CAPE Phase 3 opens new refund opportunities for importers.

CBP has provided a significant update on its CAPE (Consolidated Administration and Processing of Entries) program, the mechanism being used to process refunds of IEEPA-related tariffs. According to a September 15 court filing, approximately $122 billion in duty refunds and interest have already been certified and transmitted to the U.S. Treasury for payment, while roughly $134.7 billion in total potential and certified refunds have been accepted for processing.
 
The agency also reported that more than 286,000 CAPE declarations have been submitted since the program launched, covering 27.2 million import entries, demonstrating the scale of importer participation and potential recovery opportunities.
 
Looking ahead, CAPE Phase 3 is scheduled to launch on October 6, 2026. Those Importers of Record who filed a lawsuit in the Court of International Trade prior to July 30, 2026, will be among the first to receive refunds for finally liquidated entries. Additional guidance will be forthcoming for other Importers of Record who may not have filed in the CIT yet or filed after July 30, 2026. We recommend Importers of Record who paid IEEPA duties, but whose entry summaries were finally liquidated and were unable to file CAPE under CAPE 1 or 2, consult with their trade attorney to consider court action if they have not already done so.

U.S. Customs and Border Protection (CBP) is strengthening importer account verification and enforcement requirements. To help ensure uninterrupted importing activity and maintain compliance, we encourage all importers to review the following items before September 18, 2026.

Recommended Actions

1. Register for an ACE Portal Account An ACE Portal account provides direct access to your importer profile, entry information, CBP communications, and refund management tools.

2. Review and Update Your CBP Form 5106 Information Verify that the following information is accurate and current within ACE:

Importer Name

IRS EIN/Tax ID

Physical Address

Contact Email

Phone Number

Failure to maintain accurate importer information could result in delays, account issues, or restrictions on your Importer of Record (IOR) number.

3. Consider the ACE Account Freeze Feature Importers may elect to use the ACE Freeze Program to help prevent unauthorized changes to importer account information.

4. Enroll in ACH Payment and Refund Programs CBP encourages importers to establish ACH Debit or Credit for duty payments and enroll in ACH refunds to streamline payment processing and reimbursement activities.

5. Maintain Compliance and Good Standing Importers should continue to meet all CBP and trade compliance requirements to avoid penalties, shipment delays, or import disruptions.

Important Deadline

📅 September 18, 2026

Review and confirm the accuracy of your CBP Form 5106 importer information.

Helpful Resources

Importer Resource Center

Dawn of a New Enforcement Era 

Access all available guides, dedicated webinar, videos and compliance resources in one location.

If you need assistance establishing an ACE Portal account, updating your importer information, or understanding these requirements, please contact your A.N. Deringer representative, or email CBP at IORProgram@cbp.dhs.gov.

A.N. Deringer, Inc. is advising importers that  50% tariff rate under Section 338 on certain Canadian-origin and USMCA-related goods was imposed at 12:01 AM EST on August 22, 2026.

As a reminder to all of our customers, Deringer cannot control the timing of a shipment's arrival and entry into the United States, therefore importers that may be impacted may wish to take steps to review upcoming shipments, assess duty exposure, and confirm bond sufficiency.

A complete list of impacted materials is available in the Section 338 product listing. Importers may also wish to review Deringer's previous Section 338 Trade Alerts issued on July 24 and August 6, 2026.

We also note Deringer's policy requires duty payment in advance. Electronic payment must be received approximately three days prior to the Customs summary date, which is generally about four days after entry filing.

Failure to provide duty payment before summary processing may result in consequences imposed by U.S. Customs and Border Protection, including:

• Delinquent duty bills and interest charges

• Cargo holds or delays

• Cash payment requirements for future entries

• Additional sanctions or enforcement actions

The additional 50% duty exposure may quickly exhaust existing customs bond amounts for some importers. Deringer recommends that importers review bond sufficiency immediately and determine whether an increased bond amount may be necessary.

Deringer will continue to monitor the trade negotiations between the U.S. and Canada and advise our customers accordingly.

The White House has issued a proclamation delaying the implementation of additional duties established under Proclamations 11046, 11047, and 11048 by three days.

The key change for importers is that the additional ad valorem duties will now become effective at 12:01 a.m. ET on August 22, 2026, instead of August 19, 2026. The proclamations have been amended accordingly.

