CSMS # 68569567 - Best Practices for Protecting Your Information Regarding IEEPA Refunds

With the launch of the Consolidated Administration and Processing of Entries (CAPE), CBP expects that scammers will attempt to use social media, email, and other communication methods to secure account information from importers in order to interfere with the process of refunding International Emergency Economic Powers Act (IEEPA) duties.   

BACKGROUND to IEEPA Tariffs and Sec. 122 Tariffs

On February 20, 2026, the Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the imposition of tariffs. Later that same day, President Trump announced that he was imposing a temporary 10% surcharge on imports using Section 122 of the Trade Act of 1974 (19 U.S.C. § 2132). This is the first time a President has used Section 122.

Section 122 authorizes the President to impose temporary import duties or surcharges "[w]henever fundamental international payments problems require special import measures to restrict imports (1) to deal with large and serious United States balance-of-payments deficits, (2) to prevent an imminent and significant depreciation of the dollar in foreign exchange markets, or (3) to cooperate with other countries in correcting an international balance-of-payments disequilibrium." President Trump's actions have raised questions about the meaning of the term "balance-of-payments deficits" as it is used in Section 122.

Extending the Tariffs. Section 122 authorizes a surcharge for up to 150 days "unless such period is extended by Act of Congress." Congress could consider legislation to extend (or terminate) the surcharge proclaimed by President Trump, although Section 122 does not provide expedited procedures for considering such legislation.

Amending Section 122. If Congress approves or disapproves of Section 122 duties and does not wish to wait for or defer to courts' interpretations of the statute, it could either amend Section 122 or pursue nonbinding measures (such as a simple resolution) to express whether it thinks Section 122's conditions for tariffs are currently satisfied.

See: Proclamation 11012 of February 20, 2026

See: Section 122 of the Trade Act of 1974.

See: CRS Report IF13199.

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On February 20, 2026, the U.S. Supreme Court issued its decision in Learning Resources, Inc. v. Trump and Trump v. V.O.S. Selections, Inc., two appeals concerning tariffs President Trump had imposed under the International Emergency Economic Powers Act (IEEPA). In an opinion authored by Chief Justice Roberts, the Court held that IEEPA does not give the President authority to impose tariffs.

See: CRS Report LSB11398.

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On April 2, 2025, President Trump declared a separate emergency concerning "a lack of reciprocity in our bilateral trade relationships . . . as indicated by large and persistent annual U.S. goods trade deficits." Based on this declaration, President Trump invoked IEEPA to announce tariffs of at least 10% on imports from almost all U.S. trading partners and higher, country-specific "reciprocal tariffs" for many countries (collectively, the worldwide tariffs). President Trump subsequently modified the trafficking tariffs and the worldwide tariffs several times. The President also cited IEEPA when imposing tariffs on imports from Brazil, India, and various other imports based on emergency declarations.

See: Executive Order 14257 of April 2, 2025 Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits

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On February 1, 2025, President Donald Trump invoked IEEPA to announce tariffs on imports from Canada, Mexico, and the PRC, declaring emergencies largely concerning illicit drugs (the trafficking tariffs).

Executive Order 14193 imposed additional tariff of 25% on products of Canada, effective February 4, 2025.

See: Executive Order 14193 of February 1, 2025 Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border.

Executive Order 14194 imposed additional tariff of 25% on products of Mexico, effective February 4, 2025.

See: Executive Order 14194 of February 1, 2025 Imposing Duties To Address the Situation at Our Southern Border

Executive Order 14195 imposed additional tariff of 10% on products PRC, effective February 4, 2025.

See: Executive Order 14195 of February 1, 2025 Imposing Duties To Address the Synthetic Opioid Supply Chain in the People’s Republic of China

AVAILABLE NOW – Processing of IEEPA Refunds IMPORTANT

April 20, 2026, CSMS # 68396594 - AVAILABLE NOW – Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds.

See: International Emergency Economic Powers Act (IEEPA) Duty Refunds.

On April 20, 2026, U.S. Customs and Border Protection (CBP) launched the first phase of the Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment Secure Data Portal (ACE Portal). CAPE will simplify International Emergency Economic Powers Act (IEEPA) duty refund requests made pursuant to court order and in accordance with appropriate statutory authority by providing an electronic pathway to submit valid IEEPA duty refund claims.

