Host: Cindy Allen Published: April 17, 2026 Length: ~15 minutes Presented by: Global Training Center

In this week’s episode of Simply Trade: Cindy’s Version, Cindy Allen walks through a pivotal moment for the trade community as CBP prepares to officially launch the CAPE process for IEEPA duty refunds.

After weeks of uncertainty, the process is now defined—but key decisions still fall on importers and brokers, particularly around timing, post-summary corrections, and protest strategies.

At the same time, global trade tensions continue to evolve, with developments involving China’s regulatory posture, ongoing geopolitical risks in the Strait of Hormuz, and continued uncertainty around U.S. trade policy.

Inspired by Taylor Swift’s Clean, Cindy reflects on whether the industry is finally moving toward clarity after months of disruption—or simply entering a new phase of adjustment.

• No immediate movement on First Sale or Non-Resident Importer legislation • Continued legal and political challenges around tariff authority • China strengthens anti-foreign sanctions regulations • Ongoing uncertainty in the Strait of Hormuz impacting global shipping • Section 122 legal arguments raise questions about applicability in modern trade

CBP is set to roll out the CAPE process on April 20, allowing importers to begin submitting refund requests tied to IEEPA tariffs.

• Filing will require only entry numbers via CSV upload • No current deadline—but high demand expected at launch • Process focuses on mechanics, not policy resolution

However, key decisions remain:

• Whether to file post-summary corrections before CAPE claims • How to handle entries between 80–180 days post-liquidation • Whether to file protests to preserve refund rights

• How will broker systems reconcile updated ACE data? • How will CBP manage volume across 50+ million entries? • What happens to entries outside CAPE eligibility windows? • Will refunds be consistently applied across all scenarios?

Cindy emphasizes that while the process is clearer, the strategy is not one-size-fits-all.

• CAPE is launching—but it’s only part of the solution • Importers must make strategic filing decisions now • Trade compliance is shifting from uncertainty to execution mode • Clarity is emerging—but complexity remains

• Global Training Center • Trade Force Multiplier

Host: • Cindy Allen – LinkedIn • Trade Force Multiplier

Producer: • Lalo Solorzano – LinkedIn

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Presented by Global Training Center

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