Tariff Talk

Next Monday morning, importers and customs brokers will look to break the internet as the Consolidated Administration and Processing of Entries (CAPE) goes live at 8:00 EST. The much-anticipated CAPE is the U.S. Customs system “attached” to the ACE portal for the purpose of refunding IEEPA tariffs. Entries identified by the importer and broker for refund will be loaded into this portal in batches. CAPE will then perform validation by reviewing technical data (entry number format, IOR, etc.), allowing acceptance into the system.

Phase 1 will apply to entries that are either unliquidated (the standard being the first 314 days post-entry) or up to 80 days past their liquidation date. Each entry will undergo a next-level validation, including confirmation of the existence of an IEEPA tariff to refund and the elimination of certain entry types that have deferred duty programs assigned, such as drawback, reconciliation, open protests, entries subject to AD/CVD, or entries where liquidation is final. Any additional reviews for noncompliance will follow. It is expected that refunds will be issued 60–90 days from the time the CAPE declaration has been accepted through validation. This timeframe includes 45 days for CBP review, plus additional time for Treasury processing.

An update has not yet been provided on the timing for entries outside these parameters. Given the phased approach, it is anticipated that future phases will focus on entries beyond 80 days post-liquidation, as well as those with statuses that are suspended, extended, or under review as a result of protests or other post-entry processing.

OCEANAIR is staying current as further details are released ahead of the April 20 launch. Staff members are attending industry conferences to learn more about the specific entry formats and reports used for processing, exceptions, and payment. Updates should be expected throughout the week.