The duties relate to ongoing trade actions involving Canadian alcoholic beverages, dairy products, and motor vehicles. The Administration stated that the temporary suspension reflects ongoing negotiations with Canada and Canada's commitment to address the issues underlying the announced duties.

A.N. Deringer will continue to monitor developments and provide updates as additional guidance becomes available.

A.N. Deringer, Inc. is advising importers to prepare for the implementation of a 50% tariff under Section 338 on certain Canadian-origin and USMCA-related goods. Importers that may be impacted should take immediate steps to review upcoming shipments, assess duty exposure, and confirm bond sufficiency.

A complete list of impacted materials is available in the Section 338 product listing. Importers may also wish to review Deringer’s previous Section 338 Trade Alerts issued on July 24 and August 6, 2026.

Recommended Actions for Importers

1. Review Shipment Timing

Where possible, importers should work closely with their carriers and transportation providers to ensure affected shipments cross the U.S. border before 12:01 a.m. EST on August 19, 2026.

Because Deringer cannot control the timing of a shipment’s arrival and entry into the United States, customers should proactively verify crossing schedules directly with their carriers.

2. Prepare for Advance Duty Payment Requirements

For shipments crossing on or after August 19, 2026, Deringer’s policy will require duty payment in advance. Electronic payment must be received approximately three days prior to the Customs summary date, which is generally about four days after entry filing.

Failure to provide duty payment before summary processing may result in consequences imposed by U.S. Customs and Border Protection, including:

-Delinquent duty bills and interest charges

-Cargo holds or delays

-Cash payment requirements for future entries

-Additional sanctions or enforcement actions

3. Evaluate Customs Bond Sufficiency

The additional 50% duty exposure could quickly exhaust existing customs bond amounts for some importers. Deringer recommends that importers review bond sufficiency immediately and determine whether an increased bond amount may be necessary.

Because bond increases may take time to process, customers should begin this review as soon as possible to avoid disruptions to future shipments.

If your imports appear on the list of products covered by the proposed tariff increase, scheduled for August 19, now is the time to review upcoming shipments and assess potential exposure. The proposal could significantly increase duty costs on affected goods, making advance planning critical.

Review the list of affected classifications to determine whether your imports may be impacted. If they are, consider whether shipments can enter the United States before August 19, when the proposed measures are scheduled to take effect.

Check the classification list here: Tariff Code Annex
You can also access our recent webinar recording and our Trade Landscape Page for additional tariff resources and timely information.

With increased import activity anticipated ahead of the deadline, delays at northern border crossings may occur. Importers should allow extra time for shipping and customs clearance and work closely with their logistics providers to develop contingency plans.

The Office of the United States Trade Representative (USTR) has announced new Section 301 tariffs ranging from 10% to 12.5% on imports from 60 economies, effective 12:01 a.m. ET on July 24, 2026. The new duties apply to goods entered for consumption, or withdrawn from warehouse for consumption, on or after the effective date.

The USTR also determined that a tariff-rate quota (TRQ) to allow a certain volume of textiles and apparel produced in Bangladesh, Cambodia, Indonesia and Malaysia to be imported into the United States free of this new Section 301 duty was appropriate. The TRQ is based on the country’s importation of U.S. cotton.

Key Impacts

• Additional duties of 10% or 12.5% will apply depending on the country of origin.

• Impacted countries include China, Canada, Mexico, Vietnam, India, Thailand, the European Union, Japan, South Korea, the United Kingdom, Taiwan, and numerous others.

• Importers must report the applicable new Chapter 99 tariff numbers when filing entries.

Important Exemptions

Several products and programs remain exempt from the new duties, including:

• Goods loaded and in transit prior to July 24, 2026, and entered before July 28, 2026

• Pharmaceuticals and pharmaceutical-use products

• Civil aircraft and related parts/components

• Certain semiconductor products

• Steel, aluminum, copper, and related derivative products already covered by separate trade actions

• Donations of food, clothing, medicine, and other humanitarian goods

• Informational materials such as books, publications, films, artwork, and news media

• Qualifying Chapter 98 entries

• Certain textile and apparel products covered under CAFTA-DR and other specific trade programs

• Products of Canada and Mexico that qualify for duty-free treatment under the USMCA remain exempt.

Importer Action Items

• Review affected sourcing countries immediately.

• Confirm proper Chapter 99 classifications and exemption eligibility.

• Evaluate landed cost impacts on entries effective July 24 and beyond.

• Coordinate with your customs broker to ensure accurate entry filing and duty assessment.

