{
  "data_version": "1",
  "schema": "https://whatledto.com/data",
  "id": "us-customs-and-border-protection",
  "name": "U.S. Customs and Border Protection",
  "kind": "regulator",
  "url": "https://whatledto.com/who/us-customs-and-border-protection",
  "description": "Collects tariffs and processes refunds.",
  "same_as": [
    "https://en.wikipedia.org/wiki/U.S._Customs_and_Border_Protection",
    "https://www.cbp.gov/"
  ],
  "timelines": [
    {
      "slug": "us-beef-prices",
      "title": "Record Beef Prices: The Smallest Herd Since 1951, the Packer Probe and the Import Fix",
      "url": "https://whatledto.com/events/us-beef-prices",
      "json": "https://whatledto.com/events/us-beef-prices.json",
      "role": "Administers quota entry procedures for the lean-beef-trimmings allocations.",
      "entries": 2,
      "updated_at": "2026-10-14T14:54:56.735135+00:00"
    },
    {
      "slug": "us-canada-trade-war",
      "title": "The US–Canada Trade War: From the Fentanyl Tariffs to Section 338 and Dollar-for-Dollar Retaliation",
      "url": "https://whatledto.com/events/us-canada-trade-war",
      "json": "https://whatledto.com/events/us-canada-trade-war.json",
      "role": "Agency administering entry-for-consumption treatment under the tariff revisions.",
      "entries": 1,
      "updated_at": "2026-10-14T06:23:01.265281+00:00"
    },
    {
      "slug": "us-tariff-refund-litigation",
      "title": "IEEPA Tariff Refunds: From the Supreme Court Ruling to the Console Lawsuits",
      "url": "https://whatledto.com/events/us-tariff-refund-litigation",
      "json": "https://whatledto.com/events/us-tariff-refund-litigation.json",
      "role": "Processes IEEPA-duty refunds and interest through the CAPE system and reports refund-processing totals.",
      "entries": 21,
      "updated_at": "2026-10-14T04:35:35.915350+00:00"
    }
  ],
  "entries": [
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 2059,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n2059",
      "date": "2026-10-07",
      "date_precision": "day",
      "title": "Manufacturers Alliance reports partial Phase 2 IEEPA refunds",
      "summary": "Manufacturers Alliance reported that 76% of surveyed Phase 2 filers had received only partial refunds and 24% reported full refunds. It also reported that 54% of partially refunded companies received no CBP explanation, error code, or line-level detail for the remaining amount.",
      "type": "report",
      "entities": [
        "Manufacturers Alliance",
        "U.S. Customs and Border Protection",
        "CAPE"
      ],
      "parties": [
        "manufacturers-alliance",
        "us-customs-and-border-protection",
        "cape"
      ],
      "sources": [
        {
          "url": "https://www.manufacturersalliance.org/newsroom/few-manufacturers-are-getting-full-ieepa-tariff-refunds",
          "outlet": "Manufacturers Alliance",
          "published": "2026-10-07",
          "quote": "But 76% of Phase 2 filers have been refunded only in part, and just 24% report full refunds."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 2058,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n2058",
      "date": "2026-10-06",
      "date_precision": "day",
      "title": "CBP reports $126 billion certified for IEEPA refund disbursement",
      "summary": "CBP reported that approximately $136.6 billion in potential and certified refunds had been accepted for CAPE processing as of October 2. Of that amount, approximately $126 billion in duties and interest had been refunded or sent for Treasury disbursement.",
      "type": "report",
      "entities": [
        "U.S. Customs and Border Protection",
        "CAPE",
        "U.S. Department of the Treasury"
      ],
      "parties": [
        "us-customs-and-border-protection",
        "cape",
        "us-department-of-the-treasury"
      ],
      "sources": [
        {
          "url": "https://www.cit.uscourts.gov/sites/cit/files/26-123.pdf",
          "outlet": "U.S. Court of International Trade",
          "published": "2026-10-08",
          "quote": "As of October 2, 2026, approximately \n$136.6 billion in potential and certified refunds has been accepted for processing in CAPE, and of \nthat amount, approximately $126 billion in duties plus interest  has been refunded."
