Issue 1. Status as of October 23, 2026. Covers items published or taking effect September 22 – October 14, 2026, with updates through October 23 (U.S. Eastern time).

The one thing to know: the trade court certified a class action for IEEPA tariff refunds

Status as of October 23, 2026. CBP’s IEEPA refunds page still describes only Phases 1 and 2. When we checked the court dockets on the evening of October 23 (U.S. Eastern time), the court’s class-action page listed only the October 8 opinion and there was no Federal Circuit decision. On October 23 the court granted the government’s consent motion (ECF No. 62) to extend the deadline for the joint proposed scheduling order from October 22 to November 5 (order, ECF No. 63).

On October 8, 2026, the U.S. Court of International Trade (CIT) granted class certification in Freestyle World, Inc. v. U.S. Customs and Border Protection (Court No. 26-01088, Slip Op. 26-123) (opinion, PDF; case documents page).

Who is in the class. The court certified this class: “All importers of record who paid duties imposed by the Challenged Tariff Orders between February 1, 2025, and February 19, 2026, excluding any entity that has separately filed an action seeking to recover IEEPA duties payments” (opinion, p. 32). The court also said that membership in this type of class (Rule 23(b)(2)) is “mandatory and fixed”, with no opt-in or opt-out (opinion, p. 13). The order does not say how a lawsuit filed after October 8 affects class membership.

Class dates vs. CBP’s dates. The class covers duties paid February 1, 2025 – February 19, 2026, the dates the plaintiff used when it sued on February 19 (opinion, p. 2 and n.2). CBP’s own estimate covers IEEPA tariffs assessed February 3, 2025 – February 24, 2026 (Federal Register). If you paid IEEPA duties after February 19, 2026, ask your broker or a trade attorney whether the class covers those payments.

Background. IEEPA is the International Emergency Economic Powers Act. On February 20, 2026, the Supreme Court held in Learning Resources, Inc. v. Trump that “IEEPA does not authorize the President to impose tariffs” (Supreme Court opinion). The class seeks an order directing CBP to liquidate or reliquidate entries without the IEEPA duties (opinion, p. 2).

What the order does, and what comes next. The order certifies the class, makes Freestyle World the class representative and appoints class counsel. It set a closed conference for October 13 (no public outcome posted) and requires a joint proposed scheduling order by October 22, 2026, including when the government will answer the complaint (on October 23 the court extended this to November 5; see the status box). It does not set a refund timetable (opinion, pp. 32–33). A second October 8 order requires the government to file a short CAPE progress report by 5 p.m. Eastern on Monday, October 26, and sets a closed settlement conference for Tuesday, October 27 (order, ECF No. 60, CourtListener docket).

Where refunds stand. According to the court, CBP deployed CAPE Phase 3 on October 6, 2026, letting plaintiffs in the more than 4,000 individual cases where the court’s reliquidation order has been entered file a CAPE declaration (opinion, p. 22). As of October 7, the court understood that Phase 3 declarations covering 1.1 million entries and $500 million in claimed refunds had been accepted (n.16). As of October 23, CBP’s IEEPA refunds page still describes only Phases 1 and 2 (CBP). CAPE does not currently accept finally liquidated entries from importers who have not filed their own lawsuit (opinion, p. 7). Citing a CBP declaration, the court says about $136.6 billion had been accepted for processing in CAPE as of October 2, of which about $126 billion in duties plus interest had been refunded (p. 7). It estimates about $30 billion would stay on deposit if CAPE stopped today (p. 8).

Why it matters to small and medium importers. CBP estimates IEEPA tariffs total about $166 billion, across more than 53 million entry summaries. It says most small businesses have no ACE account and are expected to use their customs brokers for IEEPA refunds (Federal Register). The court says importers who have not used CAPE are believed to be “overwhelmingly small importers” (opinion, p. 7).

