Kronologis terbalik — terbaru dahulu.
March 12, 2026
CBP Files CAPE Progress Report with CIT
CBP submitted a detailed declaration to the Court of International Trade outlining its new Consolidated Administration and Processing of Entries (CAPE) system within ACE. Four components: Claim Portal (70% complete), Mass Processing (40%), Review & Liquidation (80%), and Refunds (60%). Importers will submit claims via CSV upload. CBP estimated approximately 45 days to stand up initial functionality. Phase 1 covers most standard entries but excludes AD/CVD entries and those with suspended/extended liquidation status.
Pembaruan CBP
March 6, 2026
CIT Suspends Immediate Refund Order
Following a closed-door status conference, Judge Eaton suspended his March 4 order. CBP had argued it could not comply due to the unprecedented volume — over 53 million entries and $166 billion in duties. The CIT required CBP to file a progress update by March 12.
Perintah Pengadilan
March 6, 2026
CBP Declares Inability to Comply Immediately
CBP Commissioner Brandon Lord filed a declaration stating existing systems are not suited to processing refunds at this scale. CBP proposed building new automated refund functionality within ACE rather than manual entry-by-entry processing.
Pembaruan CBP
March 4, 2026
CIT Orders CBP to Begin Refund Process
Judge Richard K. Eaton directed CBP to liquidate all unliquidated entries without IEEPA duties and reliquidate entries where liquidation is not yet final. All importers of record are entitled to benefit — not just those who filed lawsuits.
Perintah Pengadilan
February 24, 2026
Section 122 Replacement Tariffs Take Effect
The new 10% global tariff under Section 122 of the Trade Act of 1974 went into effect. These are separate from IEEPA refund eligibility — new tariffs under different authority. Limited to 15% and 150 days (expiring July 24, 2026) unless Congress extends.
Tindakan Eksekutif
February 20, 2026
Mahkamah Agung Strikes Down IEEPA Tariffs — 6-3
In Learning Resources, Inc. v. Trump, the Court held that IEEPA does not authorize the President to impose tariffs. Chief Justice Roberts delivered the majority opinion, joined by Justices Gorsuch, Barrett, Sotomayor, Kagan, and Jackson. The Constitution assigns tariff authority exclusively to Congress. The ruling did not address refunds directly.
Keputusan Bersejarah
February 20, 2026
Executive Order: "Ending Certain Tariff Actions"
Hours after the ruling, the President directed IEEPA tariffs to cease collection. The EO did not address refunds. Simultaneously, a proclamation imposed a new 10% global tariff under Section 122, effective February 24.
Tindakan Eksekutif
January 8, 2026
Administration Stipulates Refund Commitment
The government stipulated before the CIT it would refund IEEPA tariffs — including those on Brazil and India — for all current and future similarly situated plaintiffs following a final decision.
Pengajuan Pengadilan
November 5, 2025
Mahkamah Agung Hears Oral Arguments
Consolidated arguments in V.O.S. Selections v. Trump and Learning Resources, Inc. v. Trump. The difficulty of processing billions in potential refunds was acknowledged during argument.
Mahkamah Agung
Nov – Dec 2025
~2,000 Importers File Protective Actions
Nearly 2,000 importers filed protective cases at the CIT under 28 U.S.C. § 1581(i) to preserve refund rights. All cases stayed pending the Mahkamah Agung decision.
Pengajuan Pengadilan
April 2025
"Liberation Day" — Reciprocal Tariffs Announced
Broad "reciprocal" tariffs under IEEPA targeting imports from all trading partners. Combined with earlier fentanyl-related tariffs on China, Canada, and Mexico (Feb–Mar 2025), IEEPA became the largest source of new customs revenue.
Tindakan Eksekutif
April 2025
Initial Lawsuits Challenge IEEPA Tariff Authority
US importers and several states filed lawsuits arguing IEEPA does not authorize broad permanent tariffs. Most lower courts agreed.
Litigasi
February 2025
IEEPA Tariffs Begin
President Trump invoked IEEPA to impose tariffs on Chinese imports, citing fentanyl as a national emergency. Tariffs on Canada and Mexico followed in March. This is the beginning of the tariff period now subject to refunds.
Tindakan Eksekutif