CAPE is designed to consolidate refunds of IEEPA duties including interest rather than processing refunds on an entry-by-entry basis. CBP plans to implement CAPE through a phased development approach, adding more functionality in subsequent phases for more complicated scenarios. CAPE Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation.

NOTE: Per CBP’s practice, liquidation typically occurs automatically 314 days after entry.

See: CRS Report IF13150.

Executive Order 14389 of February 20, 2026, Ending Certain Tariff Actions

On February 25, 2026, the Executive Office of the President published in the Federal Register (91 FR 9437) Executive Order 14389 of February 20, 2026, Ending Certain Tariff Actions.

In light of recent events, the additional ad valorem duties imposed pursuant to IEEPA in Executive Order 14193, as amended; Executive Order 14194, as amended; Executive Order 14195, as amended; Executive Order 14245; Executive Order 14257, as amended; Executive Order 14323, as amended; Executive Order 14329, as amended; Executive Order 14380; and Executive Order 14382 shall no longer be in effect and, as soon as practicable, shall no longer be collected. All other actions, including any other action taken to address the national emergencies declared or described in Executive Order 14193, Executive Order 14194, Executive Order 14195, Executive Order 14245, Executive Order 14257, Executive Order 14323, Executive Order 14329, Executive Order 14380, and Executive Order 14382, that do not impose additional ad valorem duties under IEEPA or involve steps necessary to implement the imposition of additional ad valorem duties imposed under IEEPA shall not be affected by this order. The national emergencies declared or described in Executive Order 14193, Executive Order 14194, Executive Order 14195, Executive Order 14245, Executive Order 14257, Executive Order 14323, Executive Order 14329, Executive Order 14380, and Executive Order 14382 or subsequent orders remain in effect and shall not be affected by this order.

This action relates the International Emergency Economic Powers Act (IEEPA) tariffs struck down by the Supreme Court.

Ending Collection of IEEPA Midnight Tonight

U.S. Customs and Border Protection has provided guidance regarding the February 20, 2026 Executive Order (EO), “Ending Certain Tariff Actions,” that terminates the collection of the additional ad valorem duties imposed pursuant to the International Emergency Economic Powers Act (IEEPA).

Duties imposed pursuant to IEEPA under the following presidential actions, including all modifications and amendments, will no longer be in effect and will no longer be collected for goods entered for consumption or withdrawn from warehouse for consumption, on or after 12:00 a.m. eastern time on February 24, 2026:

• Executive Order 14193, Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border, 90 Fed. Reg. 9113 (Feb. 1, 2025), as amended;
• Executive Order 14194, Imposing Duties To Address the Situation at Our Southern Border, 90 Fed. Reg. 9117 (Feb. 1, 2025), as amended;
• Executive Order 14195, Imposing Duties To Address the Synthetic Opioid Supply Chain in the People's Republic of China, 90 Fed. Reg. 9121 (Feb. 1, 2025), as amended;
• Executive Order 14245, Imposing Tariffs on Countries Importing Venezuelan Oil; 90 Fed. Reg. 13829 (Mar. 24, 2025);
• Executive Order 14257, Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits, 90 Fed. Reg. 15041 (Apr. 2, 2025), as amended;
• Executive Order 14323, Addressing Threats to the United States by the Government of Brazil, 90 Fed. Reg. 37739 (July 30, 2025); and
• Executive Order 14329, Addressing Threats to the United States by the Government of the Russian Federation, 90 Fed. Reg. 38701 (Aug. 6, 2025), as amended.

U.S. Customs and Border Protection (CBP) will update the Automated Commercial Environment (ACE) programming, and all Harmonized Tariff Schedule of the United States (HTSUS) numbers applicable to the IEEPA tariffs will be inactive in ACE as of February 24, 2026.

This EO affects IEEPA duties only and does not affect any other duties, including duties imposed under section 232 of the Trade Expansion Act of 1962, as amended, and section 301 of the Trade Act of 1974, as amended. CBP will provide additional guidance to the trade community through CSMS messages as appropriate.

