Sanders Brokerage » ALERTS

IEEPA – Court of Int’l Trade – REFUND PROCEDURES to ensure IEEPA refunds are protected

stevelsandershome — Wed, 01 Apr 2026 19:25:38 +0000

The following information is provided by the law firm of Sandler, Travis & Rosenberg, P.A. We ask that you read this information. I appears imperative to ensure that you would be eligible you (through your ACE Portal Account) or your broker must file a Formal Protest on everyone of your import entries in which you paid or were forced to pay IEEPA duties to the U.S. Government through CBP.

CBP filed its status report early today, March 31, in Atmus Filtration to the CIT. It’s an important one.

Here are some key points regarding what Consolidated Administration and Processing of Entries (CAPE) “Phase 1” will and won’t be doing:

CAPE Phase 1 will be limited to entries that “are either unliquidated or for which the 90-day voluntary reliquidation period under 19 U.S.C. § 1501 has not expired,” despite Judge Eaton’s latest amended order extending relief to finally liquidated entries. However, CBP says that it “intends to expand CAPE to process finally liquidated entries in a subsequent phase of development.”

CAPE Phase 1 will accept entries where the liquidation status is “Suspended,” “Extended,” or “Under Review,” as well as warehouse and warehouse withdrawal entries, but in these instances, refunds will be provided in the normal course upon liquidation, rather than immediately. This includes entries subject to AD/CVD.

The following categories of entries will not be accepted for CAPE Phase 1: entries flagged for reconciliation; entries designated on a drawback claim; entries covered by an open protest; entries not filed in ACE/entries without a liquidation status in ACE; entries subject to AD/CVD for which Commerce has issued liquidation instructions that are pending liquidation under 19 U.S.C. § 1504(d).

“CBP will take up to 45 days from its acceptance of a CAPE Declaration to review and liquidate the validated entry summaries identified on the CAPE Declaration, unless there is a compliance concern necessitating further review.”

For subsequent phases of CAPE, CBP says it expects to develop the following functionalities, among others: “Enhanced tools and validations to ensure compliance”; “Tools to further streamline revenue enforcement in situations in which there is an outstanding bill for non-IEEPA duties associated with an entry included on a CAPE Declaration”; “The capability to process entries for which liquidation is final”; and “The capability to process non-[ABI] entries where no entry summary lines exist.”

A few key takeaways. First, none of this changes our advice to continue protesting and consider filing a refund suit. Nothing in the status update addresses the protestability issue or whether suit is required. And although entries with an open protest won’t be covered in Phase 1, neither will finally liquidated entries. It is unclear whether importers can withdraw their protests and expect to be able to take part in CAPE Phase 1.

Second, this update suggests that importers should wait until after the 90-day voluntary reliquidation window to protest, just in case CAPE comes out in time for CBP to process these entries. CBP claims that if there’s at least 10 days left on the 90-day voluntary reliquidation clock, it can process them in time. However, waiting to file can mean missing timely protests altogether.

And third, CBP’s status update makes clear that it will be spot-checking entries for compliance issues and seeking offset on refunds. Again, another reason for clients to make sure that their entries are in order and that they have supporting documentation for their classification, value, COO, etc.

The NCBFAA Customs Committee and Counsel of Sandler, Travis & Rosenberg, P.A., will continue to monitor the CIT and CBP actions related to the IEEPA refunds and provide updates to our members, as available.

CBP DUTY REFUNDS TO BE VIA ACH BANK TRANSFER ONLY – UPDATE

stevelsandershome — Thu, 15 Jan 2026 16:33:03 +0000

This is a revision / update to the topic of CBP DUTY REFUNDS VIA ACE PORTAL ACH BANK TRANSFER. There is a lot to this topic and we will attempt to update this posting as time goes by and as more information is revealed, but to start with the National Customs Brokers Association is having a support call today from 2 – 3 p.m. Eastern Time.

We wanted to provide the documentational instructions that CBP has provided. There are 6 publications, but we have provided them via the singular media link (here). ACE ACH REFUND instructions from CBP

We hope this helps shine some instructional light on this important situation.

——————————————————– Early posting follows:

CBP’s (message) CSMS 67305746 announced that beginning February 5, 2026, in order for Importers to Receive Refunds they must be set up for Electronic Refunds. NO PAPER CHECKS WILL BE ISSUED.

It now appears that all importers anticipating or expecting duty refunds for whatever reasons including the potential IEEPA duty refunds, scheduled to be ruled upon by the Supreme Courts (soon), must set up an ACE Portal account including the tab for ACH refunds, complete with the importers ACH bank information. Please see the attached document for further instructions and directions.