        },
        {
          "url": "https://www.americanactionforum.org/shipment/higher-prices-and-growing-disapproval/",
          "outlet": "American Action Forum",
          "published": "2026-10-08",
          "quote": "This means that $136.6 billion in potential and certified refunds (including interest) have been accepted for processing of which $126 billion has been sent out for disbursement to importers who paid the illegal IEEPA tariffs."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 2057,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n2057",
      "date": "2026-10-06",
      "date_precision": "day",
      "title": "CBP deploys CAPE Phase 3 for eligible refund plaintiffs",
      "summary": "U.S. Customs and Border Protection deployed CAPE Phase 3 for plaintiffs in more than 4,000 cases in which the court had entered an order. Phase 3 permits those plaintiffs to file CAPE declarations for finally liquidated entries.",
      "type": "regulatory",
      "entities": [
        "U.S. Customs and Border Protection",
        "Court of International Trade",
        "CAPE"
      ],
      "parties": [
        "us-customs-and-border-protection",
        "court-of-international-trade",
        "cape"
      ],
      "sources": [
        {
          "url": "https://www.cit.uscourts.gov/sites/cit/files/26-123.pdf",
          "outlet": "U.S. Court of International Trade",
          "published": "2026-10-08",
          "quote": "On October 6, 2026, Customs deployed CAPE Phase 3, which permits the plaintiffs in \nthe more than 4,000 cases where the court’s order has been entered to file a CAPE declaration."
        },
        {
          "url": "https://www.manufacturersalliance.org/newsroom/few-manufacturers-are-getting-full-ieepa-tariff-refunds",
          "outlet": "Manufacturers Alliance",
          "published": "2026-10-07",
          "quote": "Phase 3, which covers finally liquidated entries and opens October 6, is currently limited to plaintiffs for whom the Court of International Trade (CIT) has ordered reliquidation."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 1866,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n1866",
      "date": "2026-10-05",
      "date_precision": "day",
      "title": "CBP seeks OMB review of CAPE refund-work-sheet collection",
      "summary": "U.S. Customs and Border Protection published a Federal Register notice concerning an information collection request for CAPE refund worksheets. The notice states that CBP will submit the request to the Office of Management and Budget for review and approval under the Paperwork Reduction Act.",
      "type": "regulatory",
      "entities": [
        "U.S. Customs and Border Protection",
        "Department of Homeland Security",
        "Office of Management and Budget",
        "CAPE"
      ],
      "parties": [
        "us-customs-and-border-protection",
        "department-of-homeland-security",
        "office-of-management-and-budget",
        "cape"
      ],
      "sources": [
        {
          "url": "https://www.govinfo.gov/content/pkg/FR-2026-10-05/html/2026-20228.htm",
          "outlet": "Federal Register / U.S. Customs and Border Protection",
          "published": "2026-10-05",
          "quote": "The Department of Homeland Security, U.S. Customs and Border Protection (CBP) will be submitting the following information collection request to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act of 1995 (PRA)."
        }
      ]
    },
    {
      "timeline": "us-beef-prices",
      "id": 1750,
      "url": "https://whatledto.com/events/us-beef-prices#n1750",
      "date": "2026-10-01",
      "date_precision": "day",
      "title": "Second other-countries lean-beef quota tranche opens",
      "summary": "The second 100,000-metric-ton tranche for other countries or areas opened on October 1, 2026. The tranche was scheduled to close on October 30, 2026.",
      "type": "regulatory",
      "entities": [
        "U.S. government",
        "U.S. Customs and Border Protection",
        "Office of the United States Trade Representative",
        "USDA"
      ],
      "parties": [
        "us-government",
        "us-customs-and-border-protection",
        "office-of-the-united-states-trade-representative",
        "usda"
      ],
      "sources": [
        {
          "url": "https://www.govinfo.gov/content/pkg/FR-2026-08-31/pdf/2026-17842.pdf",
          "outlet": "Federal Register",
          "published": "2026-08-31",
          "quote": "“The second tranche of 100,000 mt will open on October 1, 2026, and close on October 30, 2026.”"
