CBP provided additional guidance on requesting refunds of IEEPA duties through the Consolidated Administration and Processing of Entries (CAPE) tool in ACE.
Key Updates from CBP
CBP reiterated prior guidance and shared the following updates:
- Only the importer or broker that has filed the entry can submit a CAPE declaration.
- A Post Summary Correction (PSC) cannot be submitted for an entry that has been processed through CAPE; however, CAPE declarations may be submitted for entries that were previously subject to a PSC.
- Submissions must be in .csv format and cannot exceed 10,000 entries.
- The header “Entry Number” in cell A1 must not be removed from the .csv file.
- If a declaration is not validated, the reason will appear in the “File Uploads” tab. When Status shows “Failed initial validation” or “Rejected by batch validation”, users must select the File Upload Job # and download the .csv file to view the errors. Corrected files may be resubmitted.
- CBP is aware of a widespread “unable to calculate duty” error and is working to resolve it .
- Where a declaration is partially accepted, CBP recommends removing successfully processed entries before resubmitting.
- CBP did not provide guidance regarding Phase 2 of CAPE.
- Interest on refunds will be calculated from the date of liquidation.
Our Recommendation
If you have not done so already, please prepare for this process by doing the following:
- Creating an ACE portal account and ensuring ACH banking information is set up for refunds.
- Compiling IEEPA entry information and categorizing entries as (i) unliquidated, (ii) recently liquidated (less than 80 days ago) and (iii) liquidated (beyond eligibility window).
- Filing protests for IEEPA entries that liquidated more than eighty (80) days ago.
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For questions or assistance with preparing for CAPE, or filing protests, please contact us.
For further information, please contact Gail Cumins at gcumins@spcblaw.com, Alli Baron at abaron@spcblaw.com or call us at 212-425-0055.
