CBP自2026年7月7日起禁止在CAPE申报表中为仓库报关单申请IEEPA退税
CBP 英文原标题： UPDATE – Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds – Warehouse Entries
此消息发布于 2026年7月2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7月7日起,仓库报关单(报关类型21及22)不得再通过CAPE申报表提交以申请IEEPA关税退税;此类申报将被拒绝。仓库提货(报关类型31、32、34、38)仍可通过CAPE申报表提交,因为IEEPA关税已于提货时缴纳,退税将于相关仓库报关单结关时处理。若在2026年4月20日至7月6日期间通过CAPE提交的报关单未附相符的提货记录,除非申报人提交列明该等提货记录的新CAPE申报表,否则将无法获得退税。
Allied 的立场是什么？
我们不再为仓库报关单提交CAPE申报表;按照CBP的要求,我们仅为相关的仓库提货提交申报表。若客户在2026年4月20日至7月6日期间通过CAPE提交的仓库报关单未包含提货记录,我们可协助提交涵盖该等提货记录的更正CAPE申报表。此指引仍然适用,除非CBP另有后续更新;客户应要求我们检视任何受影响的仓库报关单。
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 warehouse entries and warehouse withdrawals filed on CAPE Declarations.
GUIDANCE
Warehouse Entry Types and CAPE
Effective July 7, 2026, warehouse entries (Entry Types 21 and 22) will no longer be accepted on a CAPE Declaration. Warehouse entries that are submitted on a CAPE declaration will be rejected with the existing ENTRY TYPE NOT ALLOWED error message.
Warehouse withdrawals (Entry Types 31, 32, 34, 38) will continue to be accepted on CAPE Declarations since the IEEPA duties were paid on the warehouse withdrawals. CBP will process approved IEEPA refunds on warehouse withdrawals submitted via CAPE Declarations upon the (re)liquidation of the associated warehouse entry. The liquidation process for warehouse entries will continue to be performed by CBP in the normal course after all withdrawals have been made and the warehouse entries are ready for liquidation, at which time CBP will process approved refunds of the IEEPA duties.
Warehouse entries (Entry Type 21 or 22) accepted on a CAPE declaration from April 20, 2026, through July 6, 2026, without the submission of the corresponding warehouse withdrawal(s) will not be (re)liquidated with a refund of IEEPA duties. In such circumstances, filers will need to submit another CAPE Declaration(s) with the warehouse withdrawals on which IEEPA duties were paid.
CBP will provide additional guidance to the trade community through CSMS messages as appropriate.
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’s Office of Trade Relations at traderelations@cbp.dhs.gov (mailto:traderelations@cbp.dhs.gov).
Related Message Number(s): 68340863
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