There is an important update for home furnishings retailers and other importers affected by IEEPA tariffs: the refund process is now being handled by U.S. Customs and Border Protection (CBP).
For HFA members, the key point is this: CBP has begun Phase 1 of a multi-phase refund process. While this initial phase is limited in scope, it marks an important step forward for importers seeking recovery of eligible duties.
What Is Happening Now?
CBP is launching CAPE Phase 1 as the first step in its broader refund process for certain IEEPA duties.
At this stage, Phase 1 is limited to:
- Certain unliquidated entries
- Certain entries within 80 days of liquidation
This means not every importer or every impacted entry will be eligible immediately. CBP is taking a phased approach so that additional opportunities may follow in later stages.
Why This Matters
For retailers navigating higher costs, supply chain uncertainty, and margin pressure, the start of the refund process is meaningful. Even though Phase 1 is narrow, it signals that CBP is moving from policy to implementation.
Importers with eligible entries should pay close attention now so they are positioned to act promptly and avoid missing this early refund window.
What Importers Need To Do
CBP has outlined a relatively straightforward path for requesting refunds of IEEPA duties. In summary, the process requires the following actions:
- Importers of Record (IORs) and authorized Customs brokers must have an established ACE Secure Data Portal account
- Refund recipients must use the ACE Portal account to provide CBP with bank account information for refunds
- IORs and authorized Customs brokers must submit CAPE Declarations in the ACE Portal
These are the key procedural steps members should review now with their customs broker, trade advisor, or internal compliance team.
A Good Time To Check Eligibility
Because CAPE Phase 1 applies only to certain entries, retailers should work with their customs partners to determine:
- Whether the affected entries are still unliquidated
- Whether any eligible entries fall within the 80-day post-liquidation period
- Whether their ACE Portal access and banking details are already set up
- Whether their broker is prepared to submit CAPE Declarations
Taking these steps early can help avoid delays if entries qualify under this initial phase.
This Is Only Phase 1
It is important to emphasize that this is not the full refund rollout. CBP has made clear that this is Phase 1 of a multi-phase approach.
That means some members may not yet be included, even if they paid IEEPA duties.
HFA will continue to monitor developments and share updates as additional phases or expanded eligibility details become available, helping retailers understand what these changes mean for their businesses.
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