CSMS 67305746

CBP is hosting a call on Jan 28 and Feb 11 to provide more information. Interested parties can attend the conference calls scheduled for January 28th, and February 11th via Microsoft Teams

America First Trade Policy

stevelsanders98230 — Wed, 29 Jan 2025 22:21:21 +0000

You may have heard of President Trump and his boasting of the America First Trade Policy, his reference and inferences to an External Revenue Service (ERS). Additionally, you no doubt have heard of the threat of “25% duties on all goods from Canada and Mexico” (unquote). It appears that the start of his efforts were put in document form and published several days ago. In the included publication *(see below hyperlink) are demands and concepts put forth by the President. In specific the reference is made of the demand by the President for the United States Trade Representative to tender (to the President) by April 1st 2025 a “review” document assessing the impact of the USMCA on American workers, farmers, ranchers, service providers and other business. The U.S. Trade Representative is to make recommendations to the President by April 1st, 2025 in preparation for the July 2026 USMCA review.

It is still possible that the President could impose 25% duties on goods coming into the U.S.A., from Canada and or Mexico, at any point in the near future, but we feel and believe (and hope) that goods that fall under the USMCA free trade agreement, will (hopefully) remain duty free, at least until the July of 2026 review of the USMCA.

The above paragraph is merely our opinion and is not considered to be binding.

The crux of the publication which was issued January 20th can be found here: * America First Trade Policy – 2025

Lacey Act Certification Phase VII – December 1, 2024

stevelsanders98230 — Wed, 19 Jun 2024 22:30:39 +0000

Please note that APHIS / USDA (Animal Plant Health Inspection Services) has published in the Federal Registar the LACEY ACT – PHASE VII implementation of the enforcement schedule, beginning December 1st, 2024 and includes many additional new Tariff numbers to be subject to LACEY ACT reporting. While this is the 6-month comment period it is highly unlikey that APHIS / USDA will make any adjustments to the December 1, 2024 list.

Please download and read the attached Federal Register Publication dated May, 31, 2024 – allowing APHIS / USDA their 6-month advance notification. Any questions, please don’t hesitate to contact our office.

Revised Lacey Act – Phase VII December 1 2024

Thanks and Best Regards

Steve Sanders

Manifest Preparation – Information Notice (Buffalo)

stevelsanders98230 — Fri, 15 Dec 2023 22:43:35 +0000

CBP Buffalo has provided new instructions today on issues of “Electronic Information for Truck Cargo Discrepancies”. In their Information Notice they identify 6 points of frequent errors by the carriers, and have asked the brokers to pass along their Information Notice. As they state in their document . . . “This information notice is also a reminder that violations of the above requirements will result in penalty actions initiated by U.S. Customs and Border Protection.”

Please review the attached Information Notice and take care in your ACE e-manifesting processes.

BFO Info Notice 2024-001 Electronic Information Discrepancies

Thanks / Steve Sanders – Sanders Brokerage Services

NAFTA Certificate of Origin – CBP 434 continued use past expiry date “okay”.

stevelsanders98230 — Tue, 19 Jun 2012 04:00:47 +0000

The CBP 434 (NAFTA Certificate of Origin Certificate) expired on March 31, 2012. CBP has approved its extended use until a new form has been approved. Following is the posting by CBP. (Posted by Sanders Brokerage Services):

Please be advised that CBP is aware that the most current CBP Form 434, “NAFTA Certificate of Origin,” available on the CBP website at http://forms.cbp.gov/pdf/CBP_Form_434.pdf, lists a March 31, 2012, expiration date. Notwithstanding the expiration date, the trade may continue to use this document or a substantially similar, alternate version. CBP will post the reapproved CBP Form 434 as soon as it becomes available.

Goods returned to the USA – CBP and 9801.00 Provisions

stevelsanders98230 — Mon, 18 Jun 2012 12:00:02 +0000

C.B.P. and the 9801.00 Provisions of the Tariff Schedule: Things ebb and flow with any government agencies. Current hot topics, catch phrases, the issues of the week frequently change. Recently C.B.P. has impressed upon the trade (importing public) of the need for full compliance with the duty free provisions of 9801.00. These include the return of U.S. manufactured articles, the return of goods following a trade show, circus, scientific or education endeavor abroad (perhaps in Canada), the return of goods following lease or similar use agreement while abroad, and the return of goods that were rejected or refused by the foreign recipient.

