Bangkok: Businesses are urged to promptly check their eligibility and file their U.S. tax refunds through the CAPE system. The Department of International Trade is advising Thai businesses to urgently check their eligibility and prepare to file for a refund of import duties to the United States through the CAPE system, following the U.S. Supreme Court's ruling that the collection of duties under the IEEPA law is invalid. The system has been operational since April 20, 2026.

According to Thai News Agency, Ms. Arada Fuengthong, Director-General of the Department of International Trade, revealed that the U.S. Customs and Border Protection (CBP) has activated the Consolidated Administration and Processing of Entries (CAPE) system as the primary channel for importers affected by the IEEPA tax collection law, which was ruled illegal by the U.S. Supreme Court, to file claims for refunds of duties and interest.

For the first phase of activation (Phase I), it covers two cases: (1) unliquidated entries and (2) liquidated entries within 80 days. Eligibility to apply is limited to importers of record or customs brokers with accounts in the ACE Secure Data Portal system.

If the request is approved and the information is correct, the entrepreneur will receive a refund within 60-90 days. In cases where there are outstanding debts with CBP, the system will deduct the debts before transferring the remaining amount.

The Director-General of the Department of International Trade added that the department urges Thai businesses to promptly coordinate with importers in the United States to check whether their goods are eligible for a tax refund. They should also prepare their ACE Portal accounts and bank account information before submitting their applications. CBP plans to expand the scope of the CAPE system in the future to cover more complex cases, such as duty drawbacks, AD/CVD tax refunds, and items that have already been processed.

Furthermore, the Department continues to closely monitor U.S. trade policy, particularly the use of Section 122, which currently imposes an additional 10% import tariff on all goods, effective until July 23, 2026. The Department is also participating in the U.S. Section 301 investigation on two issues: structural overcapacity and forced labor. Thailand filed its counterarguments on April 15, 2026, and will continue to defend itself to protect the interests of Thai exporters.