Agency Information Collection Activities; Court-Ordered Refunds Under the International Emergency Economic Powers Act Worksheet

Issuing agencies

Abstract

The Department of Homeland Security, U.S. Customs and Border Protection (CBP) will be submitting the following information collection request to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act of 1995 (PRA). The information collection is published in the Federal Register to obtain comments from the public and affected agencies.

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<title>Federal Register, Volume 91 Issue 191 (Monday, October 5, 2026)</title>
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[Federal Register Volume 91, Number 191 (Monday, October 5, 2026)]
[Notices]
[Pages 63299-63301]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20228]


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DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection

[OMB Control Number 1651-0149]


Agency Information Collection Activities; Court-Ordered Refunds 
Under the International Emergency Economic Powers Act Worksheet

AGENCY: U.S. Customs and Border Protection (CBP), Department of 
Homeland Security.

ACTION: 30-Day notice and request for comments.

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SUMMARY: The Department of Homeland Security, U.S. Customs and Border 
Protection (CBP) will be submitting the following information 
collection request to the Office of Management and Budget (OMB) for 
review and approval in accordance with the Paperwork Reduction Act of 
1995 (PRA). The information collection is published in the Federal 
Register to obtain comments from the public and affected agencies.

DATES: Comments are encouraged and must be submitted (no later than 
November 4, 2026) to be assured of consideration.

ADDRESSES: Written comments and/or suggestions regarding the item(s) 
contained in this notice should be sent within 30 days of publication 
of this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Please submit 
written comments and/or suggestions in English. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Requests for additional PRA 
information should be directed to Seth Renkema, Chief, Economic Impact 
Analysis Branch, U.S. Customs and Border Protection, Office of Trade, 
Regulations and Rulings, 90 K Street NE, 10th Floor, Washington, DC 
20229-1177, Telephone number 202-325-0056 or via email 
<a href="/cdn-cgi/l/email-protection#793a3b2926292b38391a1b09571d110a571e160f"><span class="__cf_email__" data-cfemail="400302101f101201002322306e2428336e272f36">[email&#160;protected]</span></a>. Please note that the contact information provided 
here is solely for questions regarding this notice. Individuals seeking 
information about other CBP programs should contact the CBP National 
Customer Service Center at 877-227-5511, (TTY) 1-800-877-8339, or CBP 
website at <a href="https://www.cbp.gov/">https://www.cbp.gov/</a> gov/.

SUPPLEMENTARY INFORMATION: CBP invites the general public and other 
Federal agencies to comment on the proposed and/or continuing 
information collections pursuant to the Paperwork Reduction Act of 1995 
(44 U.S.C. 3501 et seq.). This proposed information collection was 
previously published in the Federal Register (91 FR 42207) on July 8, 
2026, allowing for a 60-day comment period. This notice allows for an 
additional 30 days for public comments. This process is conducted in 
accordance with 5 CFR 1320.8. Written comments and suggestions from the 
public and affected agencies should address one or more of the 
following four points: (1) whether the proposed collection of 
information is necessary for the proper performance of the functions of 
the agency, including whether the information will have practical 
utility; (2) the accuracy of the agency's estimate of the burden of the 
proposed collection of information, including the validity of the 
methodology and assumptions used; (3) suggestions to enhance the 
quality, utility, and clarity of the information to be collected; and 
(4) suggestions to minimize the burden of the collection of information 
on those who are to respond, including through the use of appropriate 
automated, electronic, mechanical, or other technological

[[Page 63300]]

collection techniques or other forms of information technology, e.g., 
permitting electronic submission of responses. The comments that are 
submitted will be summarized and included in the request for approval. 
All comments will become a matter of public record.

Overview of This Information Collection

    Title: Court-Ordered Refunds under the International Emergency 
Economic Powers Act Worksheet.
    OMB Number: 1651-0149.
    Form Number: N/A.
    Current Actions: Extension.
    Type of Review: Extension.
    Affected Public: Businesses.
    Abstract:

