CAPE – Sharretts, Paley, Carter & Blauvelt, P.C.

CAPE Phase 3 to Launch October 6

Geraldine Tourny — Wed, 16 Sep 2026 19:13:46 +0000

Customs just announced that the third phase of CAPE, which was delayed from its original deployment date of August 20, 2026, will launch on October 6.

As a reminder, this phase, which will cover entries previously excluded from CAPE due to their liquidation date, is reserved to importers who are plaintiffs at the Court of International Trade and received an order for reliquidation.

As a reminder, no other process has currently been confirmed to obtain refunds of IEEPA duties for finally liquidated entries. Accordingly, if you still have not filed at the Court of International Trade, please consider doing so now.

For further information, please contact us.

CBP Provides Additional Details on Upcoming CAPE Phases

Geraldine Tourny — Wed, 10 Jun 2026 16:03:42 +0000

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.

CIT Raises Possibility of Broader IEEPA Duty Refunds on Entries Ineligible for CAPE Phase 1

Geraldine Tourny — Thu, 28 May 2026 18:23:29 +0000

This week, during a closed-door hearing at the Court of International Trade (CIT), Judge Eaton questioned why no progress has been made on refunding IEEPA tariffs paid in connection with entries beyond the “deemed liquidated” status stage. The Court requested that Customs submit a brief explaining why it should not be required to refund all IEEPA duties collected on all entries, regardless of liquidation status or date of liquidation.

The Court, unusually, has also instructed Rodney S. Scott, Commissioner of Customs, to appear in person on June 9, 2026, to discuss the agency’s plans to comply with the Court’s order to reliquidate all applicable entries without IEEPA duties.

Customs has also been instructed to submit an updated CAPE progress report by June 10, 2026.

Collectively, these developments suggest that the CIT is considering the possibility of ordering the broad refund of all IEEPA duties, including those associated with entries presently excluded from CAPE phase 1.

However, it is also possible the government will respond to these instructions by filing an appeal to the CIT’s original refund order. Any appeal would need to be filed by June 6, 2026.

With so many questions remaining, it is imperative that you continue to take the necessary steps to protect your company’s IEEPA refunds.

Please contact us to discuss the best course of action for your company at this time.