The Court of International Trade (CIT) on March 19 said in an order that it would amend its recent IEEPA tariff refund order to include those imposed on products from Brazil and India.
During the meeting, which included Brandon Lord, Executive Director of the Customs and Border Protection (CBP) Office or Trade, CIT and the agency discussed refund questions related to deemed liquidation, reliquidation of entries for which liquidation has become final, and the provision of refunds to those importers who do not take advantage of CBP’s proposed Consolidated Administration and Processing of Entries (CAPE) functionality in ACE.
“Considering that no resolution was reached with respect to the reliquidation of entries for which liquidation has become final, importers should be aware of the remedies available under 19 U.S.C. § 1514 (Protest against decisions of Customs Service),” the CIT Order said.
At the conclusion of the March 19 meeting, CIT asked CBP to provide an update describing the progress CBP has made toward the completion of a process to issue refunds of IEEPA duties paid with interest.
RECIPROCAL (IEEPA) DUTY REFUNDS – AS AN IMPORTER HOW DO I PREPARE?
If you’re an importer and have paid any Reciprocal (IEEPA) duties on imports since March 1, 2026 – Get ready for filing your refund requests by taking the following steps:
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Identify and categorize entries: unliquidated; liquidated within 180 days; liquidated beyond 180 days (with/without protest).
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Prepare for CAPE by confirming ACE Portal access, completing enrollment to receive refunds by electronic funds transfer, coordinating with customs brokers, and organizing entry data now (including compiling entry numbers, supporting documentation, and CSV-ready lists), as proactive claims will be required.
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Monitor CBP guidance, CIT filings, and developments for deployment details, claim procedures, and any updates on final liquidations.
CBP’s recent declarations outline a developing, CAPE-based mechanism in ACE for processing IEEPA-related duty refunds through liquidation and reliquidation of covered entries. The availability of relief for entries already subject to final liquidation, however, remains unresolved and presents a material legal uncertainty. Importers should anticipate a phased, claims-driven process, focus on operational readiness (data, systems, and broker coordination), and consider parallel legal strategies where significant exposure involves time‑barred entries. GSM INTERNATIONAL will continue to monitor the litigation and CBP guidance and provide further updates as the framework is refined.
GSM International, a licensed US Customs Broker headquartered in Atlanta, Georgia can assist you in this process – Email us at okie@gsm.international
EVERYTHING YOU WANTED TO KNOW ABOUT “Efiling”
eFiling allows importers to electronically submit certain data elements from a certificate of compliance to U.S. Customs and Border Protection (CBP) via a Partner Government Agency (PGA) Message Set. eFiling of product safety certificate data will become mandatory on July 8, 2026, for Consumer Product Safety Commission (CPSC) regulated imports.
To support this process, CPSC has launched the Product Registry—a secure online portal where importers can store and manage their product certificate data to transmit Reference PGA Message Sets to CBP’s ACE system at the time of entry. Importers are invited to enroll in the Product Registry eFiling voluntary stage and begin setting up their business accounts. Participation in the voluntary stage is optional, but if you plan to use the Product Registry when the mandate takes effect, then we highly recommend signing up during the pilot as it will allow you time to familiarize yourself with the eFiling process.
CLICK ON THIS LINK BELOW TO ENROLL WITH THE CONSUMER PRODUCT SAFETY COMMISSION
This mandatory ruling will impact many industries. Even if you choose not to participate in the voluntary stage, it is crucial to identify which products will be impacted and ensure they meet CPSC compliance standards prior to the mandatory implementation date.