Background

    On February 20, 2026, the U.S. Supreme Court ruled in Learning 
Resources, Inc. v. Trump that all tariffs imposed by the President 
under the International Emergency Economic Powers Act (IEEPA), which 
U.S. Customs and Border Protection (CBP) has collected pursuant to the 
President's Executive Orders and associated provisions in the 
Harmonized Tariff Schedule of the United States (HTSUS) since February 
3, 2025, were unlawful. In so holding, the Supreme Court affirmed the 
August 29, 2025 judgment of the U.S. Court of Appeals for the Federal 
Circuit (CAFC) in V.O.S. Selections, Inc. v. Trump, which in turn had 
affirmed-in-part, vacated-in-part, and remanded-in-part the May 28, 
2025 decision of the U.S. Court of International Trade (CIT) in that 
case. On March 2, 2026, the CAFC issued its formal mandate to the CIT.
    On March 4, 2026, the CIT ordered in Atmus Filtration, Inc. v. 
United States ``that, with respect to any and all unliquidated entries 
that were entered subject to the IEEPA duties, U.S. Customs and Border 
Protection is hereby directed to liquidate those entries without regard 
to the IEEPA duties,'' and ``[a]ny liquidated entries for which 
liquidation is not final shall be reliquidated without regard to IEEPA 
duties.'' On March 5, 2026, the CIT amended its March 4, 2026, order in 
Atmus Filtration, Inc. v. United States to clarify that it applies to 
entries made ``subject to the IEEPA duties imposed by the Executive 
Orders considered by the Supreme Court in Learning Resources, Inc. v. 
Trump.'' On March 6, 2026, the CIT suspended its March 4, 2026, order, 
as amended, ``to the extent that it directs immediate compliance,'' to 
allow CBP time to develop an automated tool capable of processing the 
unprecedented volume and value of refunds covered by the CIT order. On 
the same day, the CIT also ordered the government to provide periodic 
status reporting on this development. The government submitted detailed 
status reports to the court on March 12, 2026, and March 19, 2026.
    On March 20, 2026, the CIT again amended its Amended Order of March 
5, 2026, to clarify that it applies to ``any and all unliquidated 
entries that were entered subject to IEEPA duties'' as well as to any 
such ``liquidated entries for which liquidation is not final,'' 
provided, however, that ``nothing in this order addresses issues 
concerning duty free de minimis treatment under 19 U.S.C. 1321 that are 
otherwise before this Court'' in Axle of Dearborn, Inc. v. Department 
of Commerce. The CIT's March 20, 2026 order continued to suspend the 
Amended Order of March 5, 2026, ``to the extent that it requires 
immediate compliance,'' and ordered that the government file another 
status report on March 31, 2026, ``describing the progress Customs has 
made toward the completion of a process to issue refunds of IEEPA 
duties paid with interest,'' and join another closed settlement 
conference with the Court later the same day to further discuss the 
same. In accordance with this order, the government submitted a 
detailed status report and attended a closed settlement conference on 
March 31, 2026. On April 6, 2026, the plaintiff in Atmus Filtration, 
Inc. v. United States filed a notice of voluntary dismissal in its 
case, which the CIT granted on April 8, 2026.
    On April 7, 2026, the CIT lifted the stay on Euro-Notions Florida, 
Inc. v. United States, CIT Ct. No. 25-00595, another pending case 
challenging the IEEPA duties, and issued an injunctive order 
substantively identical to its March 4, 2026, order, as amended, in 
Atmus Filtration, Inc. Accordingly, the Euro-Notions Florida, Inc. case 
has replaced the Atmus Filtration, Inc. case as the test case for the 
IEEPA refund process. On April 8, 2026, the CIT issued an order in 
Euro-Notions Florida, Inc. ordering the government to file another 
status update on April 14, 2026, regarding CBP's progress on the IEEPA 
duty refund process and join another closed settlement conference with 
the Court later the same day.
    Specifically, the Department of Homeland Security (DHS) and CBP 
have initiated the development of the Consolidated Administration and 
Processing of Entries (CAPE) tool to handle the volume of tariff 
refunds anticipated in the timeframe required by the CIT. While the CIT 
has not set a timeframe to date, the Court has signaled that refunds be 
issued as quickly as possible because of the accrual of interest. 
Further, while the order to refund IEEPA duties with interest is 
currently suspended ``to the extent that it requires immediate 
compliance,'' the CIT is closely monitoring CBP's progress to timely 
complete the development of CAPE and can lift the suspension of its 
order at any time.
    The tariffs assessed under IEEPA from February 3, 2025 to February 
24, 2026 total an estimated $166 billion, with over 53 million entry 
summaries requiring processing in order to issue accurate refunds with 
required interest. Prior to CAPE, refunds were reviewed and processed 
entry summary-by-entry summary. Given the volume and values of the 
entries affected by the CIT order, CBP is unable to process the refunds 
owed in a timely or efficient manner using the existing process.
    The CAPE tool may be accessed through CBP's Automated Commercial 
Environment (ACE), which is the CBP-operated system used to report, 
manage, process, and track U.S. imports and exports.
    The CAPE tool allows CBP to process multiple entry summaries by the 
same importer on a single submission, which will lead to a single 
refund for a given importer rather than multiple refund transactions. 
Importers are able to file as many CAPE Declarations as they need. 
Thus, potentially thousands of refund transactions can be consolidated 
into a single payment that is directly deposited into an IOR's account 
(or the account of their designated party) on file. The request for a 
refund that is filed through CAPE is called a ``CAPE Declaration''.
    The new CAPE tool allows--
    <bullet> Automated processes to be leveraged to the fullest extent 
possible to segment risk and execute millions of mathematical 
calculations with precision.
    <bullet> CBP personnel to focus on those refund CAPE Declarations 
that are considered ``high risk'' due to the dollar values involved or 
the risk profile of the IOR.
    <bullet> CBP personnel to determine with confidence which lines on 
an entry summary are eligible for an IEEPA refund while ensuring the 
remaining duties (including duties owed for antidumping/countervailing 
duty (AD/CVD) remedies and Section 232 tariffs), tax, and fees that are 
owed the U.S. government are retained and collected as usual.
    <bullet> CBP personnel to ensure that the precise duty owed to the 
IOR is refunded directly to the IOR's account--

