Before filing a CAPE declaration, confirm these two critical items:
- Are there any PENDING CORRECTIONS for the entries contained on the CAPE Declaration, including Post Summary Corrections (PSCs), Prior Disclosure, or Protests filed on issues other than IEEPA refund?
- Are you set up properly to receive your electronic refund directly?
Contact Deringer before filing to verify key details.
Post Entry Corrections/ Entry Errors
Before filing a CAPE declaration for IEEPA refunds, check with Deringer to confirm there are no pending PSCs, prior disclosures, or protests affecting the entries.
Any entry errors must be corrected before submission. Once a CAPE declaration is filed, PSCs for included entries cannot be filed.
By submitting a CAPE declaration, the importer certifies that the filing is accurate, including entry type, classification, valuation, and country of origin.
False statements or omissions to CBP may result in civil liability or criminal penalties.
Review all entries carefully before filing to avoid submitting a false declaration.
Receiving Refunds
Refunds may be rejected if the importer is not properly set up to receive electronic refunds.
To receive electronic refunds directly
- The IOR must have an ACE account.
- The IOR must enroll in ACH refunds in the ACE Portal using U.S. bank account information.
- ACH refunds are separate from ACH debit or credit for duty payments and must be set up separately.
- The IOR must have a U.S. bank account.
- A foreign account may qualify if it is tied to a U.S. branch or affiliate, is in U.S. dollars, and has an ABA routing number.
- Importers using foreign accounts should confirm setup requirements with their bank.
- The IOR must ensure its Customs broker is not listed as the 4811 Notify Party if the IOR wants to receive the refund directly.
Note:
- If ACH banking information is not provided to CBP, the refund will be rejected.
- If the IOR is set up for electronic refunds but the broker is listed as the 4811 Notify Party, the broker will receive the refund instead of the IOR.
If the importer wants the broker to receive refunds:
- Discuss the process with your broker.
- Confirm the broker is set up correctly to receive electronic refunds.
- Ensure the broker is listed as the 4811 party for refunds.
- Agree on any fees and how refunds will be returned to you.