IEEPA duty refunds may apply to certain import entries where IEEPA duties were paid and are now eligible for refund through CBP's CAPE refund process inside the ACE CBP Portal. Refund requests can be filed by the Importer of Record or the authorized customs broker that filed the original entry. The Importer of Record should have ACE CBP Portal access and refund banking details set up correctly so CBP can issue payment electronically.

The refund request is submitted through a CAPE Declaration in the ACE Portal. Once accepted, CBP removes the IEEPA HTS number, recalculates the duties without IEEPA, reviews the updated entry, and then liquidates or reliquidates the entry for refund processing. The Importer of Record must have their ACE CBP Portal account properly set up before claims can be processed. Important ACE setup note: the email address used for ACE must match the email CBP has on file for the Importer of Record. CBP uses this email for confirmation, security tokens, and MFA login codes. If the importer no longer has access to that email, or if the email is incorrect, they may need to contact their customs broker to update the Importer of Record file with CBP before ACE access can be completed. Below are helpful tips and links to assist with setup: Application for ACE CBP Portal: Here Electronic Refund Bank Enrollment: Here ACE Training Video on ACE Portal and Refunds: Here YouTube (3rd Party) Tutorial for ACE Configuration: Here CBP Form 5106 - Create/Update Importer Identify Form: Here

Yes. 1UP Cargo can help review your import entries, identify possible IEEPA refund opportunities, coordinate with customs brokerage, and assist with the CAPE filing process where eligible. This service is available for a processing fee. Please contact our Sales or Operations team to request the applicable fee. Refund approval and timing remain subject to CBP review, Importers ACE confirmation/setup, and the entry's liquidation status.

Importer Security Filing, also known as ISF or 10+2, is a U.S. Customs and Border Protection requirement for ocean shipments entering the United States. The importer, or their authorized agent, must submit key shipment details to CBP before the cargo is loaded onto the vessel bound for the U.S. This helps CBP screen shipments in advance and identify potential security risks. More Information: Here

U.S. Customs and Border Protection may issue penalties for ISF errors, late filings, or missing filings. Penalties can be up to USD $10,000 per shipment, depending on the issue. Common ISF penalty examples include: Late or missing ISF filing: USD $5,000 per shipment Incomplete ISF filing: USD $5,000 per shipment Failure to withdraw an ISF when required: USD $5,000 per shipment ISF not matching the Bill of Lading: USD $5,000 per shipment Common ISF filing mistakes include incorrect Bill of Lading numbers, late filings, missing shipment details, or information that does not match the final shipping documents. Accurate and timely filing helps reduce the risk of delays, exams, and penalties.

No. You do not always need to own a business to request an EIN. For importing, some individuals may need an EIN or importer identification number for customs entry, duty payment, and government reporting purposes. To request an EIN, you can apply through the IRS using Form SS-4, Application for Employer Identification Number. Importers may also need to complete CBP Form 5106, Create/Update Importer Identity Form, so U.S. Customs and Border Protection can properly identify the importer of record. 1UP Cargo can help guide importers through the documentation needed before customs clearance. Application for EIN# Here