New update:
Download IEEPA Duty Refunds Fact Sheet
TL;DR 👉 US CBP went live at 8 AM EST today, April 20th, with the CAPE (Consolidated Administration and Processing of Entries) system for applying for the IEEPA duty refunds.
U.S. Customs and Border Protection (CBP) will issue validated refunds for duties paid under the International Emergency Economic Powers Act (IEEPA). Declarations are submitted and processed using the new Consolidated Administration and Processing of Entries (CAPE) tool, which enables batch handling of IEEPA duty refunds.
US CBP has issued the IEEPA Duty Refunds Fact Sheet, which is attached and also provided below. All IOR’s that apply for duty refunds should already have their electronic payment, or ACH, set up, as this is the only way to receive refunds.
Requesting refunds of IEEPA duties requires only the following summarized actions:
- Importers of Record and authorized Customs brokers have an established ACE Secure Data Portal account (ACE Portal account)
- Recipients use the ACE Portal account to provide CBP with bank account information
- Importers of Record and authorized Customs brokers submit CAPE Declarations in the ACE Portal (See below for details)
Importers of Record (IORs) and Customs brokers will be able to file a CAPE Declaration, using a Comma-Separated Values (.CSV) file, through their web-based ACE Secure Data Portal (ACE Portal) account. Filers will not use the Automated Broker Interface (ABI) to file a CAPE Declaration.
The CAPE Declaration consists of the list of entries for which refunds of IEEPA duties are being requested. CBP will not require any other information in the .CSV file. Each individual CAPE Declaration has a limit of 9,999 entries. IORs and brokers can file multiple CAPE Declarations. The CAPE Declaration template file will be available through the “Upload” button in the CAPE tab.
Only the IOR for the listed entries or the authorized customs broker that filed the entries on behalf of the IOR may file the CAPE Declaration.
Once a CAPE Declaration is validated and accepted, ACE will update the appropriate entry summary lines by removing the IEEPA Harmonized Tariff Schedule Chapter 99 provision and the corresponding IEEPA duties, resulting in an updated version of the entry. Following CBP review, entries will be liquidated or reliquidated, and refunds will be consolidated by IOR, or by the party the IOR has designated to receive refunds on its behalf via CBP Form 4811 (“Form 4811 notify party”), and the liquidation date.
Importers and authorized brokers should anticipate that valid IEEPA refunds will generally be issued within 60-90 days after acceptance of the CAPE Declaration, unless a compliance concern requires further CBP review. However, certain scenarios, such as entries that are extended, suspended, or under review, and warehouse entries, will maintain their liquidation status with validated refunds issued at liquidation.
Please note that all CAPE-processed IEEPA duty refunds will be subject to all applicable laws and regulations concerning the liquidation/reliquidation of entries, including the netting of all over- and under-payments for the entire entry, as determined at liquidation or reliquidation, see 19 C.F.R. § 159.1, as well as the potential diversion of refunds as necessary and appropriate to offset the importer’s legally fixed and undisputed unpaid debts to the United States, if any, see 19 C.F.R. § 24.72.
As always, Logistics Plus is here to provide guidance and support.