What importers may want to consider. General information only, not legal or customs advice. Talk to a licensed customs broker or trade attorney about your own entries. Questions worth asking them:

1. Whether the class definition covers your entries, including any IEEPA payments after February 19, 2026.
2. Which of your entries, if any, fit an open CAPE phase (see the explainer).
3. How the class case affects you before you decide whether to file your own case. The class excludes any entity that “has separately filed an action”, and the order does not say how a suit filed after October 8 affects membership.
4. Time limit: a lawsuit at the CIT over IEEPA duties generally has to be filed within two years after the claim first accrues (28 U.S.C. § 2636(i)). IEEPA duties were first collected in February 2025, so some clocks could run out from early 2027. The certification order does not say whether the class case pauses (tolls) that clock. When your own deadline falls depends on your facts.

On its IEEPA page (last modified September 30, 2026), CBP says that for Phase 1 entries a CIT case is not needed. It “offers no legal guidance on whether a case needs to be filed with the CIT for any other entries” (CBP).

What to watch. The government has appealed to the Federal Circuit the part of the CIT’s earlier order that provides for liquidation or reliquidation of all affected entries (e.g., No. 26-1895). No Federal Circuit decision yet. On October 19 the court extended the government’s reply-brief deadline to November 9, 2026 (Fed. Cir. No. 26-1895 docket).

Scam warning. CBP does not charge fees for processing tariff refunds; a request for a fee or financial information from someone claiming to be CBP is a scam, to be reported to traderelations@cbp.dhs.gov (CBP). From October 10, 2026, a security token sent by email (optionally by text) is required to add or change ACH refund bank details in the ACE Portal (CSMS # 70162211).

Deadlines

Date	What	Source
Mon Oct 26, 2026, 5 p.m. ET; Tue Oct 27	Government’s CAPE progress report due at the CIT; closed settlement conference the next day	CIT order, ECF No. 60
Mon Nov 2, 2026 (“last day of October”, next business day)	Requests for AD/CVD administrative reviews of orders with October anniversary months. Only relevant if you import goods under such an order. With no review, CBP assesses duties at the cash-deposit rate	Federal Register
Nov 4, 2026	Comments on CBP’s IEEPA refund (CAPE) information collection are to be submitted by this date “to be assured of consideration”, at http://www.reginfo.gov/public/do/PRAMain	Federal Register
Nov 5, 2026	Joint proposed scheduling order in the IEEPA class action, extended from Oct 22	CIT order, ECF No. 63 (via CourtListener)
Nov 9, 2026	Government’s reply brief due in the Federal Circuit appeal (No. 26-1895)	Fed. Cir. No. 26-1895 docket
Dec 7, 2026	Comments on CBP’s “Low-Value Shipments” proposed rule must be received (docket USCBP-2026-0298)	Federal Register
Jan 12, 2027, 11:59 p.m. EST	2027 USMCA joint review: to be assured of consideration, USTR must receive written comments (docket USTR-2026-0595) and requests to appear at the hearing with a testimony summary (docket USTR-2026-0596)	Federal Register
Jan 20, 2027	Entry Type 13 becomes mandatory for informal entry of international postal shipments subject to Section 201, 232 or 301 duties, under a partner agency’s jurisdiction or claiming free trade agreement duty-free treatment	CBP; 91 FR 66638
From early 2027 (varies)	Two-year limit for CIT suits over IEEPA duties, counted from when the claim first accrues. Duties were first collected in February 2025, so some clocks could run out from early 2027. The class order is silent on tolling. Your date depends on your facts; ask a broker or trade attorney	28 U.S.C. § 2636(i)

What changed

1. CBP proposed new rules for shipments valued at $2,500 or less: what would change compared with today

Informal entry (Entry Type 11) is the simpler customs process for shipments valued at $2,500 or less. On October 8, 2026, U.S. Customs and Border Protection (CBP) proposed tightening it (91 FR 64532, Federal Register). This is a proposed rule. Comments are due December 7, 2026.

