Host: Cindy Allen
Published: March 13, 2026
Length: ~15 minutes
Presented by: Global Training Center
Episode Summary
In this week’s episode of Simply Trade: Cindy’s Version, Cindy Allen breaks down the latest developments following the Supreme Court’s decision striking down IEEPA tariffs—and what CBP is proposing as a path forward for duty refunds.
CBP has introduced a proposed automated system called CAPE (Consolidated Administration Processing of Entries) to manage refund claims tied to the invalidated tariffs. While the proposal answers some questions, it also raises several new operational considerations for importers and customs brokers.
At the same time, global trade policy continues to move quickly. The administration has launched new Section 301 investigations covering 16 major economies, announced forced labor investigations involving 60 countries, and is monitoring supply chain risks tied to oil disruptions in the Strait of Hormuz.
Inspired by Taylor Swift’s This Is Me Trying, Cindy walks through what we know, what we don’t know yet, and why the trade community may need to remain patient as the refund process takes shape.
This Week in Trade
• New Section 301 investigations targeting structural excess manufacturing capacity across 16 economies
• Forced labor investigations announced involving 60 countries
• Ongoing monitoring of supply chain risks tied to the Strait of Hormuz
• Possible Jones Act waiver discussions as energy logistics concerns grow
IEEPA Refund Process: What We Know So Far
Following the Supreme Court decision, CBP has proposed a new automated refund system called CAPE, which would allow importers or brokers to submit claims through a portal connected to ACE.
The proposal includes:
• A portal-based refund submission process
• Automated recalculation of entries with IEEPA duties removed
• Updated entry records reflected back into ACE
While the framework is promising, several operational questions remain—including how already liquidated entries, reconciliation filings, and broker system updates will be handled.
Key Takeaways
• CBP is developing a structured process for IEEPA duty refunds
• Importers will likely need to submit claims through a CAPE portal
• Some refund scenarios remain unclear and may require legal guidance
• Major new Section 301 investigations signal continued trade enforcement activity
• Global supply chain risks remain elevated due to energy disruptions
Credits
Host:
Cindy Allen - Trade Force Multiplier
Producer:
Lalo Solorzano
Simply Trade is produced by
Global Training Center
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