MEXICAN HOURS OF OPERATION MAY 1ST & MAY 5TH 2026
May 1, 2026Alerta : Procedimientos de Reembolso IEEPA a través del Portal CAPE – Consideraciones sobre Protestas Preventivas
May 1, 2026Dear Clients and Friends, Further to our prior communications regarding IEEPA-related refund procedures, we provide the following update based on recent filing activity and current U.S. Customs and Border Protection (“CBP”) guidance. Importers have initiated submissions through the CAPE Portal; however, numerous refund requests have been rejected where entries are liquidated and exceed 80 days from the date of liquidation. Under current CAPE functionality, such entries are not eligible for processing in Phase 1. CBP has indicated that these entries are expected to be addressed in a subsequent phase (“Phase 2”) of the CAPE process. At present, CBP has not issued a timeline, detailed procedures, or definitive guidance regarding Phase 2 implementation. In light of this uncertainty, entries approaching the 180-day statutory deadline for filing protests under 19 U.S.C. §1514 may be at risk of becoming final without an available administrative mechanism to seek a refund. Accordingly, it is advisable that importers consider filing protective protests with CBP for entries that: Have liquidated and are more than 80 days post-liquidation; and Remain within the 180-day protest period. Filing a protective protest serves to preserve the importer’s legal rights to seek a refund and mitigates the risk associated with delays or limitations in future CAPE phases. We note that certain importers have already initiated actions before the U.S. Court of International Trade (“CIT”), either independently, through trade associations such as the Fresh Produce Association, or via legal counsel. Such importers should continue to follow guidance provided by their respective counsel regarding the interaction between litigation strategy and administrative remedies. Court of International Trade (CIT) Considerations Importers who filed a CIT action after February 20, 2026 should consider filing protective protests toward the end of the 180-day post-liquidation period. This approach may preserve CAPE eligibility for a longer duration while allowing additional time to assess and assert applicable protest grounds. Importers who filed CIT actions prior to February 20, 2026 are generally not required to file protective protests. Filing Options Protective protests may be filed through one of the following channels: Direct submission via the ACE Portal – Protest Processing Module; Through legal counsel; or Through the importer’s U.S. Customs Broker responsible for the original entry filings. We will continue to monitor CBP developments and will provide updates as additional guidance regarding Phase 2 or related procedures becomes available. For further information or assistance, please contact us. Thank you, |