CBP擴大CAPE工具範圍，涵蓋標記為調節之報關單的IEEPA退稅
CBP 英文原標題： UPDATE – Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds - Entries Flagged for Reconciliation
此訊息發布於 2026年6月23日。之後的 CSMS 訊息可能已變更其內容。 查看最新貿易新聞
CBP 宣布了什麼？
CBP宣布，自2026年6月29日起，CAPE工具將接受標記為調節（報關單類型01、02、06）但尚未提交調節報關單的報關單，以便處理其IEEPA關稅退稅。此規定僅適用於尚未完稅之報關單，以及完稅後80天內之報關單。已提交調節報關單的報關單不在此範圍內，將留待CAPE未來階段處理，CBP並告知業界應優先處理30天內到期的任何調節報關單提交。
Allied 的立場是什麼？
此更新影響了IEEPA退稅與我們為使用報關單類型01、02或06之客戶提交的調節報關單之間的互動關係。若客戶的報關單被標記為調節，且尚未提交調節報關單，我們即可在規定的時限內透過CAPE申請IEEPA退稅。此指引似乎仍屬於CBP持續進行的CAPE程序之一部分，但有調節報關單的客戶應要求我們審查其具體報關單的現狀。
一般資訊，並非法律意見。
CBP 訊息的英文原文說了什麼？
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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