
"On April 20, importers could start filing for IEEPA tariff refunds, and many of them leapt at the chance. Small and large importers alike have used the new Consolidated Administration and Processing of Entries (CAPE) portal on the US Customs and Border Protection's centralized system for processing imports and exports."
"During this phase, companies can file for a refund only for entries that haven't yet been liquidated, or have only been liquidated within the past 80 calendar days. Companies can't file yet for entries that have certain complications, such as those that are in reconciliation, under protest, or under Post Summary Correction review."
"The Court of International Trade recommends that importers file protests for entries that might be addressed in later phases of CAPE, as more complex entries will likely be handled in those later phases."
Importers began filing for IEEPA tariff refunds on April 20 using the CAPE portal. The program is currently in Phase 1, allowing refunds only for certain entries. Eligible entries must not be liquidated or must have been liquidated within the past 80 days. More complex entries will be addressed in later phases. The Court of International Trade advises filing protests for entries that may be eligible in future phases, as details on Phase 2 remain unclear.
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