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.

What If Supreme Court Says Trump's Tariffs Are Illegal?

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Lower courts have already ruled that Trump exceeded his authority by invoking the 1977 International Emergency Economic Powers Act to justify his sweeping “reciprocal” duties targeting America’s trading partners, as well as separate levies aimed at China, Canada and Mexico. The IEEPA-based tariffs have remained in effect as the legal proceedings continue. 

US President Donald Trump could find out later in January whether the Supreme Court will strike down a key portion of his tariffs campaign. The court is considering whether Trump can use an emergency law that had previously never been wielded to impose import taxes.

If the Supreme Court rules that IEEPA can’t be used to impose tariffs, there’s alternative legislation Trump can lean on.  Find out what it is here.

[Hat tip to Coni Lefferts for sharing this article with us.]