CBP自2026年7月7日起禁止在CAPE申報表中為倉庫報關單申請IEEPA退稅
CBP 英文原標題： UPDATE – Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds – Warehouse Entries
此訊息發布於 2026年7月2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7月7日起,倉庫報關單(報關類型21及22)不得再透過CAPE申報表提交以申請IEEPA關稅退稅;此類申報將被拒絕。倉庫提貨(報關類型31、32、34、38)仍可透過CAPE申報表提交,因為IEEPA關稅已於提貨時繳納,退稅將於相關倉庫報關單結關時處理。若在2026年4月20日至7月6日期間透過CAPE提交的報關單未附相符的提貨記錄,除非申報人提交列明該等提貨記錄的新CAPE申報表,否則將無法獲得退稅。
Allied 的立場是什麼？
我們不再為倉庫報關單提交CAPE申報表;按照CBP的要求,我們僅為相關的倉庫提貨提交申報表。若客戶在2026年4月20日至7月6日期間透過CAPE提交的倉庫報關單未包含提貨記錄,我們可協助提交涵蓋該等提貨記錄的更正CAPE申報表。此指引仍然適用,除非CBP另有後續更新;客戶應要求我們檢視任何受影響的倉庫報關單。
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 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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