CBP扩大CAPE工具范围，涵盖标记为调节之报关单的IEEPA退税
CBP 英文原标题： UPDATE – Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds - Entries Flagged for Reconciliation
此消息发布于 2026年6月23日。之后的 CSMS 消息可能已更改其内容。 查看最新贸易新闻
CBP 宣布了什么？
CBP宣布，自2026年6月29日起，CAPE工具将接受标记为调节（报关单类型01、02、06）但尚未提交调节报关单的报关单，以便处理其IEEPA关税退税。此规定仅适用于尚未完税之报关单，以及完税后80天内之报关单。已提交调节报关单的报关单不在此范围内，将留待CAPE未来阶段处理，CBP并告知业界应优先处理30天内到期的任何调节报关单提交。
Allied 的立场是什么？
此更新影响了IEEPA退税与我们为使用报关单类型01、02或06之客户提交的调节报关单之间的互动关系。若客户的报关单被标记为调节，且尚未提交调节报关单，我们即可在规定的时限内通过CAPE申请IEEPA退税。此指引似乎仍属于CBP持续进行的CAPE程序之一部分，但有调节报关单的客户应要求我们审查其具体报关单的现状。
一般信息，不构成法律意见。
CBP 消息的英文原文说了什么？
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 to process refunds of International Emergency Economic Powers Act (IEEPA) duties. The purpose of this message is to provide updated guidance on the availability as of June 29, 2026, of new functionality for CAPE that provides for the acceptance of entries flagged for reconciliation with no reconciliation entry on file.
GUIDANCE
Entries Flagged for Reconciliation with No Reconciliation on File
All filing and processing requirements from the first phase of CAPE remain in effect. For detailed information, please see CSMS # 68340863 - UPDATE - Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026, Deployment (https://content.govdelivery.com/accounts/USDHSCBP/bulletins/412cc7f?reqfrom=share). Effective June 29, 2026, CAPE will accept entries flagged for reconciliation (entry types 01, 02, 06) for which the reconciliation entry (entry type 09) has not been filed. Consistent with CAPE Phase 1, the entries flagged for reconciliation will be limited to unliquidated entries and entries within 80 days of liquidation.
Once the entries flagged for reconciliation are accepted on a CAPE declaration, the trade may file the reconciliation entry. The CAPE process removes the IEEPA duties from the flagged entries prior to the filing of the reconciliation entry, separating the IEEPA duty refund from the calculations on the reconciliation entry. Once the reconciliation entry is filed, CBP will assume that all the CAPE declarations associated with the reconciled entries were filed and accepted. Once a reconciliation entry is filed, the underlying entries will not be eligible to be filed on a CAPE Declaration in this phase, pursuant to the June 29, 2026, deployment.
Entries Flagged for Reconciliation with Reconciliation on File
Entries flagged for reconciliation with the reconciliation entry already on file are not included in the June 29, 2026CAPE deployment. The CAPE process does not prevent an entry from being reconciled. If the reconciliation filing deadline is close to expiring (e.g., less than 30 days), the trade will need to prioritize the filing of the reconciliation. Entries flagged for reconciliation with a reconciliation entry already on file will be included in a future phase of CAPE development.
As future CAPE enhancements are deployed, CBP will issue Cargo Systems Messaging Service (CSMS) messages providing filing requirements and guidance.
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Questions regarding this message should be directed to CBP at IEEPAREFUNDS@cbp.dhs.gov (mailto:IEEPAREFUNDS@cbp.dhs.gov).
Related Message Number(s): 68315804, 68340863, 68396594
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