The management of U.S. tariffs has become a strategic priority for many companies involved in international trade. Businesses importing into the United States, exporting to the U.S. market or sourcing goods from U.S. suppliers need to monitor a rapidly evolving customs and trade environment.
Two developments are particularly relevant for companies with transatlantic operations: the potential recovery of IEEPA duties through the new CAPE process in the United States, and the entry into force of EU Regulation 2026/1455, which adjusts customs duties and opens tariff quotas for certain goods originating in the United States.
This context requires companies to review import entries, customs values, tariff classification, origin determination, liquidation status, drawback claims, reconciliation entries and any potential duty recovery opportunities. From a financial perspective, this is not only a compliance matter. It can also become a source of cost optimisation, improved cash flow and risk mitigation.
Arola recently participated in the Sabadell Hub Empresa webinar “Claves para una gestión eficiente de aranceles en Estados Unidos”, a session focused on efficient U.S. tariff management, duty recovery mechanisms and ways to improve competitiveness and financial efficiency in international operations.
What are IEEPA duties and why may they give rise to duty refunds?
IEEPA duties refer to certain tariffs imposed under the International Emergency Economic Powers Act, a U.S. statute used to adopt economic measures in response to situations deemed to constitute a national emergency.
Following court proceedings affecting IEEPA duties, U.S. Customs and Border Protection has developed a specific refund mechanism through CAPE, a new functionality within the ACE Portal. CBP describes CAPE as a process designed to consolidate refunds of IEEPA duties, including interest, instead of processing refunds solely on an entry-by-entry basis.
For affected importers, the potential impact may be significant. A duty refund can reduce the landed cost of goods, improve working capital and correct amounts previously paid on import entries.
CAPE: CBP’s tool for IEEPA duty refund requests
CAPE stands for Consolidated Administration and Processing of Entries. It is a CBP tool within the Automated Commercial Environment, commonly known as the ACE Portal, designed to provide an electronic pathway for submitting valid IEEPA duty refund claims.
CBP has implemented CAPE through a phased development approach. According to CBP guidance, Phase 1 allows importers and customs brokers to file IEEPA duty refund requests directly through the ACE Portal by uploading a CSV file in the new CAPE tab.
This is particularly relevant for companies operating through a U.S. Importer of Record or through an authorised U.S. customs broker. The process requires a clear understanding of entry data, liquidation status, ACE reporting and refund eligibility.
Which entries are covered by CAPE Phase 1?
CAPE Phase 1 is limited to certain unliquidated entries and certain liquidated entries within 80 days of liquidation. This means that not every import transaction involving IEEPA duties will automatically qualify under the first phase of the process.
Based on the information shared during Deringer’s webinar presentation, Phase 1 excludes a number of entry scenarios, including entries flagged for reconciliation, entries designated on a drawback claim, entries not filed in ACE, entries without a liquidation status in ACE, entries covered by an open or suspended protest, and certain entries subject to AD/CVD liquidation instructions.
This eligibility assessment is essential. A company may have paid IEEPA duties but still be unable to use CAPE Phase 1 if the relevant entry falls outside the permitted scope or is affected by a specific customs status.
What should companies do if their entries are not included in CAPE?
If entries are not included in the relevant CAPE phase, companies should continue monitoring their status and assess alternative procedural options.
Where entries are beyond the relevant post-liquidation window, importers may need to consider whether a formal protest is available. In certain circumstances, and always subject to legal advice, companies may also need to evaluate whether litigation against the U.S. Government is a viable route.
From a practical standpoint, companies should not wait until deadlines are close to expiring. They should identify the relevant import entries, quantify the IEEPA duties paid, verify liquidation dates, review customs documentation and confirm whether the Importer of Record has access to the ACE Portal and the necessary banking information in place.
Practical requirements for filing an IEEPA duty refund request
To move forward with an IEEPA duty refund request through CAPE, the Importer of Record must have an active ACE Portal account and provide the required banking information to receive refunds. Companies should also verify whether the necessary CBP documentation has been filed, including relevant forms and account details.
During the webinar, particular attention was given to the need to monitor refund requests through ACE reports and to verify whether the required CBP forms and banking details had been properly submitted.
CBP guidance confirms that IEEPA refund claims through CAPE are filed through the ACE Portal and that CAPE is intended to simplify the submission of valid refund requests under the applicable statutory authority.
For European companies with U.S. operations, the process may be complex because it combines U.S. customs law, ACE Portal management, entry-by-entry analysis, liquidation rules and procedural deadlines.
EU Regulation 2026/1455: tariff adjustments for goods originating in the United States
In addition to the IEEPA duty refund process in the United States, EU importers must also consider Regulation (EU) 2026/1455 of the European Parliament and of the Council.
This Regulation concerns the adjustment of customs duties applicable to imports of certain goods originating in the United States and the opening of tariff quotas for imports of certain goods originating in the United States.
The Regulation implements EU commitments linked to the EU-U.S. framework on reciprocal, fair and balanced trade. According to the Regulation, the Union committed to eliminating customs duties on all U.S. industrial goods and to granting preferential market access for a range of U.S. seafood and agricultural products.
Products affected by the reduction or elimination of import duties from the U.S.
EU Regulation 2026/1455 introduces tariff measures for certain goods originating in the United States. According to the materials shared in the presentation, these measures apply over the period running from 1 July 2026 to 31 December 2029.
The measures may include a 0% customs duty for certain fruits, juices, chemical products, pharmaceuticals, plastics, wood, cotton, textiles, footwear, machinery, vehicles, furniture and toys.
The Regulation also covers preferential access or tariff treatment for selected agricultural and food products, including fresh and processed fruit and vegetables, dairy products, soybean oil, processed foods, pork and bison meat, among others.
For EU importers, this may directly affect landed cost calculations, sourcing decisions, supplier comparisons, customs planning and margin analysis.
Why origin determination is critical when applying U.S.-origin tariff benefits
One of the most important aspects of EU Regulation 2026/1455 is the origin of the goods. It is not enough for the supplier to be located in the United States. The goods must qualify as originating in the United States under the applicable customs origin rules.
Correct origin determination is essential to apply reduced duties, benefit from tariff elimination or access a tariff quota. An incorrect origin assessment may result in post-clearance recovery of duties, penalties, customs delays or loss of preferential treatment.
Companies should therefore review tariff classification, origin documentation, supplier declarations, production processes, bill of materials, customs records and supply chain traceability before applying any duty reduction or tariff preference.
How this tariff environment affects Spanish companies trading with the United States
Spanish companies with U.S.-related operations may be affected from two different angles.
First, companies that have imported goods into the United States and paid IEEPA duties may have a duty recovery opportunity through CAPE, provided that their entries meet CBP’s eligibility requirements.
Second, companies importing U.S.-origin goods into the European Union should assess whether EU Regulation 2026/1455 changes the customs duty treatment of their products. This may be especially relevant for sectors such as agri-food, chemicals, pharmaceuticals, textiles, machinery, automotive, furniture, consumer goods and industrial products.
In both cases, a technical customs review is highly advisable. Companies may be overpaying duties, failing to claim available refunds or incorrectly applying a tariff benefit.
Customs advisory for companies managing U.S. tariffs
The management of U.S. tariffs requires a coordinated approach involving customs compliance, tariff classification, origin analysis, duty recovery, import documentation and regulatory monitoring.
At Arola, we support companies in reviewing their international trade operations, identifying duty savings opportunities, assessing customs risks and improving the efficiency of their import and export procedures.
Companies interested in this topic can watch the Sabadell Hub Empresa webinar on efficient U.S. tariff management, in which Arola and Deringer participated.
