TradeLane

On July 23, 2026, the White House issued a Presidential Memorandum directing the United States Trade Representative (USTR) to impose new Section 301 tariffs on imports from 60 economies that were investigated for failing to impose or effectively enforce prohibitions on the importation of goods produced with forced labor. The new tariffs follow the expiration of the prior 10% Section 122 tariffs on July 23^rd, adding a new Section 301-based duty framework for covered imports from the investigated economies.

Re-Introduction to ‘CAPE’—What is it and what does it mean?

The Consolidated Administration and Processing of Entries system (CAPE) was established within the Automated Commercial Environment (ACE) by U.S. Customs and Border Protection (CBP) to process refund requests for duties imposed under the International Emergency Economic Powers Act (IEEPA). These tariffs were deemed unlawful by the U.S. Supreme Court in February of 2026, meaning that eligible parties are able to apply for reimbursement.

In international trade, outcomes are shaped not only by the movement of goods, but also by the data behind them. This dynamic is evident in President Trump’s recent Executive Order (E.O.) on Strengthening Customs Enforcement which points to a systemic shift in the U.S. import compliance environment. While much of the initial commentary has centered on the stricter treatment of foreign importers of record (IORs), including restrictions on informal entries, tighter conditions for formal entries, and limits on the use of continuous bonds, that is only part of this broader structural reset.

U.S. Customs and Border Protection (CBP) has released important interim guidance addressing a key operational challenge for the trade community: how to handle reconciliation filings for import entries that contain IEEPA duties. These updates can be found in the FAQ section on CBP’s main IEEPA duty refunds page.

International Emergency Economic Powers Act (IEEPA) Duty Refunds | U.S. Customs and Border Protection

In a May 29 filing, the US Department of Justice (DOJ) confirmed its intent to appeal the US Court of International Trade (CIT)’s sweeping order requiring refunds of IEEPA duties. The government’s central argument is that the CIT exceeded its authority by directing refunds for entries that are “finally liquidated”—generally those more than 90 days past liquidation—particularly for importers that have not filed suit.