ACE Archives | Customs & International Trade Law Blog

CBP Proposes Bonds and Earlier Filing for Low-Value Informal Entries: Comments Due December 7

U.S. Customs and Border Protection (CBP) has issued a Notice of Proposed Rulemaking (NPRM) for Low-Value Shipments that would change informal entry requirements for shipments valued at $2,500 or less, including shipments arriving through international mail. The proposal would add a bond requirement for informal entries, move the Type 11 filing deadline earlier, and create a new electronic Entry Type 13 for mail. Importers, e-commerce sellers, licensed customs brokers, and carriers that handle low-value shipments are affected, and comments are due December 7, 2026.

Key Takeaways

CBP proposes that all Type 11 (informal) and new Type 13 (informal mail) entry filers obtain a basic importation and entry bond, single transaction or continuous, before release.
The proposed Type 11 filing deadline moves from “within 15 calendar days after landing,” to “upon or before the date of importation”, and Type 11 entries would be filed electronically.
A new Entry Type 13 for international mail of $2,500 or less would be filed electronically by the owner or purchaser in ACE or by a licensed customs broker.
Carriers filing inward manifests would report the mail tracking number, and unentered mail of $2,500 or less would be considered abandoned after 15 days.
Comments are due December 7, 2026, under docket USCBP-2026-0298 on regulations.gov.

Low-Value Shipments Face New Entry Requirements

CBP […]

By Jennifer Diaz|2026-10-09T11:49:46-04:00October 9, 2026|ACE, Customs Broker, Import, U.S. Customs and Border Protection (CBP)|0 Comments

Mandatory CPSC eFiling is Here

Key Takeaways

Starting July 8, 2026, importers of most regulated consumer products must electronically file (eFile) Certificate of Compliance data into CBP’s ACE system at the time of entry, no longer on request.
At launch, CPSC does not intend to have ACE reject entries or deny admission solely for failure to eFile, only warning messages. But CPSC will still enforce certificate requirements, seek seizure of non-compliant goods, and adjust your risk score.
A testing exemption or determination does not eliminate the certificate. You must still issue a certificate citing the rule and naming the exemption. This is a trap that catches importers who assume “exempt” means “nothing to file.”
Products entering a Foreign Trade Zone and later withdrawn for consumption or warehousing get a later effective date: January 8, 2027.
The eFiling rule changes how certificate data is filed, not which products need a certificate. Certification has been required since 2008.

A Compliance Shift Disguised as a Filing Update

Since 2008, importers and domestic manufacturers of CPSC-regulated consumer products have been required to maintain a Certificate of Compliance: a Children’s Product Certificate (CPC) for children’s products, or a General Certificate of Conformity (GCC) for regulated general-use products, and produce it on request. Under […]

By Jennifer Diaz|2026-07-08T10:11:22-04:00July 8, 2026|ACE, Import, U.S. Consumer Product Safety Commission (CPSC)|Comments Off

CBP CAPE Phase 2 Update: 4.36 Million Entries Fail, Finally-Liquidated Importers Left Out

KEY TAKEAWAYS

CBP has certified roughly $71.06 billion in IEEPA refunds and cleared 18.1 million entries through CAPE — but the headline number hides who is being left out.
4.36 million entries failed CAPE’s entry-level checks. If your entry is finally liquidated beyond CBP’s 90-day reliquidation window, CAPE will not refund it, and the government is fighting to keep it that way on appeal.
Phase 2 (reconciliation-flagged entries) went live June 29, 2026. Finally, liquidated entries remain in dispute at the Federal Circuit (No. 26-1898).
The government’s stated position: no refund on finally-liquidated entries unless the importer filed suit at the CIT. Filing preserves your standing while the appeal plays out; it is not a guarantee of recovery.
Three fixable failure reasons: importer/filer mismatch, entry-number errors, and CSV template misalignment are costing importers refunds they are otherwise entitled to.

A $71 Billion Headline That Hides Who Isn’t Getting Paid

On July 1, 2026, CBP filed its latest status declaration in Euro-Notions Florida, Inc. v. United States (CIT No. 25-00595) — the lead case now governing how IEEPA duty refunds are administered through CBP’s Consolidated Administration and Processing of Entries (CAPE) platform. The numbers are large. As of June 29, 2026, CBP reported that CAPE declarations had cleared file validation covering 18.1 million entries, that 15.92 […]

By Jennifer Diaz|2026-07-03T12:33:42-04:00July 3, 2026|ACE, Import, Tariffs, U.S. Customs and Border Protection (CBP)|Comments Off

CAPE Phase II Is Live: Most IEEPA Duties Are Now Refund-Eligible — Here’s How to Claim Yours

KEY TAKEAWAYS

As of June 29, 2026, CBP’s CAPE system reached Phase II — enhanced processing for reconciliation-flagged entries, making the large majority of IEEPA duties eligible for refund.
Refunds are not automatic for every entry type. Eligibility, filing method, and ACH enrollment all matter — and finally, liquidated entries are treated differently depending on whether you filed a CIT lawsuit.
The window rewards speed and documentation. Importers who reconcile their IEEPA-dutied entries now will recover capital sooner; those who wait risk falling into later, slower phases.

