U.S. Customs and Border Protection (“CBP”) issued guidance today explaining importers may utilize the Automated Commercial Environment (“ACE”) portal to request consolidated refunds of tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”) which were found to be illegal by the Supreme Court. The guidance describes the Consolidated Administration and Processing of Entries (“CAPE”) Declaration functionality within the ACE portal, which allows for the simultaneous processing of multiple entry numbers that were subject to IEEPA tariffs. This functionality enables importers or customs brokers to submit a single declaration in ACE that includes multiple entry numbers, resulting in one consolidated refund amount rather than the processing of individual refunds for each entry.

The CAPE process is being deployed in phases and is currently limited to Phase 1, which covers certain unliquidated entries and certain entries that are no more than 80 days past liquidation. The guidance also outlines the required data elements, submission format, and common errors that trade users should avoid when preparing CAPE Declarations.

 Below are the key features and requirements for submitting refund claims via CAPE:

• Account Eligibility: The CAPE submission is available to Importer, Filer and Organizational Broker accounts with ACE portals.

• How to Submit a CAPE Declaration: The guidance outlines the submission process, including how to download the CAPE upload template from the ACE portal, enter the applicable entry numbers, save the file in the required “CSV (Comma delimited) (*.csv)” format, and complete the required certification and file upload.           

• Navigating Strict System Validations: After submission, the file undergoes an initial format review, followed by a batch validation process in which CBP verifies the claim details against its records. To avoid a “Rejected” status, ensure your entries do not violate these rules:

• No duplicates: The uploaded file cannot contain duplicate entry numbers.

• Account Matching: For Filer and Organizational Broker accounts, the first three characters of the entry number must match your account’s Filer Code. Furthermore, the importer of record (IOR) number on your account must match the IOR of the submitted entry summary.

• Valid Claim Status: The entry summary status must be “Accepted” and the Control Status must be “CBP”. 
  
  
  • Excluded Entry Types: CAPE Declarations may not include Duty Deferral (08), Reconciliation (09), Temporary Importation under Bond (“TIB”) (23), or Drawback (47) entries. Entries that are flagged for Reconciliation are also excluded.      
    
  • IEEPA Requirement: Every entry must contain at least one IEEPA HTS code.

If a CAPE Declaration submission encounters issues, the guidance provides instructions identifying the problem and indicating whether corrections are required. How errors are addressed may vary depending on the nature of the issue, and users should consult the CBP’s guidance document to address individual errors and issues.

In addition, CBP has issued a corresponding Cargo Systems Messaging Service (CSMS) message today addressing this development.

The Husch Blackwell International Trade and Supply Chain team will continue to monitor and provide updates as they become available.  If you have company specific questions or concerns please contact your Husch Blackwell attorney.