Tariff refund guides
In-depth guides written by practitioners. Reviewed by licensed customs broker partners.
The 180-Day Protest Deadline: Are You Past It and What to Do Next?
19 USC 1514 180-day protest window explained. How to calculate the deadline, file CF-19 correctly, and what options remain if you miss it.
Customs Broker License vs Consultant: What 19 USC 1641 Actually Requires
The legal line between licensed customs brokers and consultants under 19 USC 1641 and 19 CFR 111. Partnership models, unauthorized practice risk, and how compliant filings work.
CAPE Portal: How to File Your IEEPA Refund in 2026
Step-by-step CAPE portal walkthrough for IEEPA tariff refunds. ACE setup, ACH enrollment, Phase 1 vs Phase 2 filing, and broker certification.
Duty Drawback vs IEEPA Refund: Which Are You Owed?
Side-by-side comparison of duty drawback and IEEPA tariff refunds. Decision tree, eligibility, deadlines, and how to pursue both without double-claiming.
First Sale Valuation: The Complete 2026 Guide for Importers
First Sale for Export valuation under 19 CFR 152. Nissho Iwai precedent, documentation requirements, Cassidy bill threat, and how to implement.
Foreign Trade Zone vs Duty Drawback: Which Strategy Wins in 2026?
FTZ vs duty drawback side-by-side: break-even analysis, import volume thresholds, cash-flow math, and application by business model.
How to File a Duty Drawback Claim: Step-by-Step 2026 Guide
Step-by-step guide to filing duty drawback under 19 USC 1313. Covers manufacturing, substitution, and unused merchandise drawback plus documentation.
HTS Reclassification: How to Legally Lower Your Duty Rate in 2026
How to use HTS reclassification and tariff engineering to legally reduce duty rates. Converse, Ford Transit cases, binding rulings, and implementation.
IEEPA Tariff Refund: The Complete 2026 Guide for Importers
Everything importers need to know about IEEPA tariff refunds in 2026: SCOTUS ruling, CAPE portal filing, 180-day deadlines, and who qualifies.
Section 122 Tariff Sunset: What Happens When the 10% Surcharge Expires July 24, 2026
Plain-English breakdown of the Section 122 (19 USC 2132) 10% balance-of-payments surcharge, its 150-day statutory cap, and the July 24, 2026 automatic sunset.
SCOTUS Tariff Refund Ruling: What Learning Resources v. Trump Means for Importers
Plain-English breakdown of the February 20, 2026 SCOTUS ruling striking down IEEPA tariffs, the 6-3 majority, and what it means for importer refunds.
Trump Tariff Refund: The Plain-English Guide for US Importers
Plain-English guide to the Trump tariff refund after Learning Resources v. Trump: who qualifies, how to claim via CAPE, the 180-day CF-19 deadline, and scams to avoid.