Why now. Duty-free de minimis treatment for shipments of $800 or less has been suspended for all countries since August 29, 2025 (Executive Order 14324, 90 FR 37775). CBP wrote an indefinite suspension into its regulations in two interim final rules on June 24, 2026: 91 FR 37789 for non-mail shipments and 91 FR 37801 for mail. The One Big Beautiful Bill Act (Public Law 119-21, sec. 70531(b)) repeals the commercial de minimis exemption by statute effective July 1, 2027; the bona fide gift and traveler exemptions remain. Shipments that used to go through de minimis now mostly go through Type 11 informal entry. CBP’s earlier voluntary electronic option for de minimis shipments, Entry Type 86 (84 FR 40079, August 13, 2019), was suspended on September 2, 2025 (90 FR 42418).

How the proposal compares with current rules:

• Electronic filing. Today Type 11 entries can be filed on paper or electronically (19 CFR 143.23), but CBP says only 0.14% (73,534 of 52.45 million, September 1, 2025 – May 31, 2026) were paper. The proposal would require electronic filing through a CBP-authorized EDI system (ACE).
• Filing deadline. Today you generally have up to 15 calendar days after arrival to file entry (19 CFR 141.5). The proposal would require informal entries to be filed on or before the date of importation, and CBP would not release goods that arrive before an entry is filed.
• Who receives the goods. The proposal adds a new data element, the “Final Deliver-To Party” (name and address), required when the final recipient differs from the ultimate consignee on the entry summary (CBP Form 7501).
• Bonds. CBP says about 2.3 million Type 11 entries were filed without a bond from August 1, 2025 to July 31, 2026, about 3.31% of the Type 11 entries it projects for 2026. Most Type 11 entries already have a bond. The proposal would require a basic importation and entry bond (single-transaction or continuous) for every Type 11 entry. That’s new for the small share of Type 11 entries filed today without a bond. Mail entries already need a bond (see item 2). For breach of certain bond conditions, liquidated damages would be the merchandise value or $1,000, whichever is greater (three times the value, or $1,000, for restricted or prohibited goods and alcoholic beverages). CBP notes it could raise the minimum single-transaction bond from $100 to $1,000.
• Goods classified in Chapter 99, Subchapters III and IV of the HTSUS (for example, goods subject to Section 232 or Section 301 duties). Today these can use informal entry only up to $250 (19 CFR 143.21(a)); above that they need formal entry. The proposal would drop the $250 limit so they can use informal entry up to the general $2,500 limit. Mail is different: under 19 CFR 145.12(a)(2)(vi), mail shipments subject to Chapter 98 or 99 duties need formal entry unless they use Type 13 (see item 2).
• Formal entry on demand. CBP can already require formal entry for a particular shipment. The proposal would let it require formal entry across the board for a specific importer, manufacturer or seller, or a category of goods.
• Who can file. Current rules already limit entry of $800–$2,500 shipments to the owner, purchaser, or a broker designated by the owner, purchaser or consignee (19 CFR 143.26). Under the proposal, a consignee that is not the owner or purchaser (for example a postal operator, freight forwarder or carrier) would have to appoint a licensed customs broker to act as importer of record, and the broker’s bond would be the one obligated. Entry rules for bona fide gifts and travelers’ personal articles would not change.

Proposed vs. already in force. None of these proposed changes takes effect unless CBP issues a final rule. That’s separate from rules already issued, such as the de minimis suspension and the January 20, 2027 mail deadline in item 2.

What it means for you. If you bring in shipments of $2,500 or less, ask your licensed customs broker (1) whether your shipments are covered by a bond, single-transaction or continuous; (2) whether your entries could be filed before or on arrival; and (3) whether your goods are delivered to someone other than the consignee on the entry (for example a 3PL or your customer). If you want to weigh in, comments are due December 7, 2026 at regulations.gov, docket USCBP-2026-0298.

Sources: Low-Value Shipments proposed rule, 91 FR 64532; current 19 CFR part 143, subpart C (eCFR); E.O. 14324 implementation notice, 90 FR 42418; 91 FR 37789; 91 FR 37801.

General information only, not legal or customs advice. For your situation, talk to a licensed customs broker or trade attorney.

