If you filed an IEEPA refund claim through CAPE, a Section 232 steel or aluminum derivative entry, or a Section 301 exclusion claim sometime in 2026, there's a real chance a CBP Form 28 has already landed in your inbox — or will before the year is out. Customs brokers and trade compliance firms have been tracking a steady climb in these Requests for Information since last fall, and nothing about the pace suggests it's letting up (GingerControl).
A Form 28 by itself isn't a crisis — it's CBP asking a question. Answer it late, thin, or wrong, though, and the next letter is a Form 29, which comes with a much shorter clock and a lot less room to maneuver.
Why it matters
A Form 28 is usually step one in a chain that can end in real money. Answer it well and on time, and most close exactly where they started — no further action. Answer it poorly, and CBP's next move is a Form 29 Notice of Action, which either proposes a change to your entry or tells you the change already happened. From there, the options narrow fast: a short window to make your case, or a protest bound by a hard statutory deadline. For an importer running thin margins on a program-specific duty claim, that's the difference between a paperwork exercise and a bill with a few extra zeros on it.
The details
A Form 28 is CBP's formal written request for more information about an entry — usually tariff classification, customs value, country of origin, or whether the entry actually qualifies for whatever preferential or reduced-duty treatment it claimed. CBP's authority to demand records and sworn testimony to verify an entry runs through Section 509 of the Tariff Act of 1930 (19 U.S.C. § 1509) — broad enough to reach supplier invoices, manufacturing specs, and testimony, and backed by real teeth: willfully refusing to produce requested records carries a penalty of up to $100,000 or 75% of the goods' appraised value, whichever is less, per release.
Three areas are driving most of this year's volume, according to the brokers and compliance firms tracking it (GingerControl):
IEEPA refund claims filed through CAPE — CBP is checking claimed refund entries against original entry data and duty-payment records.
Section 232 steel, aluminum, and copper derivatives — a June 1, 2026 proclamation lowered the U.S.-content threshold for treating metal as domestic-origin from 95% to 85% and added new tiered duty rates, leaving plenty for CBP to recheck (Taft Law).
Section 301 exclusion claims filed under HTSUS 9903.88.69 and 9903.88.70 — the codes covering the 178 exclusions USTR extended to November 10, 2026 (USTR).
Each of those is a moving target in its own right — which is exactly why CBP keeps asking questions about them.
THE REQUEST-TO-PROTEST TIMELINE, AT A GLANCE
Form 28 arrives. About 30 days is the standard industry response window — treat it as a hard deadline and ask in writing for an extension if you need one.
No response, or a weak one. CBP can follow with a Form 29 marked "Action Proposed." You get roughly 20 days to argue against it in writing, since CBP can't liquidate the entry for 20 days after mailing the notice (19 CFR 152.2).
Form 29 marked "Action Taken." The change is already made. Your only recourse is a protest filed within 180 days of liquidation (19 U.S.C. § 1514) — miss that window and the door closes regardless of the merits.
Beyond that. A pattern across several entries can open a formal penalty case under 19 U.S.C. § 1592, with exposure scaling from negligence up to fraud.
What's checked | Form 29: Action Proposed | Form 29: Action Taken |
|---|---|---|
What it means | CBP plans a change and wants your side first | CBP already made the change at the entry level |
Your deadline | About 20 days to respond in writing | 180 days from liquidation to file a protest |
What you can still do | Rebut with documentation, rulings, or legal argument before the entry liquidates | File a formal protest under 19 U.S.C. § 1514 — the entry can't be reopened any other way |
If you miss it | CBP proceeds to liquidate at the changed rate — your next move becomes a protest instead | The assessment stands; a missed 180-day window is final, regardless of the underlying facts |
What to do about it
Calendar the actual deadline the moment the notice arrives. Don't start the clock from when you happened to open the email — start it from the date on the notice.
Request an extension in writing before the deadline if you need time to pull supplier documentation. Silence is the one response that guarantees an unfavorable outcome.
Pull the entry packet first. Entry summary, commercial invoice, bill of lading, any ruling you relied on, and the specific program claim — the CAPE declaration ID, the Section 232 derivative line, or the 9903.88.69/.70 exclusion match.
Match your paper trail to the exact question CBP asked. A generic answer invites a Form 29; a documented one closes the file.
Answer only what's asked. Don't volunteer unrelated admissions about classification or valuation — they can resurface later in a penalty case.
Loop in your customs broker or trade counsel before you send anything back, especially on a request that touches real penalty exposure.
If a Form 29 lands, check the box first. "Action Proposed" or "Action Taken" decides whether you have 20 days to argue or a protest to prepare — and it's easy to miss on a quick read.
Audit related entries. A Form 28 on one shipment is often CBP building a pattern-of-entries question — pull your import history for the same product or program and be ready before they ask.
Keep an eye on
None of the three drivers behind this year's Form 28 volume are cooling off. CAPE keeps processing new IEEPA refund claims, this summer's Section 232 changes are still working their way through importers' entries, and the current Section 301 exclusion list lapses again on November 10, 2026 unless USTR extends it a third time. Expect CBP to keep leaning on Form 28s as its front-line check on all three — and expect the volume to keep climbing, not fall, heading into 2027.
Got questions? Drop a comment below. Ask our licensed customs brokers, and they'll get right back to you here in the comments.
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