Cargo System Messaging Service
September 24, 2026AVISO A CLIENTES – REEMBOLSOS IEEPA / ACTUALIZACIÓN CAPE FASE 3
September 29, 2026| Dear Valued Client, We hope you are doing well. We would like to share the following important update regarding IEEPA duty refunds, CAPE Phase 3, and pending CIT litigation and protests. Please review the information below carefully, as it may affect the preservation and recovery of IEEPA duties paid on your entries. CLIENT NOTICE – IEEPA REFUNDS / CAPE PHASE 3 UPDATE U.S. Customs and Border Protection (CBP) has announced that Phase 3 of the CAPE IEEPA refund process is scheduled to launch October 6, 2026. Phase 3 will address finally liquidated entries filed by plaintiffs for which the U.S. Court of International Trade (CIT) has ordered reliquidation. Importers that participated in CIT litigation and provided a valid Importer of Record number to CBP by July 30, 2026, are expected to be able to submit Phase 3 CAPE declarations beginning October 6. CBP has stated that additional instructions will be provided for plaintiffs whose Importer of Record numbers were submitted after July 30, 2026. Importantly, July 30 should not be viewed as a general deadline for filing CIT litigation. Importers that did not participate in CIT litigation by July 30, 2026, and have not subsequently filed should consult with trade counsel regarding whether they should still pursue a CIT action to protect potential refund rights, particularly for finally liquidated entries. Important – IEEPA-Only Protests Trade counsel continues to advise that IEEPA-only protests (protests that raise no other issues) should not be withdrawn at this time. Importers should wait until they have received an individual CIT reliquidation order and counsel has verified the importer’s CAPE Phase 3 eligibility with CBP. The most conservative approach is to maintain the IEEPA-only protest until immediately before submitting the applicable entries through CAPE Phase 3. Importers with protests involving other issues in addition to IEEPA—such as classification, valuation, origin, or other CBP determinations—should consult with counsel before taking any action regarding those protests, as withdrawal could affect rights unrelated to the IEEPA refund. K&K International Logistics will continue monitoring guidance from CBP, the CIT, and trade counsel and will provide additional instructions to our clients as they become available. This notice is provided for informational purposes and is not legal advice. Decisions concerning CIT litigation or withdrawal of protests should be made in consultation with qualified trade counsel. Sincerely, K&K International Logistics, LLC https://mcusercontent.com/d769bef9e880bc35a1d185cfb/files/218b7522-45ac-8a7b-9c08-1c396fd16cb7/gov.uscourts.cit.19175.50.0.01.pdf |