CBP confirmed that all filing and processing requirements from the first phase of CAPE remain in effect; notably, acceptance remains limited to unliquidated entries and entries within 80 days of liquidation.

Once an entry flagged for reconciliation is accepted on a CAPE declaration, the corresponding reconciliation entry may then be filed.

However, CBP cautioned that if the reconciliation filing deadline is approaching (e.g. where fewer than 30 days remain), priority should be given to filing the reconciliation entry to avoid missing the deadline.

CBP also noted that while entries flagged for reconciliation for which a reconciliation entry is already on file are not yet covered by this functionality, those entries are expected to be addressed in a future phase of CAPE development.

Please contact us with any additional questions.

Accordingly, companies that have not yet joined the litigation, but have potential refunds associated with entries that liquidated more than 90 days ago, should consider filing their own protective pleading with the CIT as soon as possible.

In this regard, given the Government’s position, it is increasingly likely that a company-specific court order will be required to recover refunds on finally liquidated entries.

Please contact us if you are interested in filing. We will continue to keep you apprised of further developments.