24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. :EIC 111/3
EIC 111/3/13
13 April 2026
(Updated on 15 April 2026)
Dear Sirs,
Further to Commercial Information Circular (CIC) No. 183/2026 dated 23 February 2026 on the US ending certain tariff actions imposed under International Emergency Economic Powers Act (IEEPA) effective from 24 February 2026, the US Customs and Border Protection (CBP) announced on 10 April 2026 that it will launch the first phase of the Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment Secure Data Portal (ACE Portal) on 20 April 2026 for IEEPA refunds.
2.Previously, pursuant to the IEEPA, the US President signed Executive Order 14195 announcing that all articles that are products of China shall be subject to an additional 10% duty with effect from 4 February 2025, with subsequent modifications. On 5 February 2025, the US announced that the concerned articles include products of Hong Kong. In addition, on 2 April 2025, the US President invoked his authority under the IEEPA and signed Executive Order 14257 imposing reciprocal tariff on all imports from all trading partners effective from 5 April 2025, with subsequent modifications. On 20 February 2026, the US President announced that the additional duties imposed pursuant to IEEPA in a number of executive orders, including the additional tariffs for products of China (including products of Hong Kong) imposed under Executive Order 14195, as amended and the reciprocal tariff imposed under Executive Order 14257, as amended, shall no longer be in effect and no longer be collected effective from 24 February 2026.
3.On 10 April 2026, the US CBP issued a Cargo Systems Messaging Service (CSMS) message announcing that it will launch the first phase of the CAPE tool in the ACE Portal on 20 April 2026 for IEEPA refunds pursuant to court order and in accordance with appropriate statutory authority. CAPE is designed to consolidate refunds of IEEPA duties including interest rather than processing refunds on an entry-by-entry basis. The US CBP plans to implement CAPE through a phased development approach. CAPE Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation.
4.Requesting refunds of IEEPA duties requires the following:
5.Importers and authorised brokers should anticipate that valid IEEPA refunds will generally be issued within 60 - 90 days following acceptance of the CAPE Declaration, unless a compliance concern requires further US CBP review.
6.For further details, please refer to the US CBP’s CSMS messages, website, fact sheet and trade information notice:
US CBP’s CSMS Message - Update - Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026, Deployment (13 April 2026)
https://content.govdelivery.com/bulletins/gd/USDHSCBP-412cc7f?wgt_ref=USDHSCBP_WIDGET_2
US CBP’s CSMS Message - Introduction - Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026 Deployment (10 April 2026)
https://content.govdelivery.com/bulletins/gd/USDHSCBP-4126a9c?wgt_ref=USDHSCBP_WIDGET_2
International Emergency Economic Powers Act (IEEPA) Duty Refunds’ website
https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds?utm_source=hp_slideshow&utm_medium=referral&utm_title=IEEPA
IEEPA Duty Refunds Fact Sheet
https://www.cbp.gov/sites/default/files/2026-04/ieepa_refunds_factsheet.pdf
Trade Information Notice - Consolidated Administration and Processing of Entries (CAPE) Phase 1
https://www.cbp.gov/sites/default/files/2026-04/trade_information_notice_cape_508c.pdf
7.For enquiries concerning the content of this circular, please contact us at telephone number 2398 5405.
Yours faithfully,
(Miss Kwany KOU)
for Director-General of Trade and Industry
Note: While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same.