U.S. Customs and Border Protection issues FAQs on IEEPA Tariff refunds

CBP has released FAQs outlining how it will implement refunds of IEEPA tariffs through its new CAPE program, following the U.S. Supreme Court’s February 2026 decision invalidating the tariffs. Phase 1 of CAPE, targeted to begin April 20, 2026, is limited to certain unliquidated entries and entries within 80 days of liquidation, and requires filing through CBP’s ACE Secure Data Portal.... By: Hogan Lovells