During yesterday’s hearing before the U.S. Court of International Trade, representatives from U.S. Customs and Border Protection provided additional details regarding the upcoming phases of the CAPE refund process.
Specifically, CBP indicated that Phase 2, which will cover reconciliation entries, is expected to launch on June 29, 2026. CBP further stated that Phase 3, which is intended to cover all finally liquidated entries subject to IEEPA tariffs, is expected to launch at the end of July 2026.
At the same time, CBP reiterated its opposition to a universal refund mechanism, arguing that Phase 3 should be limited to importers that have filed suit at the CIT. We therefore expect continued litigation regarding whether refunds will ultimately be available to all affected importers or only to those participating in the litigation.
Given this uncertainty, companies with outstanding IEEPA duty refunds that have not yet instructed us to file a pleading before the CIT should contact us immediately to do so.
For further information, please contact Gail Cumins at gcumins@spcblaw.com, Alli Baron at abaron@spcblaw.com or call us at 212-425-0055.