        }
      ]
    },
    {
      "timeline": "us-beef-prices",
      "id": 1749,
      "url": "https://whatledto.com/events/us-beef-prices#n1749",
      "date": "2026-10-01",
      "date_precision": "day",
      "title": "Final Argentine lean-beef quota tranche opens",
      "summary": "The fourth 20,000-metric-ton tranche of the Argentine lean-beef-trimmings quota opened on October 1, 2026. The tranche was scheduled to close on December 31, 2026.",
      "type": "regulatory",
      "entities": [
        "U.S. government",
        "Argentina",
        "U.S. Customs and Border Protection",
        "Office of the United States Trade Representative",
        "USDA"
      ],
      "parties": [
        "us-government",
        "argentina",
        "us-customs-and-border-protection",
        "office-of-the-united-states-trade-representative",
        "usda"
      ],
      "sources": [
        {
          "url": "https://www.govinfo.gov/content/pkg/FR-2026-02-13/pdf/2026-03050.pdf",
          "outlet": "Federal Register",
          "published": "2026-02-13",
          "quote": "“The fourth tranche of 20,000 mt will open on October 1, 2026, and close on December 31, 2026.”"
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 1711,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n1711",
      "date": "2026-09-30",
      "date_precision": "day",
      "title": "CBP updates Form 5106 correction guidance for IEEPA refunds",
      "summary": "U.S. Customs and Border Protection updated its IEEPA-duty-refund guidance with instructions for correcting importer information on CBP Form 5106. CBP said licensed customs brokers with valid powers of attorney may make updates through ABI Action Code U, while importers may update information through the ACE Portal.",
      "type": "regulatory",
      "entities": [
        "U.S. Customs and Border Protection",
        "ACE",
        "Importers of Record",
        "licensed customs brokers"
      ],
      "parties": [
        "us-customs-and-border-protection",
        "ace",
        "importers-of-record",
        "licensed-customs-brokers"
      ],
      "sources": [
        {
          "url": "https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds",
          "outlet": "U.S. Customs and Border Protection",
          "published": "2026-09-30",
          "quote": "It is the responsibility of the trade community to ensure that the information provided on the CBP Form 5106 is accurate and complete."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 1445,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n1445",
      "date": "2026-09-18",
      "date_precision": "day",
      "title": "CBP begins enhanced enforcement of Form 5106 information",
      "summary": "CBP said enhanced enforcement would commence on September 18, 2026, including immediately voiding importer-of-record numbers carrying inaccurate information on CBP Form 5106.",
      "type": "regulatory",
      "entities": [
        "U.S. Customs and Border Protection",
        "CBP Form 5106",
        "CAPE"
      ],
      "parties": [
        "us-customs-and-border-protection",
        "cbp-form-5106",
        "cape"
      ],
      "sources": [
        {
          "url": "https://www.govinfo.gov/content/pkg/FR-2026-08-19/pdf/2026-16911.pdf",
          "outlet": "Federal Register / U.S. Customs and Border Protection",
          "published": "2026-08-19",
          "quote": "“This enhanced enforcement, including immediate voiding of IOR numbers with inaccurate information on the CBP Form 5106, will commence on September 18, 2026.”"
        },
        {
          "url": "https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds",
          "outlet": "U.S. Customs and Border Protection",
          "published": "2026-09-02",
          "quote": "“Only the IOR or the licensed customs broker who filed the entries can file a CAPE Declaration.”"
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 1443,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n1443",
      "date": "2026-09-15",
      "date_precision": "day",
      "title": "CBP sets CAPE Phase 3 deployment for October 6",
      "summary": "U.S. Customs and Border Protection notified the Court of International Trade that CAPE Phase 3 would deploy on October 6, 2026. Plaintiffs that submitted a valid importer-of-record number to CBP by July 30, 2026, would be eligible to file Phase 3 declarations beginning on that date.",
      "type": "announcement",
      "entities": [
        "U.S. Customs and Border Protection",
        "Court of International Trade",
        "CAPE"
      ],
      "parties": [
        "us-customs-and-border-protection",
        "court-of-international-trade",
        "cape"
      ],
      "sources": [
        {
          "url": "https://www.internationaltradeinsights.com/2026/09/cbp-states-cape-phase-3-will-deploy-on-october-6-2026/",
          "outlet": "International Trade & Supply Chain Insights / Husch Blackwell",
          "published": "2026-09-16",
          "quote": "“U.S. Customs and Border Protection (CBP) has notified the Court of International Trade (CIT) that Phase 3 of its Consolidated Administration and Processing of Entries (CAPE) will deploy on October 6, 2026.”"
