entries within 80 daysof liquidation. Refunds of IEEPA duties are to be claimed by the importer ofrecord (IOR) or the licensed customs broker who originally filed the entry(s)making a CAPE declaration through their ACE Secure Data Portal account(to include bank account details) for CBP to process. Further details can beobtained HERE.‍

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If you wouldlike our support in the preparation of a U.S. IEEPA tariff refund claim wewould be very happy to assist you in this. Please do not hesitate to reach outto your usual BKR contact to discuss further.