On Feb. 20, 2026, the Supreme Court ruled IEEPA tariffs unlawful. CBP now owes U.S. importers up to $166 billion in refunds — but you only get yours if you file correctly through CAPE. We handle every step. No upfront fees.
If your business paid IEEPA tariffs on imports between April 5, 2025 and February 24, 2026 — including the so-called "fentanyl tariffs" on Canada, Mexico, and China, or the "reciprocal tariffs" applied to most other countries — you are very likely owed a refund, plus statutory interest.
CBP launched Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) tool on April 20, 2026. It is the only mechanism to recover IEEPA duties. The submission is technically straightforward — a CSV upload of entry numbers — but successful claims depend entirely on correct entry identification, ACE Portal access, ACH enrollment, and clean documentation. Rejections are common and once a declaration is accepted, it cannot be amended.
We file CAPE Declarations on behalf of our clients, monitor every entry through liquidation, and follow up on any CBP information requests. You sit back; the refund hits your account.
IEEPA isn't the only place importers are leaving money behind. The Supreme Court's ruling did not affect Section 232, Section 301, or other duty programs — but most importers still have unclaimed refunds across these. We audit your full duty footprint.
Identify entries eligible for granted or reinstated Section 301 (China) exclusions. We file protests and post-summary corrections within statutory windows to recover overpayments.
The single largest source of duty overpayment. We perform line-by-line entry summary audits and file 19 USC 1520(d) corrections and 19 USC 1514 protests where misclassification is identified.
Recover up to 99% of duties on goods later exported, destroyed, or used in U.S. manufacturing. We design and administer your drawback program end-to-end, including accelerated payment.
Scope rulings, annual administrative reviews, and refund claims when final rates are lower than cash deposits. We coordinate directly with Commerce and CBP.
Lower your dutiable value by declaring the first sale between manufacturer and middleman rather than the final sale to you. We document and defend the structure.
Retroactive preference claims under 19 USC 1520(d) for USMCA, KORUS, CAFTA-DR and others when goods qualified but the preference wasn't claimed at entry.
Most engagements move from discovery to filed claim in under 30 days. You get a full exposure estimate before we file anything — and you pay nothing unless we recover.
30-minute call to understand your import volume, suppliers, and which tariff codes hit your entries. We give you an honest read on refund potential.
With your authorization, we pull ACE data, verify ACH enrollment, and produce an Exposure Memo — IEEPA-eligible entries, Section 301 opportunities, and misclassifications flagged.
We file your CAPE Declarations, PSCs, protests, and drawback claims. We respond to CBP information requests, monitor liquidation, and chase down any rejections.
CBP issues refunds via ACH directly to your account, typically 60–90 days from acceptance. Our contingency fee is deducted from recovery — never billed upfront.
Pure contingency. If we don't recover duties, you owe nothing — not even a discovery fee. We only win when you do.
From ACH enrollment to CSV validation to Form 4811 notify-party setup, we've run claims through the new system. We avoid the rejection patterns that delay refunds by months.
We work directly with ACE data and your customs broker. Your operations and finance teams give us about two hours total. That's it.
Every filing is backed by a defensible legal memo and source documents. If CBP follows up, we respond. Your refund is protected through final liquidation.
While Phase 1 catches the easy wins, we're already preparing protest-based filings for older liquidated entries and reconciliation work that will unlock under Phases 2 and 3.
Don't see your question? Book a free consultation — we'll give you a straight answer in 30 minutes or less.
Book a free 30-minute call. We'll review your import footprint, estimate your IEEPA refund window, and flag other duty recovery opportunities. No commitment, no upfront fees.
Schedule a Free CallSpeak with a recovery specialist. No automated menus, no gatekeeping.