U.S. Tariff Overview

On January 30, 2026, U.S. Customs and Border Protection issued U.S. Tariff Overview.

Presidential 2025 Tariff Actions: Timeline and Status

Since the beginning of his second term on January 20, 2025, President Donald J. Trump has increased tariffs on U.S. imports from all global partners. To implement these tariffs, the President has cited authorities in the International Emergency Economic Powers Act (IEEPA, 50 U.S.C. §§1701 et seq.) and Section 232 of the Trade Expansion Act of 1962 (Section 232, 19 U.S.C. §1862, as amended). The Trump Administration has also initiated investigations under Section 232 which may result in additional sectoral tariffs. The Administration may also consider tariffs as a remedy for unfair trade practices under Section 301 of the Trade Act of 1974 (Section 301, 19 U.S.C. §§2411-20).

Since announcing these tariff actions, the Administration has been in negotiations with some partners on tariff and nontariff matters, and some trade partners have announced retaliatory tariffs on U.S. exports. Between April and December 2025, the Administration released 12 joint statements regarding framework agreements with partners on tariff issues (including with the European Union, Japan, South Korea, the United Kingdom, Switzerland, and others) and also announced a series of temporary tariff truces with China. Negotiations with other partners are ongoing.

Table 1. Summary of U.S. Executive Tariff Actions

January 20, 2025-December 31, 2025

United States Trade Representative Trade Agreements Countries & Regions Trade Topics News About search Op-Ed by Ambassador Jamieson Greer: The Year of the Tariff

United States Trade Representative Jamieson Greer published an op-ed in The Financial Times explaining how President Trump’s trade program is accelerating America’s re-industrialization, incentivizing domestic production with improved market access for U.S. exports.

The year 2025 will be remembered as the year of the tariff, regardless of one’s economic ideology. International trade is neither good nor bad — it just is. The real question is whether trade patterns serve the national interest. For President Donald Trump and his administration, that means a trade policy that accelerates re-industrialisation.

Read more HERE.

Modifying Reciprocal Tariff Rates Consistent With the Economic and Trade Arrangement Between the United States and the People’s Republic of China

On November 7, 2025, the Executive Office of the President published in the Federal Register (90 FR 50729Executive Order 14358 of November 4, 2025) Modifying Reciprocal Tariff Rates Consistent With the Economic and Trade Arrangement Between the United States and the People’s Republic of China.

Executive Order 14346 of September 5, 2025 Modifying the Scope of Reciprocal Tariffs and Establishing Procedures for Implementing Trade and Security Agreements

On September 10, 2025, the Executive Office of the President published in the Federal Register (90 FR 43737) Executive Order 14346 of September 5, 2025, Modifying the Scope of Reciprocal Tariffs and Establishing Procedures for Implementing Trade and Security Agreements.

Note: All products that are properly classified in the provisions of the Harmonized Tariff Schedule of the United States (HTSUS) that are listed in this Annex are potentially eligible to be exempted from duties imposed by Executive Order 14257, as amended, as determined by the Secretary of Commerce and the United States Trade Representative for each trading partner that has concluded an agreement on reciprocal trade, based on the scope and nature of the trading partner's commitments under that agreement. The product descriptions that are contained in this Annex are provided for informational purposes only, do not supersede the text of the HTSUS, and are not intended to delimit in any way the scope of the action, except as specified below. Only items that are properly classified in the listed provisions of the HTS US are potentially eligible to be exempted from the tariff action imposed by Executive Order 14257, as amended. Any questions regarding the scope of particular HTSUS provisions should be referred to U.S. Customs and Border Protection. In the product descriptions, the abbreviation "nesoi" means "not elsewhere specified or included".

The Annex includes serveral HTSUS classifications relating to silk (from raw silk through silk fabric) and fine animal hair fiber (but not yarn or fabric).

Further Modifying the Reciprocal Tariff Rates

On August 6, 2025, the Exective Office of the President published in the Federal Register (90 FR 37963) Executive Order 14326 of July 31, 2025, Further Modifying the Reciprocal Tariff Rates.

