Navigating Phase 3 IEEPA Recovery: CIT Litigation and CAPE Refunds

Overview

Phase 3 IEEPA Recovery introduces a potential pathway to recover IEEPA tariffs on entries that have already reached final liquidation. Unlike earlier phases, securing these refunds requires importers to navigate complex legal hurdles, specifically filing suit with the U.S. Court of International Trade (CIT) to obtain a court order directing reliquidation before U.S. Customs and Border Protection (CBP) can process refunds through CAPE. In this webinar session we break down the legal and procedural complexities of Phase 3 recovery

What you’ll Learn

• The Phase 3 Landscape: Understanding how recovery for fully liquidated entries differs from earlier phases.
• The CIT Pathway: When and why filing suit with the U.S. Court of International Trade is necessary to secure a court order for reliquidation.
• Procedural Complexities: Key considerations regarding jurisdiction, legal representation, and entry-level eligibility.
• Operational Coordination: How to effectively bridge the gap between litigation strategy and the CBP CAPE recovery process.
• Next Steps: Actionable strategies for evaluating affected entries and determining your organization’s potential recovery pathway.

How Leyton Can Help

Navigating the intersection of CIT litigation and CBP’s CAPE recovery process requires meticulous data preparation. Leyton’s global trade experts help organizations:

• Audit and isolate affected entries using advanced customs data analytics.
• Reconcile ACE records to build a precise, audit-ready recovery population.
• Coordinate strategy between internal finance teams, trade counsel, and CBP requirements to protect your bottom line.

With significant exposure at stake, book a call with our experts and start evaluating your organization’s potential recovery pathway before deadlines pass