        },
        {
          "url": "https://geodis.com/us-en/phase-3-cbps-cape-system-due-launch-october-6-2026",
          "outlet": "GEODIS",
          "published": null,
          "quote": "“Beginning October 6, 2026, plaintiffs who submitted a valid importer of record number to CBP by July 30, 2026, will be eligible to file CAPE declarations for Phase 3.”"
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 1442,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n1442",
      "date": "2026-09-15",
      "date_precision": "day",
      "title": "CBP reports $122 billion in certified IEEPA refunds",
      "summary": "CBP reported that CAPE had accepted approximately $134.7 billion in potential and certified refunds for processing. It said approximately $122 billion in duty refunds and interest had been certified and transmitted to the U.S. Treasury for payment.",
      "type": "report",
      "entities": [
        "U.S. Customs and Border Protection",
        "U.S. Department of the Treasury",
        "CAPE"
      ],
      "parties": [
        "us-customs-and-border-protection",
        "us-department-of-the-treasury",
        "cape"
      ],
      "sources": [
        {
          "url": "https://www.anderinger.com/cbp-accelerates-ieepa-tariff-refund-processing/",
          "outlet": "A.N. Deringer",
          "published": "2026-09-16",
          "quote": "“approximately $122 billion in duty refunds and interest have already been certified and transmitted to the U.S. Treasury for payment”"
        },
        {
          "url": "https://geodis.com/us-en/phase-3-cbps-cape-system-due-launch-october-6-2026",
          "outlet": "GEODIS",
          "published": null,
          "quote": "“approximately $134.7 billion in potential and certified refunds have been accepted for processing in CAPE.”"
        }
      ]
    },
    {
      "timeline": "us-canada-trade-war",
      "id": 1299,
      "url": "https://whatledto.com/events/us-canada-trade-war#n1299",
      "date": "2026-09-15",
      "date_precision": "day",
      "title": "Section 338 tariff-schedule revisions take effect",
      "summary": "Revisions to the Section 338 tariff schedule under the U.S. motor-vehicles proclamation took effect on September 15, 2026. The changes applied to goods entered for consumption or withdrawn from warehouse for consumption on or after that date.",
      "type": "regulatory",
      "entities": [
        "Donald Trump",
        "United States",
        "Canada",
        "U.S. Customs and Border Protection"
      ],
      "parties": [
        "donald-trump",
        "united-states",
        "canada",
        "us-customs-and-border-protection"
      ],
      "sources": [
        {
          "url": "https://public-inspection.federalregister.gov/2026-18839.pdf",
          "outlet": "Federal Register, Presidential Proclamation 11065",
          "published": "2026-09-14",
          "quote": "“These changes shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on September 15, 2026.”"
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 1305,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n1305",
      "date": "2026-09-09",
      "date_precision": "day",
      "title": "FedEx begins issuing IEEPA tariff refunds to customers",
      "summary": "FedEx said it had begun issuing IEEPA tariff refunds, including interest, to shippers and customers who originally bore the charges. It identified U.S. Customs and Border Protection as the source of the interest received.",
      "type": "response",
      "entities": [
        "FedEx Corporation",
        "U.S. Customs and Border Protection"
      ],
      "parties": [
        "fedex-corporation",
        "us-customs-and-border-protection"
      ],
      "sources": [
        {
          "url": "https://www.fedex.com/en-us/shipping/international/us-tariffs-impact.html",
          "outlet": "FedEx Corporation",
          "published": "2026-09-09",
          "quote": "Yes, FedEx has begun issuing refunds, including interest received from the U.S. Customs and Border Protection (CBP), for IEEPA tariffs paid to shippers and customers who originally bore those charges."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 778,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n778",
      "date": "2026-08-21",
      "date_precision": "day",
      "title": "CBP certifies approximately $107 billion in IEEPA-duty refunds",
      "summary": "U.S. Customs and Border Protection had certified approximately $107 billion in IEEPA-duty refunds through August 21, 2026. The amount was about 64 percent of the $166 billion collected.",
      "type": "report",
      "entities": [
        "U.S. Customs and Border Protection"
      ],
      "parties": [
