Trade Advisory Notices

The U.S. Consumer Product Safety Commission (CPSC) has finalized a rule requiring importers to electronically submit product safety certificate data for regulated consumer products at the time of entry. Effective July 8, 2026, with Foreign Trade Zone shipments following on January 8, 2027, this requirement applies to all CPSC-regulated goods including children’s products, general-use consumer products, and low-value (Section 321) shipments. While certification requirements remain unchanged, importers must now transmit detailed certificate data through CBP’s Automated Commercial Environment (ACE), either directly within the entry or by reference via the CPSC Product Registry. Importers should begin assessing product applicability, validating documentation, aligning with suppliers and laboratories, and preparing internal systems and broker workflows to mitigate compliance risk and potential shipment delays.

On May 7, 2026, the U.S. Court of International Trade (CIT) issued Slip Opinion 26-47 in consolidated cases challenging U.S. tariff actions under IEEPA and Section 122 authorities. The Court granted summary judgment and permanent injunctive relief solely to a limited group of plaintiffs—including Burlap & Barrel, Inc., Basic Fun, Inc., and the State of Washington—while dismissing numerous state claims for lack of standing and denying broader injunction requests. Importantly, the ruling does not apply universally and does not suspend or invalidate Section 122 tariffs for other importers. Companies not named in the case should continue to pay duties as required and should not assume automatic refund eligibility. The decision represents a final, case-specific merits determination, with any broader impact dependent on future appellate outcomes. Importers should closely monitor appeals, assess liquidation and protest timelines, and evaluate whether strategic or protective actions are warranted as further legal clarity develops.

U.S. Customs and Border Protection has announced the activation of a new process for requesting refunds of tariffs collected under the International Emergency Economic Powers Act. Beginning April 20, 2026, CBP will open Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) system within the ACE Portal. Importers and customs brokers must submit refund requests directly through CAPE, as refunds will not be issued automatically. Under this process, CBP will remove IEEPA tariff charges, recalculate duties, complete its standard review, and issue approved refunds electronically. Refunds will be grouped by importer rather than by individual shipment, and timing will depend on CBP’s normal review procedures. Importers must have ACE Portal access and valid electronic payment details on file to avoid delays. Submission of a request does not guarantee approval or accelerate review timelines.

U.S. Customs and Border Protection has released a dedicated IEEPA Duty Refund webpage consolidating official guidance on how duties imposed under the International Emergency Economic Powers Act will be administered and refunded through the CAPE framework in ACE. The guidance clarifies that only the importer of record may request refunds, which apply exclusively to IEEPA-specific duties and are dependent on liquidation status. CBP confirms that CAPE processing is being implemented in phases, with unliquidated entries prioritized, and that refunds generally will not be issued until liquidation or reliquidation occurs. Electronic ACH enrollment is mandatory, and several entry types are excluded from Phase 1 processing. CBP emphasizes that the guidance is informational only and does not guarantee eligibility, timing, or refund amounts.

On April 2, 2026, the White House issued a new Presidential Proclamation under Section 232 of the Trade Expansion Act of 1962 reinforcing tariffs on aluminum, steel, and copper, as well as certain derivative products. The Administration reaffirmed that imports of these metals continue to threaten U.S. national security and introduced a more uniform framework for tariff assessment and application. Key changes include applying duties to the full customs value of covered articles rather than metal content alone, standardizing tariff rates across metals and derivative products, and establishing exclusions based on material composition thresholds. The proclamation also provides lower tariff treatment for products manufactured abroad using U.S.‑origin metals that meet melt‑and‑pour or smelt‑and‑cast criteria. Importers should expect continued enforcement of elevated Section 232 duties and are encouraged to review product classifications, bills of materials, and sourcing documentation to assess exposure under the revised framework.

U.S. Customs and Border Protection has provided the Court of International Trade with an update on the removal and refund of duties imposed under the International Emergency Economic Powers Act. The update outlines CBP’s phased rollout of the CAPE claim portal, which will be the exclusive mechanism for submitting IEEPA tariff refund requests, and confirms that refunds will not be issued automatically. Phase 1 of the CBP IEEPA refund process will prioritize unliquidated entries and entries liquidated within the 90‑day reliquidation window. For these entries, CBP will remove IEEPA duties, recalculate tariffs, and issue electronic refunds through ACE following liquidation or reliquidation. Certain entry types, including finally liquidated, reconciliation, drawback, and protested entries, are excluded from Phase 1 and will be addressed in later CAPE development phases.

Following a U.S. Court of International Trade ruling invalidating IEEPA-based tariffs, this trade advisory explains that U.S. Customs and Border Protection (CBP) must treat all import entries — unliquidated, liquidated, or even final — as if those duties never applied. CBP is implementing a new ACE system called CAPE to centrally process refunds, and importers must file refund claims through CAPE to receive their IEEPA tariff refunds. Part of ongoing America First tariff and trade updates.

On March 20, 2026, the U.S. Court of International Trade amended and temporarily suspended its prior order concerning refunds of tariffs imposed under the International Emergency Economic Powers Act. The Court clarified that relief applies broadly to all IEEPA duties, including those imposed under multiple Executive Orders and affecting imports from countries such as Brazil and India. While the Court reaffirmed that eligible entries must be liquidated or reliquidated without IEEPA duties, it suspended immediate compliance to allow U.S. Customs and Border Protection additional time to complete its refund process. Refunds will not be issued until CBP’s system is finalized and formal guidance is released, and importers are advised to continue monitoring developments before taking action.

U.S. Customs and Border Protection has provided the U.S. Court of International Trade with an update on development of the CAPE system in ACE, intended to support IEEPA duty refunds. While several system components are substantially developed and undergoing testing, CAPE is not yet operational and no refund claim process is available. Importers should continue monitoring updates and retain relevant entry and payment data pending formal CBP guidance.

The U.S. Trade Representative has initiated Section 301 investigations into 60 economies to assess forced labor enforcement failures, covering over 99% of U.S. imports. While no tariffs are immediate, the move creates a clear pathway for future trade actions. Importers should prepare for heightened scrutiny, increased compliance expectations, and potential tariff exposure later in 2026.