Having recently returned from the National Customs Brokers and Forwarders Association of America (NCBFAA) conference, I wanted to provide an update regarding the IEEPA Tariff Refund process, which will go live on Monday at 8:00 a.m. The following guidance represents our best understanding of what to expect and how updates should be handled. Please note that this is based on published information and our interpretation; it does not constitute legal advice. For definitive guidance, we recommend consulting your legal counsel.
Key Guidance for Phase 1:
- System Access & Timing:
- Expect potential login or upload delays on Monday due to high volume. Over 40,000 companies are registered on ACE seeking refunds.
- Consider uploading information during off-peak hours (8:00 p.m. – 7:30 a.m.) to reduce potential system performance issues.
- Processing Priority:
Early submission does not guarantee early refunds. Processing depends on:a. Accuracy of uploaded informationb. Timeliness of any corrections if issues arise
c. Number and severity of discrepancies identified by CBP
- Eligible Entries for Phase 1:
- Claimable:
- Unliquidated entries with an entry status
- Liquidated entries within 80 days of the liquidation date at the time of filing
- Upload is successful when you receive a CAPE Claim Number
- Important: Only these entries are eligible in Phase 1.
- Non-Eligible Entries (Upload Will Fail):
- Reconciliation entries (Type 9) and entries flagged for reconciliation
- Warehouse entries (Type 21)
- CVD/ADD entries (Type 3) pending liquidation
- Drawback entries (Type 47) and related entry summaries
- Entry Type 8 (Duty Deferral)
- Entries currently under with a open or suspended protest
- Liquidated entries beyond the 80-day threshold
- Monitoring Liquidation Dates:
- Continue tracking liquidation dates closely.
- If an entry approaches the end of liquidation and CAPE does not indicate “Entry Summary Updated,” consider filing a protective protest.
- Entries showing “Failed” must be reviewed and corrected promptly to preserve refund eligibility.
- Entries Not in Phase 1:
- Monitor liquidation dates for these entries. Depending on the Phase 2 timeline, protective protests may be necessary.
- Daily Tracking & Reporting:
- Establish a daily task to check Claim Status under the CAPE tab.
- Quickly addressing issues improves refund processing.
- Use REV-613 Rejected Refunds Report to identify ACH enrollment or other issues, and REV-603 to track refunds issued.
- Template Usage:
- Do not rename CBP download templates; doing so will cause automatic upload failures.
- New CBP Reports:
- ES-701 Courtesy Notice of Liquidation Modified: Enter an entry date range to see liquidations during that timeframe.
- Additional Resources:
Please treat this as operational guidance and continue to review official CBP communications as additional updates are released. CV International will be putting on a webinar next week after the system has gone live and we have had a chance to review it and we remain committed to our customers to assist them as they file their IEEPA claims.
John Boomhover, LCB
Director of Compliance & Customs Services
CV International, Inc.