        "us-customs-and-border-protection"
      ],
      "sources": [
        {
          "url": "https://budgetmodel.wharton.upenn.edu/p/2026-09-09-effective-tariff-rates-and-revenues-updated-september-9-2026/",
          "outlet": "Penn Wharton Budget Model",
          "published": "2026-09-09",
          "quote": "According to court filings, CBP has certified approximately $107 billion in refunds through August 21, 2026, about 64 percent of the $166 billion collected."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 368,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n368",
      "date": "2026-07-15",
      "date_precision": "day",
      "title": "Trade court authorizes CAPE path for older plaintiffs' entries",
      "summary": "The Court of International Trade ordered CBP to reliquidate plaintiffs' entries that had been liquidated for more than 80 days without regard to IEEPA duties. The order applied after CBP accepted a plaintiff's CAPE declaration.",
      "type": "legal",
      "entities": [
        "Court of International Trade",
        "U.S. Customs and Border Protection",
        "Richard K. Eaton"
      ],
      "parties": [
        "court-of-international-trade",
        "us-customs-and-border-protection",
        "richard-k-eaton"
      ],
      "sources": [
        {
          "url": "https://storage.courtlistener.com/recap/gov.uscourts.cit.17092/gov.uscourts.cit.17092.25.0.pdf",
          "outlet": "U.S. Court of International Trade, In re Tariffs Collected in Reliance on IEEPA",
          "published": "2026-07-15",
          "quote": "U.S. Customs and Border Protection shall reliquidate, without regard to IEEPA duties, any and all of Plaintiffs’ entries that have been liquidated for more than 80 days."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 367,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n367",
      "date": "2026-07-10",
      "date_precision": "day",
      "title": "CBP sends $86.3 billion in refunds to Treasury",
      "summary": "CBP had sent approximately $86.3 billion in refunds to the Department of the Treasury for disbursement. The Court of International Trade recited that status in its July 15 order.",
      "type": "financial",
      "entities": [
        "U.S. Customs and Border Protection",
        "U.S. Department of the Treasury",
        "CAPE",
        "Court of International Trade"
      ],
      "parties": [
        "us-customs-and-border-protection",
        "us-department-of-the-treasury",
        "cape",
        "court-of-international-trade"
      ],
      "sources": [
        {
          "url": "https://storage.courtlistener.com/recap/gov.uscourts.cit.17092/gov.uscourts.cit.17092.25.0.pdf",
          "outlet": "U.S. Court of International Trade, In re Tariffs Collected in Reliance on IEEPA",
          "published": "2026-07-15",
          "quote": "To date, approximately $86.3 billion in refunds have been sent to the U.S. Department of Treasury for disbursement."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 364,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n364",
      "date": "2026-07",
      "date_precision": "month",
      "title": "Apple says it applied for CBP tariff refunds",
      "summary": "Apple disclosed that it had applied for refunds of tariffs paid through CBP processes. It said tariff refunds contributed to product gross-margin improvement during the quarter.",
      "type": "financial",
      "entities": [
        "Apple",
        "U.S. Customs and Border Protection",
        "IEEPA"
      ],
      "parties": [
        "apple",
        "us-customs-and-border-protection",
        "ieepa"
      ],
      "sources": [
        {
          "url": "https://www.sec.gov/Archives/edgar/data/320193/000032019326000020/aapl-20260627.htm",
          "outlet": "Apple Inc. Form 10-Q",
          "published": null,
          "quote": "The Company has applied for a refund of tariffs paid, following the processes established by U.S. Customs and Border Protection."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 363,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n363",
      "date": "2026-06-27",
      "date_precision": "day",
      "title": "Tapestry records $114.7 million IEEPA refund receivable",
      "summary": "Tapestry estimated that its probable tariff refund was $114.7 million and recorded that amount as a receivable. It reported receiving $2.1 million in fourth-quarter cash refunds.",
      "type": "financial",
      "entities": [
        "Tapestry",
        "Coach",
        "Kate Spade",
        "U.S. Customs and Border Protection"
      ],
      "parties": [
        "tapestry",
        "coach",
        "kate-spade",
        "us-customs-and-border-protection"
