Category Archive

CIT Takes Action on Finally Liquidated Entries The Court of International Trade (CIT) will be entering an order directing CBP to reliquidate certain finally liquidated entries for approximately 3,700 cases that have been assigned to the court. This move is in anticipation of the upcoming CAPE Phase 3. Finally liquidated entries are entries that have been liquidated for more than …

Consider Your Course: Section 122 Scheduled to Expire July 24, 2026 With the temporary 10% duties implemented under Section 122 of the Trade Act of 1974 scheduled to expire on July 24 and no news of a continuance or replacement for these duties, importers should consider what course of action they might like to take on shipments arriving next week. …

Important Guidance From CPSC Distributed July 7 On July 7 CPSC released important guidance regarding the correct usage of several aspects of the eFiling Product Registry. To ensure our clients have everything they need to be successful now that CPSC eFiling has begun in earnest, we are distributing that information to you. To view the complete brief from CPSC, click …

Entry-Level CAPE Validations Updated by CBP In a message to the trade sent on June 25, CBP has advised that certain validations performed on entries included on CAPE declarations have been updated. Entries that have previously resulted in either a GOODS VALUE MUST BE REPORTED ON THE CH 1-97 or HTS RELATIONSHIP/SEQUENCE MISMATCH error can be resubmitted on new CAPE …

CAPE Processing of Flagged Entries for Reconciliation Starting June 29, 2026, CBP will accept entries flagged for reconciliation (entry types 01, 02, 06) for IEEPA tariff refunds when filed with a CAPE declaration.  As in CAPE Phase 1, only unliquidated entries and those within 80 days of liquidation will be eligible. Entries Flagged for Reconciliation Without a Reconciliation Entry on …

New Executive Order to Strengthen CBP Enforcement President Trump has signed a new Executive Order in a bid to strengthen CBP enforcement capabilities. The order, which speaks of long overdue customs reform, seeks to make updates and revisions to importer eligibility regulations within 180 days of the order. These revisions will include: (i) requiring an IOR maintain a minimum level of …

US Government Appealing Decisions on IEEPA Refunds The administration is appealing the Court decision on IEEPA refunds and reciprocal duties. The Department of Justice (DOJ) has taken a stance against automatic refunds for finally liquidated entries. The DOJ has stated that the CIT does not have the authority to order refunds on finally liquidated entries for importers that have not …

Section 232 Tariff Reduction for Select Taiwanese Goods In a Federal Register notice set to be published on May 28, the Office of the United States Trade Representative has announced that it will be lowering the Section 232 tariffs on Taiwanese auto parts and some wood products, as well as eliminating tariffs on aerospace goods that were subject to Section …

Update on the CIT Section 122 Tariff Case As expected, the US government filed an appeal of the Court of International Trade’s decision striking down the Section 122 tariffs imposed by President Trump in February. The US also sought a stay of the injunction against the collection of the tariffs which was applicable only to the importers that filed suit …

Court of International Trade Strikes Down Section 122 Tariffs On May 7, the U.S. Court of International Trade ruled that the Section 122 tariffs as imposed by President Trump in February 2026 are unlawful. The 2-1 split decision ruled that the President failed to identify a balance-of-payment deficit within the scope of the meaning of Section 122. However, it should …

Identifying Potential CAPE-Eligible Entries: Current Options for Clients As we move towards the Phase 1 implementation for CAPE, clients have several options already at their disposal to help identify entries that may qualify for CAPE processing. While each method provides useful data, it is important to understand their limitations and the level of manual review required. To start, clients can …

Preparation for Phase 1 CAPE Declarations for IEEPA Refunds U.S. Customs and Border Protection (CBP) will issue validated refunds of duties paid under the International Emergency Economic Powers Act (IEEPA) pursuant to court order and in accordance with appropriate statutory authority. Declarations are submitted and processed using the new Consolidated Administration and Processing of Entries (CAPE) tool, which enables batch …

Section 232 Updates to Steel, Aluminum, and Copper Effective April 6, 2026 On April 2, President Trump signed a proclamation making sweeping changes to the Section 232 tariffs on Steel, Aluminum, Copper, and their derivatives. These changes aim to boost domestic manufacturing and are effective as of 12:01 AM EDT on April 6. The key changes made by this proclamation …

CBP Files CAPE Update with Court of International Trade CBP has filed an updated status report with the Cour of International Trade (CIT) regarding progress on the Consolidated Administration and Process of Entries program or CAPE. According to the update, phase 1 will be limited to entries that are unliquidated or for which the 90-day voluntary reliquidation period has not …

CBP Creates ACH Rejected Refunds Report A new ACE report, REV-613 ACH Rejected Refunds, has been created by Customs and Border Protection (CBP) to help importers track refunds that are rejected “solely due to failure to provide CBP with the necessary banking information to effectuate the electronic refund.” Importers can use this program to confirm if they have their ACE …

2026 Trade and Cargo Security Summit We wanted to remind you about the upcoming conference in case you’re still interested in registering. If you plan to attend in person, Carmichael will be there and would welcome the opportunity to connect—please let us know if you’ll be attending. We look forward to hearing from you.

IEEPA Refund Process CBP has reported to the Court of International Trade (CIT) its progress on its development of ACE functionality for the processing of IEEPA refunds ordered by the courts. This new program will be called the Consolidated Administration and Processing of Entries (CAPE). CAPE will have a portal that will be the single-entry point for importers and brokers …

Follow Up on IEEPA Case from CIT’s Closed Meetings In a closed meeting Friday morning, Brandon Lord, the Executive Director of CBP’s Trade Programs Directorate, explained the difficulties of immediately processing the liquidation and reliquidation in ACE of all entries filed with CBP containing IEEPA tariffs with the intent to refund the IEEPA duties.  He presented a brief explaining how …

An Update on the Status of the Decisions on IEEPA Tariffs The Supreme Court made the decision that all IEEPA tariffs were illegal and that the President did not have the authority to impose tariffs under the statute. The Supreme Court decision only concerned the legality of the issues; it did not address whether or how refunds might be applied. …

Supreme Court Rules 6-3 Against IEEPA Tariffs, Case to Return to CIT for Refund Judgement In a 6-3 vote, the U.S. Supreme Court has issued a historic decision this morning against the IEEPA tariffs imposed by President Trump. Chief Justice Roberts wrote the majority opinion and has stated “The Government reads IEEPA to give the President power to unilaterally impose …