The Supreme Court ruled. CBP opened the system. The legal authority is clear. Here is every primary source — so you understand exactly what your business is owed and why.
The legal foundation for your refund spans three layers of authority: a Supreme Court ruling, CBP's operational guidance, and a growing body of legal and tax analysis from the country's leading trade law firms. We have curated every primary source here — not to replace professional guidance, but to show you the strength of the legal basis for what you are owed.
The foundational legal documents establishing the right to refund.
The 6–3 majority opinion holding that IEEPA does not authorize broad tariff imposition. This is the controlling legal authority for all refund claims.
Penn Wharton's quantitative analysis of the fiscal and economic impact of the ruling, including estimated refund totals by sector.
The authoritative source for how the refund process actually works.
The official CBP step-by-step guide for filing CAPE Declarations in the ACE Portal. Covers the exact upload template format, all validation rules, entry number requirements (11 alphanumeric characters), and how to review claim status. This is the primary source document for the entire refund process.
CBP's official landing page for the CAPE system. Phase 1 covers unliquidated entries and entries no more than 80 days past liquidation. Contains ACE Portal enrollment guide and ACH setup requirements for direct deposit of refunds.
The official portal where all CAPE Declarations must be filed. Navigate to the CAPE tab → File Uploads subtab to access the upload template and submit your declaration. ACH enrollment required for refund deposit.
Practical guidance from trusted business and tax organizations.
The Chamber's plain-English FAQ covering eligibility, the CBP online system, timelines, and what small businesses need to do now. One of the most widely shared guides in the space.
Avalara's practical walkthrough of the refund request process, including documentation requirements, ACE Portal navigation, and common mistakes to avoid.
Thomson Reuters' analysis of the ruling's business implications, covering supply chain restructuring, refund mechanics, and compliance obligations for importers.
Expert legal analysis from leading international trade practices.
Thompson Hine's SmartTrade analysis of the ruling, covering the legal reasoning, implications for pending cases, and immediate action items for importers.
Analysis of the CAPE system's structure, filing requirements, and strategic considerations for importers deciding whether to file independently or through counsel.
Comprehensive guide for multinational importers covering cross-border implications, transfer pricing considerations, and the interplay with Section 301 and 232 duties.
Baker Tilly's FAQ covering the accounting and tax treatment of IEEPA refunds, including how to record the receivable, revenue recognition, and state tax implications.