As of April 20, 2026, U.S. Customs and Border Protection (CBP) has officially launched Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) system within the ACE Secure Data Portal. This long-anticipated development introduces a centralized, electronic pathway for submitting refund requests tied to duties imposed under the International Emergency Economic Powers Act (IEEPA), marking a meaningful shift […]
New developments in the ongoing litigation over the IEEPA tariffs provide further insight into how and when importers may receive refunds of duties that courts have already held were unlawfully imposed. Recent filings from U.S. Customs and Border Protection (CBP) and an updated order from the U.S. Court of International Trade (CIT) clarify both the administrative challenges of processing refunds […]
CIT Issues Landmark Order: CBP Must Liquidate Entries Without Invalid IEEPA Tariffs by Isabella Ampudia
In a significant development following the Supreme Court’s decision invalidating the IEEPA tariffs, the United States Court of International Trade has issued an order directing U.S. Customs and Border Protection to liquidate affected entries without regard to the IEEPA duties.In Atmus Filtration, Inc. v. United States (Court No. 26-01259), Judge Richard K. Eaton held that importers whose entries were subject […]
New Global Surcharge: Section 122 in Effect by Isabella Ampudia
IEEPA Refunds: Are You Ready for the Ruling by Isabella Ampudia
En una decisión histórica, la Corte Suprema de los Estados Unidos ha determinado que los aranceles impuestos en virtud de la International Emergency Economic Powers Act (“IEEPA”) son ilegales. Con este fallo, la prolongada incertidumbre en torno a los llamados “Fentanyl Tariffs” y “Reciprocal Tariffs” ha quedado finalmente resuelta al más alto nivel judicial. Sin embargo, para los importadores, la […]