Following the US Supreme Court ruling on IEEPA-based tariffs, US Customs and Border Protection (CBP) has confirmed the introduction of a new refund system, CAPE.

Phase 1 is expected to commence on 20 April and will apply to unliquidated entries, as well as entries liquidated within the past 80 days. Refunds will not be issued automatically and will require action from importers once CAPE becomes operational.

UKFT has updated its guidance for members, outlining the steps required to access refunds under the new system. This guidance will continue to be updated as CBP confirms further details on subsequent phases.

UKFT members can request the guide from compliance@ukft.org

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