U.S. Customs and Border Protection issued a bulletin May 4 detailing the various ways the trade community can monitor IEEPA tariff refund claims filed under the Consolidated Administration and Processing of Entries system.
CBP deployed April 20 the first phase of its CAPE system for submitting and processing IEEPA tariff refund claims. Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation, and CBP has not specified when additional phases may be deployed or which additional entries they may cover.
CBP indicates that CAPE refund claims may be monitored via multiple ACE reports, as follows.
- ES-022: CAPE Entry Summary Report. This report links CAPE declaration, entry, and refund numbers to help track the refund process and displays refund amounts separated by principal and interest.
- REV-603: Trade Refund Report. This report enables trade users to track CAPE declarations that have one of the following “Refund Secondary Statuses” after the refund is received by Treasury: (1) Sent to Treasury – this status indicates that Treasury has received an approved refund claim; (2) Treasury Issued – this status indicates that a refund has been issued; (3) Funds Diverted – this status indicates that funds have been diverted for an existing bill (diversion occurs after liquidation of the entry summary, before the refund is issued); and (4) Check/ACH Returned – this status occurs when refunds are rejected due to incomplete ACH Refund enrollment.
- REV-613: ACH Rejected Refunds Report. This report provides information on refunds that have been rejected due to incomplete ACH Refund enrollment.
- REV-615: CAPE Details Refunds Report. Building on the REV-603 report, this report provides entry summary-level details associated with CAPE declarations that have been sent to Treasury.
To minimize processing times, CBP encourages the trade community to schedule recurring reports and get results delivered to an email inbox. The agency also notes that the notify party name and the notify party number can be added to Entry Summary reports to identify notify party information.
In the meantime, there are still a number of factors that could impact or delay the refund process. For example, the Department of Justice still has until June 6 to file an appeal of the CIT order directing CBP to refund all IEEPA tariffs. Importers should therefore not rely solely on CAPE in pursuing refunds.
In particular, STR continues to recommend that importers monitor the dates of liquidation of their affected entries, including those that have been accepted into CAPE, and file timely protests of any such liquidations with CBP. Importers should also timely file protests on entries that have not been filed into CAPE or are not currently eligible for that process.
STR continues to believe there is no immediate need for importers to file their own lawsuits at the CIT to preserve their rights to IEEPA tariff refunds, although (1) a suit may be the only way to recover refunds for finally liquidated entries and (2) there may be other compelling considerations that support a decision to file now (click here for more details).
For more information or assistance, please contact us at messages@strtrade.com or via your usual STR contact.
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