TradeLane

U.S. Customs and Border Protection (CBP) has activated the Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment (ACE), creating a formal path for importers to seek refunds of duties imposed under the International Emergency Economic Powers Act (IEEPA). While CAPE is designed to streamline and consolidate refunds, importers retain key responsibilities that must be addressed before any refund can be issued.

Understanding and preparing for those responsibilities is critical to avoiding delays and missed recoveries.

In 2010, the United States Congress passed the Dodd-Frank Act, directing the Securities and Exchange Commission (SEC) to require certain companies to disclose their use of conflict minerals when those minerals are essential to the functionality or production of a manufactured product. Since then, the connection between SEC reporting and supply chain compliance has become increasingly evident, starting with conflict minerals and expanding into the broader discussion on supply chain security, ethical sourcing, and responsible operations. Ultimately, these practices deliver significant benefits for both companies and their stakeholders.

On October 30, 2025, the White House suspended the implementation of the BIS 50% rule titled Expansion of End-User Controls to Cover Affiliates of Certain Listed Entities for one year, starting on November 10, 2025. This delay is due to a reciprocal agreement with China. The rule would have extended export-licensing requirements to companies' majority-owned by parties on the Entity List, Military End-User List, or certain OFAC Specially Designated Nationals. The delay in implementation of this rule has generated a mixed reaction from the export industry.

U.S. importers of steel, aluminum, and certain derivative products continue to face heightened scrutiny under Section 232. While the tariffs themselves are well established, recent clarification from U.S. Customs and Border Protection (CBP)—particularly from the Base Metals Center of Excellence and Expertise (CEE)—has reinforced how steel and aluminum content must be valued and reported for duty purposes. 

Recent clarification from U.S. Customs and Border Protection (CBP), including guidance from the Base Metals Center of Excellence and Expertise (CEE), has reinforced how steel and aluminum content must be valued and reported for Section 232 duty purposes, with important implications for importer compliance and reasonable care 

 What Happened

On March 6, 2026, the U.S. Court of International Trade (CIT) issued an order in Atmus Filtration, Inc. v. United States that temporarily pauses U.S. Customs and Border Protection (CBP) from taking immediate action to remove or refund tariffs imposed under the International Emergency Economic Powers Act (IEEPA).