Tariff Watch: ET13 Deadline Delayed, New Section 232 USMCA Guidance, and IEEPA Refund Deadline Hits

Welcome to Tariff Watch, the weekly update on US trade policy from J.M. Rodgers designed for busy importers, manufacturers, and supply chain leaders. 

This week, postal shippers get a major reprieve just days before the previously announced compliance deadline, while new Section 232 guidance brings tariff relief to businesses who depend on cross-border assembly. Here’s the latest:

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What’s New

• CBP delays ET13 deadline until January: Just days before it was set to go live, US Customs and Border Protection (CBP) officially extended the mandatory compliance deadline for Entry Type 13 (ET13) from October 22, 2026, to January 20, 2027. This extension delays the new electronic filing requirements for international mail shipments valued at $2,500 or less that are subject to Partner Government Agency (PGA) requirements, Chapter 98/99 duties, or Free Trade Agreement claims. Despite the last-minute reprieve, CBP said in a press release that it “encourages filers to begin using the optional Entry Type 13 process for the informal entry of international mail shipments during this transition period to ensure readiness in advance of the new mandatory deadline.”
• New USMCA guidance addresses cross-border assembly: On Wednesday, October 14, the Department of Commerce’s Bureau of Industry and Security (BIS) finalized guidance for CBP defining “US content” in the context of Section 232 tariffs on USMCA-qualifying products from Canada and Mexico. The guidance provides tariff relief to US manufacturers that send parts and raw materials across the US-Canada or US-Mexico borders multiple times before finishing a final product. BIS now explicitly allows importers to count US-origin raw metals as US content, and they can deduct the value of those metals from the dutiable value of the Canadian or Mexican good — provided it wasn’t already counted in the value of the US-manufactured parts.
• IEEPA motions deadline for AD/CVD claims: Monday of this week, October 19, is the deadline set by the Court of International Trade (CIT)  for plaintiffs filing refund motions on IEEPA entries who also paid antidumping or countervailing duties (AD/CVD). Although the CAPE portal has been processing refunds on standard IEEPA duties, CBP has excluded AD/CVD from the system. Judge Richard K. Eaton of the CIT set the deadline for motions seeking a court order dictating how and when CBP will process AD/CVD refunds. CBP’s response is due to the court by November 9.

Who’s Impacted

Those most affected by this week’s news are:

• Postal shippers: Businesses using the international postal network can use the ET13 deadline extension to further test their workflows and ensure they can handle the new error codes before the January 2027 enforcement date.
• Manufacturers with cross-border workflows: By allowing importers to deduct the value of US content, the government prevents Section 232 tariffs from heavily penalizing US companies simply for using foreign assembly facilities for US-made metals and components.
• IEEPA litigants with AD/CVD entries: Importers seeking IEEPA refunds on entries that are currently suspended due to existing AD/CVD orders must coordinate with their trade counsel immediately to file their refund motions ASAP.

What We’re Seeing

Here’s how agile supply chain leaders are reacting to this week’s news:

• A collective sigh of relief on ET13: The trade community is using the delay to January 20, 2027, to continue testing their electronic data interchange (EDI) connections. Many software vendors and high-volume brokers were warning of severe processing bottlenecks and mass cargo abandonments if the original October 22 deadline held, making this extension a welcome operational breather.
• Auditing North American metals: Following the new Section 232 guidance published on October 14, compliance teams are working closely with their Canadian and Mexican suppliers. Importers are rigorously validating the provenance of their metal inputs to properly declare US content and avoid overpaying on Section 232 tariffs.

What We’re Monitoring

The J.M. Rodgers team is keeping a close watch on these ongoing stories:

• Phase 3 refund processing: After a busy opening day that processed hundreds of thousands of eligible entries, CAPE Phase 3 continues to validate refund requests for CIT plaintiffs. However, Judge Eaton’s earlier order still requires refunds for all IEEPA tariffs, regardless of whether importers are active CIT litigants or not. CBP claims it lacks the jurisdiction to refund finally cleared entries without a court order and has requested an extension until November 9 to file its latest reply brief on the matter.
• The Freestyle World class action: Meanwhile, another case before the CIT seeks to compel CBP to issue refunds, even for importers who paid IEEPA duties but did not file their own individual lawsuits in advance of the Supreme Court striking down the tariffs in February. The Freestyle World case was filed shortly after the Supreme Court’s IEEPA ruling, and the CIT certified it as a class action on October 8, potentially creating a pathway to refunds for importers who are not currently active litigants.

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Sources

• Entry Type 13 Mandatory Implementation Date Extended, CBP
• Guidance Regarding Assessment of US Content, Federal Register
• Tariff-ied: This Week in International Trade, National Law Review
• Government Seeks Extension to File Reply Brief, Trade Law Daily
• CIT Certifies Non-Litigant Importer Class, Davis Wright Tremaine