関税の更新

CAPE Phase 1

The Consolidated Administration & Processing of Entries (CAPE) system goes live on Monday, April 20^th, and is only accessible via the ACE Portal. CAPE is still quite limited in scope, but it does allow importers to reclaim IEEPA duties and interest.

Importers should continue to monitor entry liquidation statuses, as the liquidation date is the deciding factor for use of the CAPE system.

IEEPA関税還付：ACHによる還付のサポートが利用可能だ

返金手続きは未発表だが、輸入業者はCBP（米国税関・国境警備局）に対し、ACH返金口座が適切に設定されていることを確認すべきだ。ACH返金機能を整備しておくことで、返金が承認された際に遅延を防ぐことができる。

返金手続きがまだ不確かなため、米国税関・国境警備局（CBP）に異議申し立てを行うことが、返金を受ける権利を守る最善の方法である。 ACHによる返金設定をまだ確立または確認していない場合は、予防策として早急に行うことを強く推奨する。異議申立ての手続き：

• 返金権利を保持する
• CBPが返金手続きの一環として抗議を要求した場合、あなたを保護する。
• 訴訟が続いている間、請求が有効な状態を維持する

清算日から180日以内に異議申立てを行わないと、支払った関税を回収できなくなる恐れがある。 清算手続きの詳細はこちらを参照のこと。

OIA Global いくつかの方法でOIA Global ：

• 入力データを再確認し、IEEPAの影響を受ける適格な出荷を特定する
• 清算期日を追跡し、期限が守られるようにする
• 代わりに異議申立てを準備し提出する
• 抗議をまとめて提出すれば効率が上がる
• 弁護士と相談せよ（該当する場合）

Supreme Court Rejects IEEPA Tariffs

Following a key Supreme Court decision that invalidated tariffs under the International Emergency Economic Powers Act (IEEPA), the Trump Administration implemented a new 10% global tariff under Section 122 of the 1974 Trade Act. This is a new tariff under a different legal authority and is not automatically affected by the Court’s ruling on IEEPA.

• Other tariffs under sections 301 and 232 remain unaffected.

In-Transit Provision: U.S. Customs and Border Protection (CBP) provided guidance on its IEEPA webpage concerning the applicability of the in-transit provision. The in-transit provisions for reciprocal tariffs only apply to the vessel mode of transportation and do not apply to other modes of transportation, such as air, rail, truck, etc.

March 4^th, 2026: the U.S. Court of International Trade ordered U.S. Customs and Border Protection (CBP) to liquidate certain unliquidated entries without applying IEEPA duties and to reliquidate entries that are not yet final, potentially paving the way for refunds.

March 6^th, 2026: CBP informed the court it is not yet ready to process refunds but expects it could develop the necessary functionality in the Automated Commercial Environment (ACE) within approximately 45 days. The anticipated process may require importers to identify affected entries, after which ACE would validate them, recalculate duties without IEEPA tariffs, and aggregate potential refunds and interest before payments are issued by the U.S. Treasury.

July 30^th 2025, Executive Order: The U.S. suspended the duty-free de minimis classification for all countries, which applied to parcels valued <$800. The order took effect on August 29^th, 2025. 

On Feb. 3^rd, 2026, the U.S. and India signed a trade deal, reducing India’s tariff rate from 25% to 18%.

On October 30^th, the U.S. agreed to delay the imposition of higher tariffs against China for another year. As part of a consensus agreement, the U.S. lowered tariffs on imports from China to 10%, down from 20%. A variety of Section 301 and Section 232 tariffs remain in place, and goods from China will still face a duty burden of roughly 47%, according to U.S. Trade Representative Jamieson Greer.

As of August 7^th, 2025, the U.S. has enacted sweeping reciprocal tariffs on imports from 60+ countries, with duties ranging from 10% to over 100%, depending on origin and sector. Additions like sector-specific penalties and anti-transshipment provisions further complicate the trade landscape. The impact on landed costs, sourcing strategies, and compliance protocols will be significant. 

• メキシコは猶予を与えられ、現行税率はさらに90日間延長された。
• EUは対抗措置を6カ月遅らせた。
• 米国は大統領令で、インド製品に25％の追加関税を課し、2025年8月27日に発効した。
• 米国は大統領令の一環として、ほとんどのブラジル製品に50％の関税を適用する：ブラジル政府による米国への脅威に対処するためである。