News and Updates
CAPE Reaches $100 Billion Sent to Treasury - and $1.6 Billion Is Stuck for Missing ACH Information
In a declaration filed yesterday in Freestyle World, CBP reported that, as of July 31, 252,496 CAPE declarations had been submitted and 178,213 had passed file validation.
CAPE had accepted approximately 25.1 million entries for processing and had liquidated or reliquidated about 17.69 million entries without the IEEPA duties. The anticipated refund amount accepted for processing reached approximately $128.68 billion.
CIT Opens a Plaintiff-Specific Path for Certain CAPE-Ineligible Entries
Beginning July 15, Judge Richard Eaton began entering substantially similar orders in thousands of pending IEEPA refund cases. The orders direct CBP to reliquidate, without the IEEPA duties, the plaintiff's entries that have been liquidated for more than 80 days.
CAPE Update: $86.3 Billion Sent to Treasury as Reconciliation Processing Expands
As of July 10, CBP reported 229,609 CAPE declarations, with 161,792 passing file validation. Approximately 24.4 million entries had been accepted for processing, and 16.74 million had been liquidated or reliquidated without the IEEPA duties.
CIT Ends the Automatic Stay for New IEEPA Refund Cases
Today, the Court of International Trade rescinded the automatic-stay procedure for newly filed IEEPA tariff cases. Cases filed after July 13 will no longer be stayed at commencement merely because they involve IEEPA refund claims.
This removes a procedural rule that had placed new cases into a holding pattern before an assigned judge took any case-specific action.
CAPE Phase 2 Goes Live for Reconciliation-Flagged Entries
CBP deployed the second phase of CAPE on June 29. Phase 2 expands processing to certain entries that were flagged for reconciliation and were not handled in the initial phase.
That is a significant operational expansion. Reconciliation can affect large entry populations and substantial duty amounts, and importers should revisit declarations that previously excluded those entries.
CAPE Update: Phase 2 Nears as Accepted Claims Approach $95 Billion
As of June 5, CBP reported 181,155 CAPE declarations, of which 125,576 passed file validation. CAPE had accepted 16.74 million entries for processing and had liquidated or reliquidated approximately 10.60 million entries without the IEEPA duties.
Government to Appeal Universal Refund Order
As we have long expected, on Friday, May 29 the government informed the Court of International Trade that intends to appeal the Court's universal refund order. This represents a seismic shift in the tariff refund landscape that will profoundly reshape the path forward for importers.
CAPE by the Numbers: $85 Billion Accepted, $20.6 Billion Sent to Treasury
According to CBP's May 26 declaration, as of May 22 importers had submitted 157,402 CAPE declarations. Of those, 108,760 passed file validation. CAPE had accepted 15,852,806 entries for processing, representing approximately $85 billion in anticipated refunds.
Refunds are here!
Bloomberg is reporting that refunds have started to flow to importers. This is exciting news and should be a call to action for anyone who has been waiting to see if the government would really pay.
CIT Strikes Down the Section 122 Tariffs, but Relief Is Limited to the Plaintiffs
Today, a divided three-judge panel of the Court of International Trade held that the administration exceeded its authority under Section 122 when it imposed the temporary 10% global surcharge.
CAPE Has Launched: This is What We Are Seeing and Hearing
CBP launched CAPE and began accepting submissions from importers on Monday, April 20th. There have been sporadic reports of excessive lag or account holders having trouble logging in. Hardly surprising given the level of interest and the rush to file among importers, and overall the system seems to be holding up well under the load.
CAPE is Coming: What Does it Mean for Tariff Refunds?
In a bulletin posted on Friday, April 10, CBP confirmed that CAPE—its new system for processing refund requests named Consolidated Administration and Processing of Entries—will go live on Monday, April 20, 2026. This marks an important turning point in the legal process for securing refunds for unlawful IEEPA tariff duties.
Analysis: The State of Play in the Court of International Trade: A Holding Pattern that Won't Last
This past Saturday, April 4th marked one month since Judge Eaton issued his sweeping order to Customs and Border Protection to issue universal refunds to all importers who paid IEEPA tariffs—not just to those importers who have protested or sued.
Analysis: States Challenge New Section 122 Tariffs
Today, a coalition of more than twenty states filed a new lawsuit in the U.S. Court of International Trade challenging the Trump administration’s latest tariff program.
Analysis: The CIT’s Zero-Duty Order and the CASA Problem
Earlier today, the Court of International Trade ordered Customs and Border Protection to liquidate all as-yet unliquidated entries subject to the IEEPA tariffs at zero duties — for all importers, not just the plaintiffs before it.
Analysis: Court Orders Zero-Duty Liquidation for IEEPA Tariffs — Stay Likely
Earlier today, the Court of International Trade issued an order directing U.S. Customs and Border Protection to liquidate all as-yet unliquidated entries at zero duties under the tariffs imposed pursuant to the International Emergency Economic Powers Act (IEEPA).
Section 122 Surcharge Takes Effect - and the 150-Day Clock Starts
At 12:01 a.m. Eastern today, a new 10% import surcharge took effect under Section 122 of the Trade Act of 1974. The administration announced the surcharge on the same day the Supreme Court rejected its use of IEEPA.
Supreme Court Holds IEEPA Does Not Authorize Tariffs - Refunds Are the Next Fight
Today, the Supreme Court held 6-3 that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. That resolves the central legal question that has hung over the IEEPA tariff program from the beginning.