Summary

The action implements new Section 301 duties ranging from 10% to 12.5% on imports from 60 economies based on USTR’s forced-labor investigation.

• 17 countries subject to the flat 10% additional duty.

• 38 countries subject to the flat 12.5% additional duty.

• 5 net-of-MFN combined-rate economies: EU and Taiwan capped at 10%, and Japan, South Korea/Korea, and Switzerland capped at 12.5%.

For the complete list of affected economies, HTSUS classifications, exemptions, and filing instructions, please review the full CBP guidance here: CSMS # 69326983 – GUIDANCE: Section 301 Forced Labor Import Duties

Questions? Contact your Deringer representative for assistance in assessing the impact on your imports and supply chain.

On July 20, 2026, President Trump signed a new proclamation modifying the Section 232 aluminum tariff program and establishing incentives for companies that invest in domestic U.S. primary aluminum production facilities.

What Changed?

The Administration determined that while existing Section 232 aluminum tariffs have helped strengthen the domestic aluminum industry, U.S. production of primary aluminum remains insufficient to meet national security and economic needs.

To address this concern, the proclamation directs the Department of Commerce to create an investment incentive program for companies that:

• Build new U.S. primary aluminum production facilities;

• Expand existing facilities to produce primary aluminum; or

• Refurbish aging facilities to increase production capacity or efficiency.

Reduced Tariff Benefit

Companies with approved investment plans may be eligible to import quantities of primary aluminum equivalent to the expected annual output of their U.S. project at 50% of the Section 232 duty rate otherwise in effect.

To qualify, participating companies must:

• Submit an approved "onshoring plan" to the Department of Commerce;

• Commit to constructing, expanding, or refurbishing a U.S. primary aluminum facility;

• Begin construction no later than January 20, 2029; and

• Meet ongoing reporting and compliance requirements established by Commerce.

Compliance and Enforcement

Approved projects will be subject to monitoring and oversight by the Department of Commerce. Companies that fail to meet their commitments may lose the reduced tariff benefits. In cases involving fraud or material misrepresentation, benefits may be rescinded retroactively, resulting in additional duty liability and potential penalties.

Additional Details

The Department of Commerce has been authorized to develop regulations, procedures, and guidance necessary to implement the program. Commerce will also determine whether updates to the Harmonized Tariff Schedule (HTSUS) are required and will publish any changes through the Federal Register.

What Importers Should Know

At this time, the proclamation does not change existing Section 232 aluminum tariff rates for most importers. Rather, it establishes a pathway for qualifying companies investing in U.S. primary aluminum production to receive reduced tariff treatment on certain imports of primary aluminum.

Deringer will continue monitoring implementation guidance from the Department of Commerce and provide updates as additional details become available. You can view the Fact Sheet here for more information.

Please contact your Deringer representative with questions regarding the impact of this proclamation on your imports or supply chain operations.

On July 20, President Trump issued three separate proclamations invoking Section 338 of the Tariff Act of 1930 to impose an additional 50% ad valorem duty on certain products of Canada. The duties are scheduled to take effect at 12:01 a.m. ET on August 19, 2026.

The actions were announced in response to several Canadian trade measures:

• Dairy Products: A 50% additional duty will be imposed on certain Canadian imports in response to Canada's tariff-rate quota system for dairy products.

• Alcoholic Beverages: A separate 50% additional duty will apply to certain Canadian products in response to Canada's restrictions on the importation and sale of U.S. alcoholic beverages.

• Motor Vehicles: Another 50% additional duty will be imposed on certain Canadian imports in response to Canada's 25% tariff on U.S.-made motor vehicles that do not qualify for preferential treatment under the United States-Mexico-Canada Agreement (USMCA).

Importers should review the applicable proclamations and accompanying annexes for the complete list of affected tariff provisions and HTS classifications:

• "Imposing Additional Duties to Offset Canadian Discrimination Against the Commerce of the United States with Respect to Dairy" (Annex I and Annex II)

• "Imposing Additional Duties to Offset Canadian Discrimination Against the Commerce of the United States with Respect to Alcoholic Beverages" (Annex I and Annex II)

• "Imposing Additional Duties to Offset Canadian Discrimination Against the Commerce of the United States with Respect to Motor Vehicles" (Annex I and Annex II)

Deringer will continue to monitor these developments and provide updates as they become available. For questions regarding the impact on your imports, please contact your Deringer representative.