Trade Advisory Notices

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.

Following the Court of International Trade’s ruling invalidating IEEPA tariffs, CBP has outlined a new CAPE process within ACE to administer refunds. Claims will be submitted electronically, processed in phases, and issued on a consolidated basis. Refunds are not immediate, and importers should prepare now while awaiting formal guidance and system activation.

In a March 6, 2026 decision, the U.S. Court of International Trade (CIT) accepted U.S. Customs and Border Protection’s (CBP) proposed seven-step framework for implementing refunds of IEEPA tariffs. Citing operational constraints, the Court paused immediate, entry-by-entry refund execution in favor of a structured, ACE-based process. Under the accepted framework, importers must submit declarations via CBP’s Automated Commercial Environment (ACE) identifying eligible entries. CBP will then validate these entries, recalculate duties without the IEEPA tariffs (with interest), reliquidate the entries, consolidate refunds at the importer level, and issue electronic refunds through the U.S. Treasury. The Court’s acceptance pertains only to the procedure and does not alter its substantive ruling that the IEEPA tariffs on unliquidated or non-final entries are unlawful. Importers remain entitled to refunds but will need to participate in the ACE declaration process once it becomes available. CBP is targeting roughly 45 days to implement the necessary system updates; in the meantime, importers should identify impacted entries, ensure electronic refund enrollment is in place, and coordinate with customs brokers in preparation for the forthcoming CBP guidance.

In March 2026, the U.S. Court of International Trade ordered CBP to remove tariffs imposed under IEEPA, following a Supreme Court ruling that the statute does not authorize tariffs. CBP must liquidate and reliquidate affected entries nationwide without IEEPA duties. While CBP has acknowledged its obligation, refunds will be phased due to system limitations. Importers should review impacted entries, confirm electronic refund enrollment, and coordinate with advisors as implementation guidance develops.

In March 2026, the U.S. Court of International Trade ordered U.S. Customs and Border Protection to remove tariffs imposed under the International Emergency Economic Powers Act. The decision follows a U.S. Supreme Court ruling that found the IEEPA tariffs unlawful. CBP must liquidate or re‑liquidate affected entries without applying these duties. Importers with unfinalized entries may be entitled to refunds and should review their import records promptly.