Question 1

What exactly are IEEPA tariffs and why are they being refunded?

Accepted Answer

The International Emergency Economic Powers Act (IEEPA) was used by the Trump administration to impose broad tariffs on imported goods. In February 2026, the U.S. Supreme Court ruled 6–3 that IEEPA does not grant the President the authority to impose such tariffs. Because the ruling was retroactive, all IEEPA duties collected are now subject to refund.

Question 2

How much can my business expect to receive?

Accepted Answer

The refund amount equals the total IEEPA duties your business paid as the Importer of Record. This is determined by reviewing your CBP entry summaries (Form 7501). Businesses that imported regularly during the affected period can expect refunds ranging from tens of thousands to millions of dollars depending on import volume.

Question 3

What is the CAPE system and why does it matter?

Accepted Answer

CAPE (Consolidated Administration and Processing of Entries) is CBP's new system within the ACE Portal designed to process IEEPA refunds at scale. Instead of filing individual entry protests, importers submit a single CAPE Declaration — a CSV file listing all eligible entries. CBP processes valid declarations within 60–90 days and issues refunds via ACH.

Question 4

What are your fees?

Accepted Answer

We operate on a pure contingency fee model. You pay nothing upfront and nothing unless we successfully recover your refund. Our fee is a percentage of the total refund amount recovered, discussed during your free assessment.

Question 5

What documents do I need to provide?

Accepted Answer

The primary documents needed are your CBP Entry Summary records (Form 7501) for the affected period. We will also need your ACE Portal login credentials, your business EIN, and your bank account information for ACH enrollment. We guide you through every document requirement.

Question 6

Are there any deadlines I need to be aware of?

Accepted Answer

Yes — for entries that have already been liquidated by CBP, a 180-day protest deadline applies. If you miss this window, you may lose your right to a refund on those entries. For unliquidated entries, the CAPE system handles them directly. Acting quickly is essential.

Question 7

What is the difference between CAPE Phase 1 and a formal protest?

Accepted Answer

CAPE Phase 1 covers entries liquidated within 80 days prior to the CAPE system launch (April 20, 2026) and unliquidated entries. For entries liquidated more than 80 days before April 20, 2026, the standard 180-day protest deadline applies — these must be filed as formal protests through the ACE Portal protest module.

Question 8

Can my customs broker file the CAPE Declaration on my behalf?

Accepted Answer

Yes. Licensed customs brokers with filer authority in the ACE Portal can submit CAPE Declarations on behalf of importers. The broker must have an active Power of Attorney (POA) from the importer and must be authorized as a filer in ACE.

Question 9

Which HTS codes are eligible for IEEPA refunds?

Accepted Answer

Eligible entries include IEEPA-specific Chapter 99 codes in the HTS classification, primarily 9903.01.10 through 9903.01.99 (China IEEPA tariffs) and related Chapter 99 codes for other country-specific IEEPA actions. Your CBP Entry Summary (Form 7501) will show these codes if IEEPA duties were assessed.

Question 10

What is ACH enrollment and why is it required?

Accepted Answer

ACH (Automated Clearing House) enrollment is CBP's electronic refund payment system. Before CBP can issue your refund, your business bank account must be enrolled in the ACE Portal's ACH refund program. CBP will not issue paper checks for CAPE refunds — ACH enrollment is mandatory. We handle this enrollment as part of our service.

How Much Are You Owed?

Where did your goods come from?

How much did you import per year?

How long were you paying these tariffs?