From IEEPA to CAPE: Understanding the New Process for Recovering Unlawful Tariffs

Recent legal developments have significantly changed the landscape for importers who paid tariffs under the International Emergency Economic Powers Act (IEEPA). Following a Supreme Court decision that limited the President’s authority to impose certain tariffs, the U.S. government is now establishing a new framework—CAPE (the Customs Automated Processing Environment)—to address potential refunds of duties paid.

In this webinar, attorney Bob Silverman and compliance expert Ania Fuller will provide a high-level overview of what has changed, what the CAPE process is designed to accomplish, and what importers should understand as this new system takes shape. Refund requests under CAPE are expected to be submitted and managed through CBP’s ACE (Automated Commercial Environment) portal, creating new procedural considerations for importers. The discussion will focus on practical considerations, including which entries may be impacted, how refund requests may be handled, and what role brokers, counsel, and importers each play in the process.