2. Mail Entry Type 13: what it is, and what the January 20, 2027 date means

What it is. Entry Type 13 is a new electronic informal entry for international mail shipments valued at $2,500 or less, filed in CBP’s ACE system. CBP created it as a voluntary test in a Federal Register notice on June 24, 2026 (91 FR 38007), published alongside the interim final rule that indefinitely suspended de minimis for mail (91 FR 37801). The test went live in ACE on September 22, 2026 (CSMS # 70076746). Type 13 is not yet written into CBP’s regulations; the October 8 proposed rule (item 1) would make it a regulatory entry type.

How mail is entered today. The June mail rule set up a separate, interim postal informal entry process: entry data is sent to CBP by email in an Excel spreadsheet and duty is paid through Pay.gov by the 7th day of the month after the package arrives, and a bond is required (19 CFR 145.12(b), 145.15).

Who can file Type 13. Only the owner or purchaser of the goods (self-filing in ACE), or a licensed customs broker appointed by the owner, purchaser or consignee. A postal operator, the U.S. Postal Service, a freight forwarder or a carrier that is only the consignee can’t file it itself; it has to use a licensed broker acting as importer of record. A basic importation and entry bond (single-transaction or continuous) is required.

The January 20, 2027 date. In a release dated October 14, 2026, CBP pushed the compliance date back from October 22, 2026 to January 20, 2027. From that date, Type 13 becomes mandatory for informal entry of international postal shipments that are subject to Section 201, 232 or 301 duties, or that fall under a partner government agency’s jurisdiction. Otherwise, such shipments need formal entry. CBP says there are no changes to international mail entry procedures before January 20, 2027, and it encourages filers to start using Type 13 voluntarily now. CBP formalized the new date in a final rule published in the Federal Register on October 22, which moves the compliance date for the mail formal-entry requirements (19 CFR 145.12(a)(2)(v)–(vi)) to January 20, 2027 (91 FR 66638). For now, CBP will also accept Type 13 entries without complete electronic partner-agency data, until it announces an end date in the Federal Register (91 FR 66707).

Free trade agreement claims by mail. The June rule’s formal-entry requirement also covers mail shipments claiming duty-free treatment under a free trade agreement such as USMCA (19 CFR 145.12(a)(2)(vi)). CBP’s October 22 notice modifying the Type 13 test says that Type 13 entries for goods claiming duty-free treatment under a free trade agreement “must transmit the additional data mandated by those requirements, as applicable” (91 FR 66707). If you receive such goods by post, ask your broker how they’ll be entered after January 20.

What the proposal would change. CBP’s October 8 proposed rule (item 1) would make Type 13 the required entry for informal mail shipments valued at $2,500 or less, replacing the current interim process. CBP’s release describes this as covering all international mail packages except letters and flats. Under the proposal, mail with no entry filed within 15 days of arrival would be treated as abandoned.

What it means for you. If your suppliers ship to you by international post (not express courier), ask your licensed customs broker whether they can file Type 13 for you, or whether you’d self-file in ACE. Either way, a customs bond is required.

Sources: CBP release, October 14, 2026; Type 13 test notice, 91 FR 38007; CSMS # 70076746, Type 13 test live in ACE; compliance-date final rule, 91 FR 66638; Type 13 test modification, 91 FR 66707; postal interim final rule, 91 FR 37801; Low-Value Shipments proposed rule, 91 FR 64532.

General information only, not legal or customs advice. For your situation, talk to a licensed customs broker or trade attorney.

3. Certain Canadian products, including some alcoholic beverages, are now barred from import. Proclamations 11061, 11062 and 11063, signed September 8 under Section 338 of the Tariff Act of 1930, exclude certain products of Canada listed in their annexes, citing what they call Canadian discrimination concerning alcoholic beverages, dairy and motor vehicles. The bans apply to goods imported on or after 12:01 a.m. Eastern on September 29, 2026 (11061, 11062, 11063). Covered goods imported, but not yet entered or withdrawn from warehouse for consumption, before September 29 remain subject to the 50 percent duty set by the earlier Proclamations 11046, 11047 and 11048 (as stated in Proclamations 11061–11063 and CSMS # 70050970).

