What You Should Know About Filing for IEEPA Refunds Using CAPE

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Law firm Foley & Lardner has received numerous requests for guidance on Phase 1 of the CAPE system. CAPE is the platform that U.S. Customs and Border Protection (CBP) is beginning to use to process refunds of the IEEPA tariffs that the Supreme Court has ruled unlawful. Unlike standard tariff refunds, which generally are pursued through post-summary corrections or protests, refunds for entries that fall in Phase 1 must be sought through CAPE. 

Read on to learn more about key points.