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Regulatory Developments
Updates & News
Timestamped CBP guidance changes, court rulings, filing deadline alerts, and regulatory developments. Subscribe to receive updates by email.
Regulatory
DOJ Files Brief Opposing Retroactive Refunds in CIT Consolidated Cases
The Department of Justice filed an amicus brief in the CIT consolidated retroactivity cases arguing that the Supreme Court's ruling in Brennan Industries should not apply retroactively to entries liquidated before April 2, 2026. The government argues that retroactive application would create undue disruption to federal revenue and that importers who paid duties without protest accepted the duty assessment. Practitioners should monitor this development closely.
Filing Deadline Alert — November 2025 Liquidations Expire April 29, 2026
Importers with entries liquidated in November 2025 face a CAPE Declaration filing deadline of April 29, 2026 — the 180-day jurisdictional deadline under 19 U.S.C. § 1514(c)(3). This deadline cannot be extended or tolled. Practitioners with clients in high-exposure sectors (manufacturing, automotive, technology) should prioritize these entries immediately.
CIT Docket: Retroactivity Question Pending in Three Consolidated Cases
The Court of International Trade has consolidated three cases addressing the retroactivity question left open by the Supreme Court in Brennan Industries: whether importers who paid IEEPA duties before the ruling date are entitled to refunds. Oral argument is scheduled for June 2026. Practitioners should file protective CAPE Declarations for all eligible entries regardless of the retroactivity outcome.
CBP Confirms: October 2024 Form 19 Not Accepted for CAPE Declarations
CBP has confirmed that the October 2024 revision of CBP Form 19 will not be accepted for CAPE Declaration filings. The April 2026 revision, which includes Section VII for IEEPA Refund Claims, is required. Filings submitted on the October 2024 form will be rejected without prejudice, but the 180-day deadline continues to run. Download the April 2026 revision from CBP.gov.
CBP activated the CAPE Declaration submission module in the ACE portal. Navigate to Trade → Protest → CAPE Declaration. Maximum file size is 25MB per document. All filings must be in PDF format. The module accepts multiple entry numbers per filing. Importers without ACE access must file through a licensed customs broker.
CBP published formal procedural guidance for CAPE Declaration filings in CBP Bulletin Vol. 60, No. 15. The guidance establishes the ACE portal submission requirements, designates four processing centers (New York/Newark, Los Angeles/Long Beach, Chicago, Houston), and sets a 90-day initial review timeline. The April 2026 revision of CBP Form 19 is required.
Supreme Court Issues Landmark IEEPA Ruling — Brennan Industries v. United States
The Supreme Court held 6-3 that IEEPA tariff orders imposing duties of general applicability are subject to APA notice-and-comment requirements. Justice Kavanaugh authored the majority opinion. The ruling opens the door for importers to seek refunds of IEEPA tariff duties through the customs protest mechanism under 19 U.S.C. § 1514.