IEEPA Tariff Refunds Update: CAPE Platform Launches for Importers

Two months after the Supreme Court struck down the International Emergency Economic Powers Act (“IEEPA”) tariffs in Learning Resources, Inc. v. Trump, the refund process has finally opened. On April 20, U.S. Customs and Border Protection (“CBP”) activated the Consolidated Administration and Processing of Entries portal (“CAPE”), giving more than 330,000 importers across 53 million entries their first real mechanism to recover a share of $166 billion in duties collected under now-invalidated... By: Kohrman Jackson & Krantz LLP