      ],
      "sources": [
        {
          "url": "https://www.sec.gov/Archives/edgar/data/1116132/000111613226000018/tpr-20260627.htm",
          "outlet": "Tapestry, Inc. Form 10-K",
          "published": "2026-06-27",
          "quote": "We estimate the amount of the probable refund to be $114.7 million, which was recorded as a receivable."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 350,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n350",
      "date": "2026-06-03",
      "date_precision": "day",
      "title": "Justice Department appeals the universal refund orders; CBP says $23 billion has gone to Treasury",
      "summary": "DOJ filed notices of appeal at the Federal Circuit arguing the trade court cannot order refunds to importers who never sued, the CASA argument it had flagged in March. At a June 9 hearing CBP's trade chief Susan Thomas testified that CAPE had accepted claims covering about $90 billion of the $166 billion collected and transmitted about $23 billion to Treasury, having processed refunds on nearly 8.5 million entries in six weeks. Entries liquidated more than 80 days earlier, worth perhaps $30 billion, remained contested.",
      "type": "legal",
      "entities": [
        "U.S. Department of Justice",
        "Court of Appeals for the Federal Circuit",
        "U.S. Customs and Border Protection",
        "Susan Thomas"
      ],
      "parties": [
        "us-department-of-justice",
        "court-of-appeals-for-the-federal-circuit",
        "us-customs-and-border-protection",
        "susan-thomas"
      ],
      "sources": [
        {
          "url": "https://www.hklaw.com/en/insights/publications/2026/06/ieepa-tariff-refund-update-government-appeals",
          "outlet": "Holland & Knight",
          "published": "2026-06-15",
          "quote": "On June 3, 2026, the U.S. Department of Justice (DOJ) filed notices of appeal in the U.S. Court of Appeals for the Federal Circuit."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 360,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n360",
      "date": "2026-05-22",
      "date_precision": "day",
      "title": "CBP reports $20.6 billion in CAPE refunds completed",
      "summary": "CBP reported that approximately $20.6 billion in duty and interest refunds had been completed using CAPE. The declaration was filed in Euro-Notions Florida, Inc. v. United States. Four days later CBP corrected an earlier estimate of refunds in process to $25.46 billion, clarifying that a prior figure of about $35.46 billion had been overstated.",
      "type": "financial",
      "entities": [
        "U.S. Customs and Border Protection",
        "U.S. Department of the Treasury",
        "CAPE",
        "Euro-Notions Florida"
      ],
      "parties": [
        "us-customs-and-border-protection",
        "us-department-of-the-treasury",
        "cape",
        "euro-notions-florida"
      ],
      "sources": [
        {
          "url": "https://assets.bwbx.io/documents/users/iqjWHBFdfxIU/rC05nIffCOAI/v0",
          "outlet": "CBP declaration in Euro-Notions Florida, Inc. v. United States",
          "published": "2026-05-26",
          "quote": "Of this total amount, refunds (duties plus interest) of approximately $20.6 billion have been completed using the CAPE Refund component."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 358,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n358",
      "date": "2026-04-21",
      "date_precision": "day",
      "title": "Consumers sue Nintendo over tariff refunds and consumer prices",
      "summary": "Gregory Hoffert and Prashant Sharan filed a proposed class action against Nintendo of America. They alleged Nintendo could recover tariff payments from consumers through higher prices and from the federal government through refunds.",
      "type": "legal",
      "entities": [
        "Gregory Hoffert",
        "Prashant Sharan",
        "Nintendo",
        "U.S. Customs and Border Protection"
      ],
      "parties": [
        "gregory-hoffert",
        "prashant-sharan",
        "nintendo",
        "us-customs-and-border-protection"
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          "url": "https://storage.courtlistener.com/recap/gov.uscourts.wawd.361585/gov.uscourts.wawd.361585.1.0.pdf",
          "outlet": "U.S. District Court for the Western District of Washington, Hoffert v. Nintendo of America",
          "published": "2026-04-21",
          "quote": "Unless restrained by this Court, Nintendo stands to recover the same tariff payments twice—once from consumers through higher prices and again from the federal government through tariff refunds, including interest paid by the government on those funds."
