10/23/2026
CBP Expands Access to CAPE Phase 3 Refund System for Additional Importers
Check out this week's Customs Corner to read about CBP Expands Access to CAPE Phase 3 Refund System for Additional Importers, and White House Waives Graham Act Tariffs.
Trade and Customs Updates
CBP Expands Access to CAPE Phase 3 Refund System for Additional Importers
U.S. Customs and Border Protection has opened a new wave of access to Phase 3 of CAPE.
Under this latest expansion, importers that challenged IEEPA tariffs through filing an individual 1581(i) CIT case and provided their importer of record numbers to CBP between July 31 and Aug. 13 are now eligible to request Phase 3 refunds.
CBP originally launched Phase 3 on Oct. 6, but access at that time was limited to importers that had submitted their importer of record numbers by July 30.
In its Oct. 20 message, the agency stressed that Phase 3 is available only to importers that filed suit at the U.S. Court of International Trade and obtained a court-issued reliquidation order.
For importers that filed suit and submitted their importer of record numbers after Aug. 13, CBP said access to Phase 3 will be granted at a later date. The agency added that attorneys will be notified when additional waves of access become available.
White House Waives Graham Act Tariffs
On September 18, 2026, the White House issued an order implementing key provisions of the Lindsey O. Graham Sanctioning Russia and Iran Act of 2026, including a 500% tariff on goods from Russia and 100% tariffs on goods from countries that continue buying Russian crude oil or natural gas or that help Russia evade oil sanctions.
On October 16, 2026, the President invoked waiver authority under Section 115 of the law, saying he had submitted the required certification to Congress that suspending these duties, sanctions, and restrictions is in the national interest of the United States. The order waives the new tariff provisions under Sections 112 and 113 of the law, along with multiple sanctions and restrictions provisions, while leaving intact sanctions already imposed under earlier executive actions related to harmful activities by the Russian government.
The order directs the U.S. Trade Representative, in consultation with the State Department, Treasury Department, Energy Department, and other senior officials as needed, to monitor countries’ purchases of Russian-origin oil and gas and their role in sanctions evasion, and to report regularly to the President on whether further action is warranted.
Reference:
Implementing the Lindsey O. Graham Sanctioning Russia and Iran Act of 2026 – The White House
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