CBP Reports Continued Progress On CAPE System For IEEPA Refunds

Following Dickinson Wright’s prior updates on U.S. Customs and Border Protection’s (“CBP”) development of a refund mechanism for duties imposed under the International Emergency Economic Powers Act (“IEEPA”), there have been two significant developments in the Atmus Filtration, Inc. v. United States case before the U.S. Court of International Trade (“CIT”).  First, on March 27, the Court issued an order clarifying that the scope of its March 6 Order requiring refunds of IEEPA duties applies to i) Entries that are unliquidated; ii) Entries that are liquidated but still within the 90-day period for voluntary reliquidation under 19 U.S.C. § 1501; and now a third category, iii) Entries where liquidation is final (“March 27  Order”).  Previously, the Court’s order addressed the first two categories, leaving open the question of whether CBP was required to refund IEEPA duties for final liquidated entries.  The Court has now made clear that IEEPA duty refunds apply to entries where