We wanted to take a few minutes and advise you information notes we took at a recent CBP meeting with Customs in Blaine regarding the above issues, and others. We ask that you take a moment to review the following notes and the regulatory provisions. You’ll have questions, so don’t hesitate to call or email. As part of our regulatory responsibilties we feel it is our job to inform you of these provisions and ask that you do you very best to remain in compliance with all provisions of the law.

9801.00.10 – U.S. Manufactured Goods Returned to the USA
- Manufacturers Statement of manufacture must be:
- On the actual manufacturers letterhead
- Signed by the U.S. manufacturer
- And must include a statement that they made the goods
- By the way: CBP does call to confirm these facts.
- For this provision goods must actually be made in the U.S.A,
  - They cannot have been advanced in value or improved in condition while abroad.
  - They cannot have been subjected to any process of manufacture while abroad.
9801.00.2000: (19 CFR 10.108)
- These goods must be sent abroad for lease or similar use agreement
- Returned by or for the account of the ORIGINAL importer
- Required Proof:
  - Original Entry Summary
  - Copy of Lease / Rental or similar use agreement
9801.00.2500: (19CFR 10.8a)
- Requires that all 4 (four) of the criteria be met
  - Exported within 3 years of previous import, and
  - Articles not advanced in value while abroad (in Canada in our case), and
  - Good did not conform to sample or specifications, and
  - Re-imported to the ORIGINAL importer of the goods
- Required Proof:
  - Copy of original Entry Summary (7501) and import invoice copy so proof can be confirmed.
  - Declaration by shipper
  - Declaration by owner consignee
9801.00.4000: (19 CFR 10.67) Goods foreign or domestic returned from Scientific or Education studies.
- Required Proof:
  - CBP 3311 signed by the importer, or
  - Certified B-3 entry (or Canada Customs form E-29B)
  - Declaration by Shipper
  - Declaration by Ultimate Consignee
- NOTE: CANADA CUSTOMS “DOES” actually Certify Canada Customs B3 entry copies! CBP knows this and importers are instructed to not hide behind any such claim.
9801.00.5000 (19 CFR 10.66) Goods foreign or domestic returned from circus or menagerie
- Required Proof:
  - CBP 3311 importer signed, and
  - CBP 4455 signed and stamped by a CBP Officer and,
  - If Animals present the original animal inventory list signed by CBP prior to departure.
9801.00.6000: (19 CFR 10.66) Goods foreign or domestic returned from public expo / fair / conference:
- NOTE: These must be a public exposition
  - If private showing or showing private office this provision does not apply (pay duty)
- Required Proof:
  - CBP 3311 importer signed, and
  - CBP 4455 signed and/or stamped by a CBP Officer, or
  - Certified B3 Entry

FDA – MARCS-ITACS

stevelsanders98230 — Sat, 02 Jun 2012 12:00:00 +0000

FDA is rolling out their new web based “Entry Status” system known as MARCS and ITACS. Users can track FDA entry status changes on FDA regulated commodity lines. Additionally users can upload import / label / documents and such to the FDA’s ITACS website thereby providing immediate information to the FDA Compliance Officer working the importation.

Currently the system is available to all users and individuals who desire to access or use the website. User log in and password information is not required. Users must have the import entry number and knowledge of the CBP tariff line number and the FDA line item number.

For a preview of the website please visit: https://itacs.fda.gov/itacs/app/welcomeToITACS.jsf

Fee free to give us a call for more information on this application, or check out the website above, as it is fairly self explanatory. MARCS, ITACS and PREDICT are all new software applications being developed and deployed by the FDA to better analysis importations, improve risk assessments, heighten the exchange of information, and expedite the release of qualified importations.

FAST Lane Reconfiguration

stevelsanders98230 — Tue, 10 Apr 2012 14:55:00 +0000

Enhancements to the approaching truck FAST Lane at the Pacific Highway border crossing in Blaine, WA (port 3004) is complete. The opening of this dedicated FAST lane for southbound approaching drivers will greatly expedite the arrival of C-TPAT cargo at U.S. Customs (CBP). The reconfiguration provides a singular approaching truck lane for all FAST certified carriers with their C-TPAT certified freight and should significantly reduce carrier delays at the Blaine port of entry. A debt of “thanks” to Transport Canada and the Canadian Government for making this happen on schedule despite the in-climate weather conditions.

There’s no time like the present to get your firm C-TPAT certified.

A diagram of the FAST Lane Reconfiguration project is supplied for your review: FAST Lane Construction Drawing

Additional here is a copy of the local area Port Information Trade Notice outlining the changes:FAST Lane Contruction