Presidential 2025 Tariff Actions: Timeline and Status: Helpful Summary and Tables

August 22, 2025, Congresssional Research Report R48549, Presidential 2025 Tariff Actions: Timeline and Status.

Since the beginning of his second term on January 20, 2025, President Donald J. Trump has increased tariffs on U.S. imports from all global partners. To implement these tariffs, the President has cited authorities in the International Emergency Economic Powers Act (IEEPA, 50 U.S.C. §§1701 et seq.) and Section 232 of the Trade Expansion Act of 1962 (Section 232, 19 U.S.C. §1862, as amended). The Trump Administration has also initiated investigations under Section 232 which may result in additional sectoral tariffs. The Administration may also consider tariffs as a remedy for unfair trade practices under Section 301 of the Trade Act of 1974 (Section 301, 19 U.S.C. §§2411-20).

Since announcing these tariff actions, the Administration has been in negotiations with some partners on tariff and nontariff matters, and some trade partners have announced retaliatory tariffs on U.S. exports. Between April and August 2025, the Administration reached framework agreements with the United Kingdom and the European Union, and a temporary tariff truce with China. In July 2025, the Administration also announced initial details of preliminary agreements with Indonesia, Vietnam, the Philippines, South Korea, and Japan. Some negotiations appear to have stalled (e.g., with Canada and India); other negotiations are ongoing (e.g., with Mexico and China). The conclusion of ongoing talks and the implementation of agreed terms may further alter the details of the tariff actions summarized in the following tables.

Notice of Implementation of Addressing Certain Tariffs on Imported Articles Pursuant to the President’s Executive Order 14289

On May 20, 2025, U.S. Customs and Border Protection published in the Federal Register (90 FR 21487) Notice of Implementation of Addressing Certain Tariffs on Imported Articles Pursuant to the President’s Executive Order 14289.

Modifying Reciprocal Tariff Rates To Reflect Discussions With the People’s Republic of China

On May 21, 2025, the Executive Office of the President published in the Federal Register (90 FR 21831) Executive Order 14298 of May 12, 2025 Modifying Reciprocal Tariff Rates To Reflect Discussions With the People’s Republic of China.

Reciprocal Trade and Tariffs

Presidential Documents; Presidential Documents 9837; Memorandum of February 13, 2025; Reciprocal Trade and Tariffs (90 FR 9837)

Amended Notice of Implementation of Additional Duties on Products of the People’s Republic of China Pursuant to the President’s February 1, 2025 Executive Order Imposing Duties To Address the Synthetic Opioid Supply Chain in the People’s Republic of China

On February 12, 2025, the Department of Homeland Security published in the Federal Register (90 FR 9431) Amended Notice of Implementation of Additional Duties on Products of the People’s Republic of China Pursuant to the President’s February 1, 2025 Executive Order Imposing Duties To Address the Synthetic Opioid Supply Chain in the People’s Republic of China

Amended Notice of Implementation of Additional Duties on Products of the People’s Republic of China

On February 12, 2025, U.S. Customs and Border Protection published in the Federal Register (90 FR 9431) Amended Notice of Implementation of Additional Duties on Products of the People’s Republic of China Pursuant to the President’s February 1, 2025 Executive Order Imposing Duties To Address the Synthetic Opioid Supply Chain in the People’s Republic of China.

Trump Threatens 25% Tariff on Mexican Goods

To address the emergency at the Southern Border, President Trump announced he is invoking the authorities granted by the International Emergency Economic Powers Act. Accordingly, starting on June 10, 2019, the United States will impose a 5 percent Tariff on all goods imported from Mexico. If the illegal migration crisis is alleviated through effective actions taken by Mexico, to be determined in our sole discretion and judgment, the Tariffs will be removed. If the crisis persists, however, the Tariffs will be raised to 10 percent on July 1, 2019. Similarly, if Mexico still has not taken action to dramatically reduce or eliminate the number of illegal aliens crossing its territory into the United States, Tariffs will be increased to 15 percent on August 1, 2019, to 20 percent on September 1, 2019, and to 25 percent on October 1, 2019. Tariffs will permanently remain at the 25 percent level unless and until Mexico substantially stops the illegal inflow of aliens coming through its territory.