U.S. Customs and Border Protection has announced that effective July 7 warehouse entries (entry types 21 and 22) will no longer be accepted on CAPE declarations seeking refunds of IEEPA tariffs. Warehouse entries submitted on a CAPE declaration on or after that date will be rejected with the ENTRY TYPE NOT ALLOWED error message.
CBP adds that warehouse entries that were accepted on a CAPE declaration from April 20 through July 6 without the submission of the corresponding warehouse withdrawal(s) will not be (re)liquidated with a refund of IEEPA tariffs. In such circumstances, filers will need to submit another CAPE declaration(s) with the warehouse withdrawals on which IEEPA tariffs were paid.
CBP states that warehouse withdrawals (entry types 31, 32, 34, and 38) will continue to be accepted on CAPE declarations since the IEEPA tariffs were paid on them. CBP will process approved IEEPA tariff refunds on warehouse withdrawals submitted via CAPE declarations upon the (re)liquidation of the associated warehouse entry. The liquidation process for warehouse entries will continue to be performed by CBP in the normal course after all withdrawals have been made and the warehouse entries are ready for liquidation, at which time CBP will process approved refunds of the IEEPA tariffs.
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