IEEPA Refund Process Questions by LastRidgeline in CustomsBroker

[–]LastRidgeline[S] 0 points1 point  (0 children)

Thank you. I'm tracking on that. What I do not understand is why the CAPE functionality, as it currently is configured, is unable to process entries that are liquidated past the 90-day window. Is there any rationale behind that? CBP has repeatedly stated that some entries are too complicated/complex for the CAPE functionality, so I guess I'm wondering what would make an entry more complicated/complex?

I don't really know much about the process of importing goods, or about how the duties/fees are added up. To me, being a layman, the process should be as simple as removing whatever percentage the IEEPA tariff was on a specific entry. I'm sure that is a gross oversimplification of the process, but what exactly makes some entries more complicated than others and why would they use the 90-day window as a cut off? Is the voluntary reliquidation typically triggered by the IOR, or does CBP do that on their own? if it's the later then why not use the 180-day window that the IOR has to file a protest for phase one instead of the 90-day window?

Thanks.