US Customs and Border Protection (CBP) has updated its guidance for the Consolidated Administration and Processing of Entries (CAPE) tool, changing how importers must submit IEEPA refund claims for warehouse entries and withdrawals.
Effective July 7, 2026, warehouse entries (Entry Types 21 and 22) are no longer eligible for submission through a CAPE Declaration and will be rejected. However, warehouse withdrawals (Entry Types 31, 32, 34, and 38) remain eligible because IEEPA duties are assessed and paid when merchandise is withdrawn from a bonded warehouse, not when the warehouse entry is filed.
CBP also clarified that warehouse entries submitted through CAPE between April 20 and July 6, 2026, without the corresponding warehouse withdrawal(s), will not receive an IEEPA refund. Importers and customs brokers must instead submit a new CAPE Declaration for the applicable warehouse withdrawal entries where the duties were actually paid.
What This Means for Importers
If you are seeking an IEEPA duty refund on goods withdrawn from a bonded warehouse, ensure your CAPE Declaration is filed for the warehouse withdrawal rather than the original warehouse entry. Filing against the incorrect entry type may delay or prevent your refund claim.
Need Help Navigating the CAPE Process?
If you have questions about these updates or need assistance with IEEPA refund claims, CAPE Declarations, or determining the correct entry type for your submission, our Mohawk Global Trade Advisors are here to help.