U.S. Customs and Border Protection (CBP) is actively advancing efforts to issue refunds of IEEPA tariffs, including refunds associated with finally liquidated entries.
However, ongoing court filings by the Department of Justice (DOJ) continue to challenge CBP’s legal authority to process refunds for entries that do not qualify under the Customs Accelerated Processing Environment (CAPE). As the litigation continues, questions remain regarding the availability of refunds for non-CAPE-eligible entries.
Given the evolving legal landscape, importers should consider consulting legal counsel to assess the most effective strategy for preserving refund opportunities, including the filing of protests and the management of future CAPE submissions. Legal guidance may also help importers evaluate the potential impact of ongoing litigation on their entries and related refund claims.