Jul 27th, 2026
GET READY FOR “CAPE PHASE III” But be Wary of the Pitfalls
United States Customs and Border Protection (“CBP” or “Customs”) has announced the imminent start of “Phase III” of its “Comprehensive Administration and Processing of Entries” (CAPE) program, which is designed to process applications for refunds of tariffs unlawfully imposed by the President under claimed authority of the International Emergence Economic…
Jun 1st, 2026
FIGHT ON IEEPA TARIFF REFUNDS SHAPING UP: WHAT IMPORTERS MUST DO TO PROTECT THEMSELVES
It’s on. United States Court of International Trade Judge Richard Eaton has finally realized that the government is slow-walking refunds of IEEPA tariffs, possibly intent on retaining a large proportion of the $166 billion in unconstitutionally-imposed Customs duties. His Honor appears to be displeased. He has restated his order that…
Apr 20th, 2026
IEEPA Refund Litigation – Update, Strategic Recommendations, and Considerations Regarding CBP’s CAPE System
EXECUTIVE SUMMARY CBP conducted its first public webinar on the Consolidated Administration and Processing of Entries (“CAPE”) system on April 16 and confirmed that Phase 1 will go live on April 20, 2026. We recommend that all clients with eligible IEEPA entries be ready to file CAPE Declarations when the…
Mar 9th, 2026
IEEPA Tariffs Refunds Update
This update follows our March 5 memo regarding Judge Eaton’s unprecedented Orders in Atmus Filtration. Bottom Line Judge Eaton has made his position clear that all IEEPA duties must ultimately be refunded to all importers. The scope of that relief is unprecedented, but the power of the U.S. Court of…
Mar 5th, 2026
Court of International Trade Orders All IEEPA Tariffs Refunded: Will it Stick?
On Wednesday, March 4, 2026, Judge Richard Eaton of the U.S. Court of International Trade ordered U.S. Customs and Border Protection to liquidate or reliquidate all entries on which IEEPA tariffs were deposited, with a refund of those tariffs, plus interest, to all importers who paid the duties. A copy…