[[Page 63301]]

no overpayments or payments to an erroneous party.
    IORs will submit the information related to their refund request to 
CBP through the ACE Portal. Alternatively, IORs may have their 
information submitted to CBP using a licensed customs broker. Brokers 
are licensed through CBP to conduct customs business on behalf of their 
IOR clients. In order to receive a refund through the CAPE process, the 
IOR, or their designated broker, must have an active and up-to-date ACE 
Portal account and supporting profile. If a broker is filing a CAPE 
Declaration on an IOR's behalf, they must be the ``notify party'' 
designated in the appropriate ACE account. Only ACE account holders 
will be able to file a CAPE Declaration through the CAPE tool.
    Most small businesses do not have an ACE account and instead enlist 
the assistance of a licensed customs broker to conduct business on 
their behalf. They will continue to be able, and are expected, to use 
their customs brokers for the IEEPA refunds process and CAPE.
    It is also important to note that the Federal Government no longer 
disburses paper checks, but issues refunds electronically via Automated 
Clearinghouse (ACH). The transition to electronic refunds is in line 
with Executive Order 12247 and was implemented by CBP via the Interim 
Final Rule (IFR) Electronic Refunds (91 FR 21) in January 2026. CBP is 
currently holding refunds for filers who do not have an ACH account on 
file in ACE. CBP will continue to do the same for IEEPA Refunds. As 
noted in the IFR: ``If an importer believes that one of the waiver 
criteria in 31 CFR part 208 applies and seeks payment of its refund via 
a U.S. Treasury check, the importer must notify CBP's Revenue Division 
in writing at <a href="/cdn-cgi/l/email-protection#6305110d4e02000b110605160d07101613130c1117230001134d070b104d040c15"><span class="__cf_email__" data-cfemail="c8aebaa6e5a9aba0baadaebda6acbbbdb8b8a7babc88abaab8e6aca0bbe6afa7be">[email&#160;protected]</span></a>.'' CBP does not believe 
it is necessary at this time to create a procedure outside the one 
established in the IFR.
    The term ``Declaration filer'' will be used going forward to cover 
both IORs who file their own IEEPA refund requests or their designated 
licensed customs broker.

Previously Approved Emergency Changes

    The following modified information collection listed below was 
submitted to OMB for consideration of approval on an emergency 
clearance, with the justification of an unanticipated event and reasons 
to believe following the normal PRA process is likely to prevent or 
disrupt the collection of information and cause public harm. CBP 
welcomes public to comment on these approved changes.
    To submit an IEEPA refund CAPE declaration, an IOR, or their 
broker, will submit a Comma-Separated Values (CSV) file with a list of 
entry summary numbers to the CAPE tool through the ACE Portal. 
Depending on the CAPE Declaration, this file may contain only a few 
lines of data or thousands of lines of data (there is a limit of 9,999 
entries per CAPE Declaration). If the file submitted is rejected based 
on the screening and validation CBP will conduct prior to accepting a 
CAPE Declaration, the Declaration filer will need to adjust their CSV 
file and resubmit. CBP will issue technical guidance to filers to 
minimize the number of rejections/resubmissions.
    Although the CIT suspended its order ``to the extent that it 
directs immediate compliance,'' the order indicates that this 
suspension was based on the CBP declaration filed in that case on March 
6, 2026, which declared that CBP anticipates that CAPE would be ready 
April 20, 2026, and any delay would pose risks for CBP in following CIT 
orders and for returning those duties deemed refundable with the end of 
IEEPA.
    Type of Information Collection: CSV File.
    Estimated Number of Respondents: 330,000.
    Estimated Number of Annual Responses per Respondent: 1.5.
    Estimated Number of Total Annual Responses: 495,000.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 495,000.
    Type of Information Collection: CSV File Replacement.
    Estimated Number of Respondents: 33,000.
    Estimated Number of Annual Responses per Respondent: 1.
    Estimated Number of Total Annual Responses: 33,000.
    Estimated Time per Response: 0.5 hours.
    Estimated Total Annual Burden Hours: 16,500.

Seth D. Renkema,
Branch Chief, Economic Impact Analysis Branch, U.S. Customs and Border 
Protection.
[FR Doc. 2026-20228 Filed 10-1-26; 2:00 pm]
BILLING CODE 9111-14-P


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