        }
      ]
    },
    {
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      "id": 347,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n347",
      "date": "2026-04-20",
      "date_precision": "day",
      "title": "CBP launches CAPE, the bulk refund tool in ACE, for the first phase of IEEPA refunds",
      "summary": "Customs and Border Protection opened the Consolidated Administration and Processing of Entries tool inside the Automated Commercial Environment so importers and brokers could file a CSV list of entries and receive consolidated refunds with interest by ACH instead of entry-by-entry claims. Phase 1 covered unliquidated entries and entries within 80 days of liquidation; reconciliation-flagged entries followed on June 29, and finally liquidated entries were left to a later phase. By mid-May more than 126,000 declarations covering 15 million entries had been accepted.",
      "type": "regulatory",
      "entities": [
        "U.S. Customs and Border Protection"
      ],
      "parties": [
        "us-customs-and-border-protection"
      ],
      "sources": [
        {
          "url": "https://www.cbp.gov/trade/programs-administration/trade-remedies",
          "outlet": "U.S. Customs and Border Protection",
          "published": "2026-04-20",
          "quote": "On April 20, 2026, U.S. Customs and Border Protection (CBP) launched the Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment (ACE)."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 357,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n357",
      "date": "2026-04-17",
      "date_precision": "day",
      "title": "Trade court orders final entries reliquidated without IEEPA duties",
      "summary": "The Court of International Trade ordered that finally liquidated entries be reliquidated without regard to IEEPA duties. The order concerned entries for which liquidation was final.",
      "type": "legal",
      "entities": [
        "Court of International Trade",
        "U.S. Customs and Border Protection",
        "V.O.S. Selections",
        "Richard K. Eaton"
      ],
      "parties": [
        "court-of-international-trade",
        "us-customs-and-border-protection",
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      "sources": [
        {
          "url": "https://storage.courtlistener.com/recap/gov.uscourts.cit.17080/gov.uscourts.cit.17080.82.0.pdf",
          "outlet": "U.S. Court of International Trade, V.O.S. Selections",
          "published": "2026-04-17",
          "quote": "Any liquidated entries for which liquidation is final shall be reliquidated without regard to the IEEPA duties."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 345,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n345",
      "date": "2026-03-04",
      "date_precision": "day",
      "title": "Trade court orders CBP to refund IEEPA duties to every importer, not just those who sued",
      "summary": "Judge Richard Eaton of the Court of International Trade, in a case brought by importer Atmus Filtration, ordered Customs to liquidate unliquidated entries without IEEPA duties and to reliquidate entries whose liquidation was not yet final, and held that the relief reaches all importers because the trade court's exclusive nationwide jurisdiction is not subject to the limits on universal injunctions in Trump v. CASA. The government, which had argued that only the 2,000-plus companies with claims on file should be refunded, was denied a stay and said it would appeal.",
      "type": "legal",
      "entities": [
        "Court of International Trade",
        "Richard K. Eaton",
        "U.S. Customs and Border Protection"
      ],
      "parties": [
        "court-of-international-trade",
        "richard-k-eaton",
        "us-customs-and-border-protection"
      ],
      "sources": [
        {
          "url": "https://www.hklaw.com/en/insights/publications/2026/03/court-of-international-trade-orders-nationwide-tariff-refunds",
          "outlet": "Holland & Knight",
          "published": "2026-03-06",
          "quote": "Most notably, the CIT stated that its Refund Order applies to all importers, not only those that filed lawsuits."
        }
      ]
    },
    {
      "timeline": "us-tariff-refund-litigation",
      "id": 338,
      "url": "https://whatledto.com/events/us-tariff-refund-litigation#n338",
      "date": "2025-02-01",
      "date_precision": "day",
      "title": "Trump invokes IEEPA for the first tariffs: 10% on China, 25% on Canada and Mexico over fentanyl",
      "summary": "Three executive orders signed on February 1, 2025 used the International Emergency Economic Powers Act, a 1977 sanctions statute never before used for tariffs, to impose duties on the three largest U.S. trading partners, citing fentanyl trafficking and migration as a national emergency. The China order took effect February 4; the Canada and Mexico duties were paused for a month and then imposed in March. These trafficking tariffs became one of the two sets of IEEPA duties later struck down.",
      "type": "regulatory",
      "entities": [
        "Donald Trump",
        "IEEPA",
        "U.S. Customs and Border Protection"
      ],
      "parties": [
        "donald-trump",
        "ieepa",
        "us-customs-and-border-protection"
      ],
      "sources": [
        {
          "url": "https://www.federalregister.gov/documents/2025/02/07/2025-02408/imposing-duties-to-address-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of-china",
          "outlet": "Federal Register",
          "published": "2025-02-07",
          "quote": "This national emergency requires decisive and immediate action, and I have decided to impose, consistent with law, ad valorem tariffs on articles that are products of the PRC as set forth in this order."
        }
      ]
    }
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