A new US customs system allowing businesses to claim refunds on certain American import tariffs has gone live - but the deadline is fast approaching.
US Customs and Border Protection (CBP) has launched the Consolidated Administration and Processing of Entries (CAPE) system to process refunds on tariffs imposed under the International Emergency Economic Powers Act (IEEPA). For many imports, the first deadline falls on 4 May 2026.
Andrew Thurston, Customs Duty & Indirect Tax Consultant at MHA, the accountancy and business advisory firm, said: "This isn't just an issue for US businesses. Companies outside the US that sell into the American market on a delivered basis face the same exposure - and the same opportunity to recover duties paid.
"Filing a claim isn't a simple administrative step. It invites scrutiny of historical import data, so businesses need to review their records carefully before submitting anything. Assess your exposure now, before the window closes."
CBP has confirmed that Phase 1 of CAPE is designed for straightforward cases only. Entries falling outside the qualifying window will require a more complex and costly route to recovery.
Accountancy and business advisory firm MHA, the UK member firm of Baker Tilly International, has offices Aberdeen and Edinburgh.
Read the full analysis, including key deadlines and exclusions: https://www.mha.co.uk/insights/ieepa-tariffs-update