Covered headings: 0404, 1702, 1703, 2202–2208 and 8711. Covered goods can’t enter an FTZ or bonded warehouse or move in-bond; entries are unconditionally rejected, and unreleased ACE entries were canceled at 12:01 a.m. September 29. For alcohol, the ban applies only where goods meet a scope limitation in the Alcohol Annex (“Packaged” means bottles, cans, boxes, kegs or similar consumer containers); other Canadian alcohol stays at the 50 percent duty under Proclamation 11046. Rejections return “HTS NOT ALLOWED FOR COUNTRY OF ORIGIN” (code 335 for cargo release, 239 for FTZ admissions) and, for entry summaries, error 886 “HTS PROHIBITED FOR CO”. Questions: TradeRemedy@cbp.dhs.gov (CSMS # 70050970; CSMS # 70050117). Separately, Proclamations 11064 and 11065 changed which Canadian products owe the 50 percent duty from September 15, and state that it applies on top of Section 232 duties (11064, 11065). Who it affects: importers of these goods; FTZ operators.

4. Forced labor: CBP will detain palm oil from two Indonesian plantations. CBP issued two Withhold Release Orders (WROs) under 19 U.S.C. § 1307 on palm oil and derivative products produced by Mitra Aneka Rezeki and Hardaya Inti Plantation in Indonesia, and says shipments will be detained at all U.S. ports of entry. Importers may export or destroy detained shipments, or try to show the goods weren’t made with forced labor (CSMS # 70061795). Who it affects: importers whose goods contain palm oil or derivatives from these producers; check your suppliers’ sourcing with your broker.

5. USMCA: what it is and what is being reviewed

What it is. USMCA (the United States-Mexico-Canada Agreement) is the free trade agreement between the three countries that replaced NAFTA. It entered into force on July 1, 2020. Goods that qualify under USMCA’s rules of origin can enter the U.S. from Canada or Mexico at a reduced or zero rate of regular duty, if the importer claims the preference and can support the claim. Other duties or restrictions may still apply depending on the product, so check with your licensed customs broker.

How the term works. USMCA ends 16 years after it took effect (July 1, 2036) unless each country confirms in writing, through its head of government, that it wants to extend it for another 16-year term. On the sixth anniversary (July 1, 2026), the three countries held the first “joint review”. If all three had confirmed then, the term would have been extended automatically for 16 years, with the next review six years later.

What happened. At that first joint review on July 1, 2026, the United States did not agree to extend the agreement. So the three countries’ Free Trade Commission now holds a joint review every year until all three confirm an extension or the agreement expires. They can agree to extend at any point before then.

What USTR is asking. For the 2027 annual joint review, the Office of the U.S. Trade Representative (USTR) is asking for public comments on any aspect of how USMCA operates or is implemented, compliance issues, recommended actions, the investment climate, and strategies to strengthen North American economic security and competitiveness, including cooperation on non-market policies and practices of other countries.

How to take part. Written comments go in docket USTR-2026-0595. Requests to appear at the public hearing, with a summary of your testimony, go in docket USTR-2026-0596. Both are due by 11:59 p.m. EST on January 12, 2027, through comments.ustr.gov (no account needed). USTR will post the hearing date and location at ustr.gov. Remarks are limited to five minutes, testimony must not include business confidential information, and post-hearing rebuttal comments are due seven days after the hearing ends (docket USTR-2026-0595). Small businesses (fewer than 500 employees) should say so in their comments.

What it means for you. If you import from Canada or Mexico under USMCA, the agreement’s long-term future is now reviewed every year, and this consultation is your chance to tell USTR how it affects your business. If you receive USMCA goods by mail, see item 2 on how those may need to be entered.

Sources: USTR notice, 91 FR 63379; USMCA Chapter 34, Article 34.7 (USTR, PDF); USTR press release, October 2, 2026.

General information only, not legal or customs advice. For your situation, talk to a licensed customs broker or trade attorney.

Also this period.

