The US Customs and Border Protection (CBP) has launched the CAPE system allowing businesses to apply for import tax refunds under the IEEPA law, totaling over $166 billion, following the Supreme Court ruling the law void. The Department of Foreign Trade advises Thai exporters to promptly coordinate with US partners to secure their rights and receive refunds with interest within 60-90 days, while outlining plans to handle the Section 301 investigation.
Ms. Arada Fuengthong, Director-General of the Department of Foreign Trade, revealed that the US Customs and Border Protection (CBP) activated the CAPE (Consolidated Administration and Processing of Entries) system on 20 Apr 2026 to support refund applications for import taxes collected under the International Emergency Economic Powers Act (IEEPA). This follows the US Supreme Court ruling the law illegal, and refunds will include taxes plus interest to eligible businesses.
Initially, refunds can only be claimed for imports under two conditions: 1) entries not yet liquidated for duty assessment, and 2) entries liquidated within no more than 80 days. Applicants must be importers or customs brokers registered in the ACE Secure Data Portal system. If approved with correct data, refunds will be paid within 60-90 days. If importers owe debts to CBP, the system will deduct those before transferring the remaining balance.
"We recommend Thai businesses coordinate closely with US importers to verify whether their goods qualify for refunds, ensure importers are prepared with ACE Portal accounts and banking information before the system opens. Additionally, CBP plans to expand CAPE coverage to more complex cases later, such as duty drawback claims, anti-dumping/countervailing duty (AD/CVD) cases, and fully liquidated entries. The department will monitor and update accordingly," she said.
Ms. Arada also addressed the US investigation under Section 301 trade law, citing Thailand’s alleged excess production capacity in some industries and imports from countries using forced labor. Thailand submitted its rebuttal on 15 Apr 2026. The Ministry of Commerce will actively participate in the investigation to defend exporters’ interests and foster confidence with the US.
Meanwhile, reporters noted that the US government has begun refunding import taxes collected under President Donald Trump's policies, with a maximum value of $166 billion. Businesses can submit refund claims via the new customs system. It is expected that over 330,000 importers, covering more than 53 million product entries, will be eligible for refunds. Approved claims will receive payments plus interest within 60–90 days.
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