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This platform provides differentiated guidance depending on your professional context and filing objectives.
Access procedural reference materials, statutory citations, and filing frameworks for CAPE Declaration preparation under 19 U.S.C. § 1514. Includes ACE portal submission guidance, protest drafting frameworks, and client communication templates.
Understand your refund eligibility, calculate potential duty recovery, and assess the CAPE Declaration process for your entry portfolio. Sector-specific guidance available for manufacturing, technology, apparel, automotive, and retail.
Comprehensive statutory and regulatory citations, annotated analysis of the 2026 Supreme Court IEEPA ruling, and structured reference to CBP administrative guidance. All citations are primary-source verified.
Five Content Pillars
Step-by-step CAPE Declaration procedure in CBP's ACE system, with required forms, deadlines, and submission requirements.
Annotated citations to 19 U.S.C. § 1514, the SCOTUS IEEPA ruling, CBP guidance, and relevant HTSUS provisions.
Downloadable and copyable CAPE Declaration templates, cover letters, protest frameworks, and calculation worksheets.
Sector-specific IEEPA tariff exposure analysis and CAPE Declaration filing considerations by industry.
Timestamped CBP guidance changes, court rulings, filing deadline alerts, and regulatory developments.
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CapeDeclarations.com is a self-service reference platform. If you require full-service CAPE Declaration preparation, filing, and follow-through with CBP, visit CustomsRefund.com — our affiliated managed filing service staffed by licensed customs brokers and attorneys.
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The 2026 IEEPA Ruling and Its Implications
In Brennan Industries v. United States, No. 24-1187 (April 2, 2026), the Supreme Court held that executive tariff orders issued under the International Emergency Economic Powers Act (IEEPA), 50 U.S.C. §§ 1701–1708, are subject to judicial review and must comply with the Administrative Procedure Act's notice-and-comment requirements when imposing duties of general applicability.
The practical consequence is significant: importers who paid duties on entries subject to non-compliant IEEPA tariff orders may seek refunds through the protest mechanism of 19 U.S.C. § 1514, provided they file within the 180-day limitations period measured from the date of liquidation.
The filing window is jurisdictional and cannot be waived. Customs practitioners should immediately audit their clients' entry portfolios to identify eligible entries before deadlines expire.
Critical Deadlines Are Running
The protest filing deadline under 19 U.S.C. § 1514(c)(3) is 180 days from the date of liquidation. This deadline is jurisdictional — CBP has no authority to accept a late-filed protest, and there is no equitable tolling.
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