News
CAPE Phase 3 Opens Oct. 6: IEEPA Refunds on Final Entries for CIT Plaintiffs
U.S. Customs and Border Protection has informed the Court of International Trade that Phase 3 of its CAPE refund system will launch October 6, 2026, enabling reliquidation of finally liquidated entries subject to IEEPA duties. Unlike prior phases, Phase 3 is restricted to importers who are plaintiffs in IEEPA refund litigation and whose entries are…
Read MoreCBP Proposes Requiring Importers to Maintain Records of Foreign Export Documentation
CBP’s September 2026 advance notice of proposed rulemaking may require importers to obtain, retain, and possibly submit foreign export declarations, invoices, and certificates their suppliers filed abroad, comparing them against U.S. entries to detect undervaluation or transshipment. This article examines the proposal’s practical challenges, legitimate reasons for discrepancies, and how importers should prepare comments before the December 1, 2026 deadline.
Read MoreCBP Voiding Importer of Record Numbers on September 18
CBP will void importer of record numbers starting September 18, 2026, if Form 5106 data—physical address, email, or phone—doesn’t belong directly to the importer, immediately blocking imports. High-risk profiles include foreign IORs, DDP sales, and drop-shipping using third-party addresses. Importers should verify data and powers of attorney now to avoid stalled shipments.
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