Overview
- CBP launched the CAPE portal on April 20, 2026 to let importers redeclare entries and it has validated submissions and begun liquidations that cover roughly $85 billion in unliquidated IEEPA tariff claims.
- On May 29 the Administration filed a motion in V. O.S. Selections, Inc. v. Trump saying it will appeal the Court of International Trade’s universal injunction that ordered reliquidation of finally liquidated entries.
- The Administration set a three‑category framework that treats unliquidated entries as CBP‑processable, requires court orders for finally liquidated entries where importers have sued, and seeks to block universal relief for finally liquidated entries where importers have not sued.
- Importers face urgent choices because entries continue to liquidate and those that become finally liquidated may lose automatic access to refunds unless they file protective protests or suits in the Court of International Trade.
- Logistics firms and shippers that said they would return refunded tariffs now confront class actions and complex accounting problems because few companies can cleanly reverse past tariff pass‑throughs, which could drive prolonged commercial and reputational disputes.