• Section 232 pharmaceuticals. From September 29, 2026, Section 232 duties on certain patented pharmaceuticals and ingredients (Proclamation 11020) apply to all companies, not just those in Annex III (covered since July 31). The general rate is 100%, a combined rate that includes the normal duty, not an add-on. Lower combined rates apply to Japan, EU members, South Korea, Switzerland and Liechtenstein (15%) and the UK (0%); companies with qualifying onshoring plans pay 20%, and certain specialty drugs 0%. Generics (including unpatented animal health products) are not excluded: they are subject to 0% under 9903.04.67, which still has to be declared. Free trade agreement claims do not remove these duties. Provisions: 9903.04.60–.70 (CSMS # 70054007; 91 FR 60360).
• Polysilicon. Under a Commerce temporary final rule implementing Proclamation 11052, an importer that Commerce finds is stockpiling certain polysilicon products, or a new importer (registered with CBP on or after August 6, 2026) exceeding weekly quantity limits, can be barred from entering them until December 4, 2026, when new import adjustments start. Bonded warehousing and Commerce waivers are available (CSMS # 69994928; 91 FR 60505).
• Section 301 (China). USTR conformed five Section 301 China product exclusions (9903.88.69) to July 1, 2026 HTSUS code changes, in notices published September 2 and October 7. They cover specific pump parts (8413.91.90), plastic articles (3926.90.99) and one machinery part (8479.90.9591, formerly 8479.90.9596). CBP’s updated guidance says ACE accepts the newest amendment as of 6 p.m. on October 23, 2026. Both amendments apply to goods entered on or after July 1, 2026. For duties already paid, CBP says importers may file a PSC (post-summary correction) if still within the PSC filing timeframe, or otherwise protest the liquidation if still within the protest period (CSMS # 70261629, updating CSMS # 69990649; 91 FR 56538; 91 FR 64211).

Explainer: liquidation, the “80-day” CAPE window and “finally liquidated” entries

Liquidation is the final computation of duties on an entry. The court explains that an entry is “finally liquidated” once it has been liquidated for more than 90 days, beyond the period in which CBP can voluntarily reliquidate it under 19 U.S.C. § 1501 (CIT Slip Op. 26-123, n.4). Separate deadlines, such as the 180-day period to protest a liquidation (19 U.S.C. § 1514(c)(3)), may also matter; ask your broker.

CAPE (Consolidated Administration and Processing of Entries) consolidates IEEPA refunds, with interest, instead of handling entries one at a time. It has opened in phases (CBP):

• Phase 1: certain unliquidated entries and entries liquidated within the past 80 days.
• Phase 2 (from June 29, 2026): entries flagged for reconciliation (types 01, 02, 06) with no reconciliation entry filed, same 80-day limit.
• Phase 3 (from October 6, 2026, per the court; not yet on CBP’s page): plaintiffs in individual CIT cases where the court’s order has been entered (p. 22). The government says it needs a court order to reliquidate finally liquidated entries (n.15).

Who can file and how money arrives. Per CBP, only the importer of record or the licensed customs broker who filed the entries can file a CAPE Declaration, not an attorney. Refunds are paid by ACH, with rare exceptions, to the bank account in your ACE Portal account; if it isn’t on file, CBP “will hold the refund until the ACH account information is available.” The amount is netted against over- and under-payments on the whole entry and may be offset against other unpaid debts to the U.S. government, so it can be less than the IEEPA duty paid. CBP says valid refunds generally issue within 60–90 days of an accepted CAPE Declaration (CBP).

Interest. Refunds include interest under 19 U.S.C. § 1505, generally from deposit to liquidation or reliquidation, at the IRS rate for each quarter (CBP). For the quarter beginning October 1, 2026, the overpayment (refund) rate is 6 percent for corporations and 7 percent for non-corporations (Federal Register).

Not advice. Importer Weekly is general information only, not legal, customs-brokerage, tax or financial advice. For decisions about your entries, refunds or filings, consult a licensed customs broker or a trade attorney.

How this is made. Produced with AI assistance. Each item links to the official source we relied on; tell us if you spot an error. Questions, tips or corrections? Email hello@importerweekly.com.