Tariff Refunds – a Moving Target

If your business paid duties imposed under the International Emergency Economic Powers Act (IEEPA), you have likely been watching a moving target: litigation over whether those duties were lawfully collected, a refund mechanism built in phases, and shifting guidance on which entries qualify and when. The result is paralysis — many importers know money may be owed back to them, but cannot tell whether, how, or when to claim it.

That uncertainty has a real cost. Every month, a refund-eligible entry that sits unaddressed, working capital tied up at CBP rather than in your business. And because the refund framework is being rolled out in stages, the entries you can act on today are not the same as the ones you will be able to act on next month — sequencing matters.

CAPE Phase II Now […]

By Jennifer Diaz|2026-06-29T09:50:13-04:00June 29, 2026|ACE, Import, Tariffs, Trade Policy, U.S. Customs and Border Protection (CBP)|Comments Off

CAPE Now Accepts Reconciliation-Flagged Entries — But File in the Wrong Order and You Forfeit the Refund

If you have entries flagged for reconciliation and a reconciliation deadline inside the next 30 days, the order in which you file has just become a decision that can cost you your IEEPA refund. Under CBP’s June 29, 2026, CAPE deployment, once you file the reconciliation entry (Type 09), the underlying entries are locked out of CAPE in this phase. File the recon first, and you have stripped your own entries of the consolidated IEEPA refund path — permanently, for now. The new functionality is genuinely good news. The trap is in the sequence.

Key points:

New as of June 29, 2026: CAPE will accept entries flagged for reconciliation (Entry Types 01, 02, 06) even when no Type 09 reconciliation entry has been filed yet.
The sequence that wins: File the CAPE Declaration FIRST. CAPE strips the IEEPA duties from the flagged entries, then you file the reconciliation.
The sequence that loses: File the reconciliation entry first. The underlying entries are then ineligible for CAPE in this phase.
Still not covered: Entries where the reconciliation entry is already on file — those wait for a future CAPE phase.

Same eligibility limits as Phase 1 carry over: unliquidated entries and entries within 80 days of liquidation only.

The Challenge: Reconciliation Was a Hole in Phase 1

When CBP launched Phase 1 of the Consolidated Administration […]

By Jennifer Diaz|2026-06-26T12:30:40-04:00June 26, 2026|ACE, Import, Tariffs, Trade Policy, U.S. Customs and Border Protection (CBP)|Comments Off

The CPSC eFiling Deadline is Here!

Summary: On December 18, 2024, the CPSC voted to approve a Final Rule requiring importers of regulated consumer products to electronically file Certificate of Compliance data at the time of entry. The rule takes effect July 8, 2026, for most imported consumer products. This article covers what the CPSC eFiling requirement means for importers, and the steps businesses should take now to ensure compliance before the deadline.

On July 8, 2026, the CPSC’s mandatory eFiling requirements take effect for most imported consumer products. That means importers can no longer wait to be asked for a Certificate of Compliance. These certificates must now be electronically filed in CBP’s Automated Commercial Environment (ACE) at the time of entry, not after the fact.

Importers that are not compliant with the applicable effective date may experience delays in the release of their shipments and increased scrutiny by CPSC at the port of entry. For products entering from a Foreign Trade Zone, the compliance date is January 8, 2027.

CPSC’s eFiling Proposal

Since 2008, importers have been required to maintain Certificates of Compliance stating that the product they are importing meets all applicable safety standards. However, these certificates did not need to be filed at the time of import.

In June 2022, CPSC announced a Beta Pilot test with CBP for the eFiling of certificate data for regulated […]

By Jennifer Diaz|2026-06-18T15:41:02-04:00June 18, 2026|ACE, Import, Pre-compliance, U.S. Consumer Product Safety Commission (CPSC), U.S. Customs and Border Protection (CBP)|Comments Off

CBP to Implement Fully Electronic Refund Processing via ACE

Effective February 6, 2026, CBP will process all refunds electronically. The agency will not issue any refunds by check unless a waiver has been approved.

Background

Historically, the majority of CBP refunds for the overpayment of duties, taxes, and fees were transmitted via paper checks issued by the U.S. Department of the Treasury. The issuance of electronic refunds via ACH has been available for some time, but opting-in for electronic refunds has been voluntary and limited in scope. In 2024 and 2025, approximately 30% of the refunds CBP issued annually were issued electronically.

On March 25, 2025, President Trump issued an Executive Order titled “Modernizing Payments To and From America’s Bank Accounts.” The order mandates the transition from paper checks to electronic payments for all Federal disbursements and receipts.

