CAPE Phase 3 Opens Oct. 6: IEEPA Refunds on Final Entries for CIT Plaintiffs

By Erik | September 30, 2026
A photorealistic editorial illustration of a U.S. Customs and Border Protection processing environment, rendered in a cool corporate blue and steel-gray palette. In the foreground, a large courthouse column and set of classical steps rise beside a modern digital control interface, symbolizing the intersection of litigation and automated customs processing. Overlaid on the scene, translucent holographic panels display abstract shipping manifests, stacked cargo containers, and a glowing calendar highlighting a date circled in red, suggesting an official regulatory deadline. In the background, a soft-focus shipping port with cranes and stacked containers fades into a hazy horizon, while streams of light representing data flow between the courthouse and a digital ledger of financial transactions. A gavel rests subtly beside a stylized customs seal, and faint binary-like light trails connect scattered padlock icons—some open, some closed—representing selective, restricted access to a bureaucratic refund system. The mood is precise, institutional, and quietly tense, reflecting complex trade law and regulatory gatekeeping. Use a realistic, high-detail editorial illustration style with dramatic directional lighting, sharp shadows, and a restrained, professional color palette of navy, slate, silver, and muted gold accents. No text, logos, or captions anywhere in the image.

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…

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You Still Have Options: Recovering IEEPA Tariff Refunds After the CAPE and Protest Deadlines Have Passed

By Erik | August 12, 2026
A wide-angle editorial photograph of a determined importer or business professional standing in a grand federal courthouse corridor, viewed from a low angle looking up, conveying strength and resolve. The figure is dressed in business attire, holding a thick folder of documents, with dramatic natural light streaming through tall arched windows casting long shadows across marble floors. The atmosphere is serious and institutional, with ornate neoclassical architecture visible — columns, high ceilings, and stone walls suggesting the weight and permanence of the legal system. In the background, blurred courthouse doors suggest an open path forward. The overall mood is one of opportunity within a formal, authoritative setting — hopeful but urgent. Cinematic lighting, editorial photography style, shallow depth of field.

The Supreme Court struck down IEEPA tariffs in February 2026, but many importers who missed the CAPE refund window or the 180-day protest deadline wrongly believe they have no recourse. A separate path through the U.S. Court of International Trade under 28 U.S.C. § 1581(i) remains open, offering a two-year statute of limitations — but acting quickly is critical before entry-specific deadlines expire permanently.

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