CBP and CIT Issue Updates on IEEPA Refund Process
U.S. Customs & Border Protection (CBP) and the Court of International Trade (CIT) provided updates this week regarding the status of the refund process for IEEPA tariffs.
CIT Updates
Judge Richard Eaton expanded the scope of his original refund order to now include finally liquidated entries. CBP has now been ordered to liquidate or reliquidate all entries without the IEEPA tariffs, including any unliquidated entries and all liquidated or finally liquidated entries. This means entries that are past the 180-day protest window should be eligible for IEEPA refunds, a change in scope that benefits many importers.
CBP Updates
CBP announced all the components of CAPE are between 60 and 85% complete. It expects Phase I of CAPE to cover about 63% of all affected entries, including all unliquidated entries and any still within the 90-day window for CBP to initiate reliquidation. Most notably, the following types of entries will NOT be covered under Phase I:
- entries that have been flagged for reconciliation, as well as Entry Type 09 – Reconciliation Summary
- entries designated on a drawback claim
- entries covered by an open protest
- entries not filed in ACE, and entries without a liquidation status in ACE
- entries subject to AD/CVD, where the Commerce Department has issued liquidation instructions, that are pending liquidation
This means any protest will delay your ability to receive a refund. Future phases of CAPE are expected to come with enhanced tools, including the ability to process the previously listed types of entries and entries that are past final liquidation.
If you have specific questions about your refund status, please reach out directly to your Scarbrough representative. We will continue to provide status updates as necessary.