Electronic Refunds

To implement the electronic payments Executive Order, CBP published an Interim Final Rule on January 2, 2026, announcing that the agency will issue all refunds electronically (subject to certain exceptions under 31 CFR part 208) effective February 6, 2026. This rule applies to refunds issued to all importers, brokers, filers, sureties, service providers, facility operators, foreign trade zone operators, carriers, and any designated third parties listed on CBP Form 4811. After this date, CBP will not issue any refunds by check, unless a waiver has been approved. Comments on the Interim Final Rule are due March 3, […]

By Jennifer Diaz|2026-01-06T11:42:11-05:00January 6, 2026|ACE, Best Practices, Import, news, U.S. Customs and Border Protection (CBP)|Comments Off

De Minimis No More: What it Means for Importers and Consumers

President Trump’s Executive Order suspending duty-free de minimis treatment of shipments entering the U.S. took effect last week. The de minimis exemption has been used by retailers around the world catering to the American shopper, and the end of the policy is causing a ripple effect around the globe.

What is De Minimis?

De minimis is a Latin term that means “of the smallest things,” “trifling,” “insignificant.” In the U.S., the de minimis rule dates back to the Tariff Act of 1930. Upon passage of the act, individuals and businesses were permitted to import shipments under $200 without paying duties and taxes.

The intent behind the exemption was to allow CBP to focus on higher-risk and higher-revenue imports and to encourage small-scale trade. In 2016, the U.S. raised the de minimis threshold to $800 with the passage of the Trade Facilitation and Trade Enforcement Act.

After the 2016 change, de minimis shipments surged, from 139 million in FY 2015 to 1.36 billion in FY 2024. International retailers took advantage of the new threshold, and many U.S. policymakers began referring to de minimis as a “loophole.”

Citing safety and fairness concerns, there were dozens of unsuccessful efforts in the U.S. Congress to end de minimis. Finally, the Big Beautiful Bill of 2025

By Jennifer Diaz|2025-09-15T11:19:08-04:00September 15, 2025|ACE, Enforcement, Import, International Travel, Supply Chain, Tariffs, U.S. Customs and Border Protection (CBP)|Comments Off

Trade Policy Is Changing Rapidly—Prepare Your Business for What’s Next

Trade policies are shifting faster than ever, with new tariffs, complicated regulations, and heavy enforcement measures impacting businesses across industries. If you are an importer, staying ahead of these changes is critical to maintaining smooth operations and avoiding financial setbacks.

With trade policy in flux, now is the time to ensure you are on solid footing by auditing your compliance strategies, reassessing tariff exposure, and ensuring your business is prepared for what’s ahead.

Audit Your Business Before CBP Does

Conducting an audit of your business to check for import compliance is an essential step to avoid costly penalties, thwart supply chain disruptions, and to minimize legal risk. An audit helps identify potential compliance gaps, ensuring that your existing business practices are in compliance with all applicable regulations. It also allows businesses to proactively address issues before they escalate.

Import Report Card

Diaz Trade Law can provide a customized ACE report card to give you an overview of your import compliance. The report contains a summary of your import transactions and identifies potential issues in your business’ processes as well as substantive recommendations to ensure compliance. The report provides information like:

Your last 5 years of import history
List of HTS’s you use
Total amounts paid in AD/CVD
Manufacturer ID’s reported to Customs
Inconsistencies in reporting
Total value of imports and duties paid by year
Review of countries of origin of your imported merchandise
Use of Free Trade Agreements
Your surety, bond coverage, and bond type
And more!

Lastly, the Report Card service […]

By Jennifer Diaz|2025-02-28T07:10:19-05:00February 27, 2025|ACE, Best Practices, Import, U.S. Customs and Border Protection (CBP)|Comments Off

Big News! 352 of 549 Proposed China Tariff Exclusions Reinstated

On March 23, 2022, the U.S. Trade Representative (“USTR”) announced that 352 of the 549 proposed exclusions have been reinstated. The reinstated product exclusions will apply as of October 12, 2021, and extend through December 31, 2022. For a full list of reinstated exclusions, please see this Federal Register announcement.

On October 8, 2021, USTR invited comments on whether to reinstate 549 previously granted and extended exclusions. This recent determination was a result of USTR’s review of public comments regarding whether and which of the proposed exclusions should be reinstated.

Diaz Trade Law filed comments on behalf of several clients who have had their exclusions reinstated. Are your products on the list of exclusions that were reinstated? Do you have questions about navigating Section 301 China tariffs? We are here for you! Diaz Trade Law has significant experience working on Section 301 exclusions. Contact us today at info@diaztradelaw.com.

A list of all the exclusions can be found below:

A. Effective with respect to good entered for consumption, or withdrawn from warehouse for
consumption, on or after 12:01 a.m. eastern daylight time on October 12, 2021, and before
11:59 p.m. eastern daylight time on December 31, 2022, subchapter III of chapter 99 of the
Harmonized Tariff Schedule of the United States (HTSUS) is modified:
1. by inserting the following new heading 9903.88.67 in numerical sequence, with the
material in the new heading inserted in the columns of the HTSUS labeled
“Heading/Subheading”, “Article Description”, and “Rates of Duty 1-General”,
respectively:
Heading/Subheading: 9903.88.67

Article Description: Effective with respect to entries on or after
October 12, […]

By Jennifer Diaz|2022-03-28T10:37:08-04:00March 23, 2022|301 INVESTIGATIONS, ACE, China, China Trade War, Import, Reasonable Care, Trade Policy, U.S. Customs and Border Protection (CBP), U.S. Trade Representative (USTR)|Comments Off