This case study walks through a representative engagement: starting situation, what Peacock Tariff Consulting recommended, the timeline, and the duty-savings or compliance outcome achieved. Names anonymized; numbers based on representative engagements.
This guide covers home goods importer IEEPA refund case study for U.S. importers as of 2026, with current Section 122 surcharge expiry July 24, 2026 in mind.
For SMB importers, the practical questions are how the rule applies, what filings or documentation are needed, what the risks are, and what mitigation paths exist.
What it is
An SMB importer faced this scenario in 2025 to 2026. The starting situation, key constraints, and original strategy are described below in anonymized form.
Why it matters now
The engagement was driven by an external trigger (a CBP notice, a refund window expiration, a sourcing change, etc.). The clock was real and the options were narrowing fast.
How it applies in practice
Peacock Tariff Consulting led the engagement through a 4-phase approach: discovery and exposure assessment (week 1 to 2), scenario modeling (week 3 to 4), execution (month 2 to 3), and follow-through (month 4 to 6).
Common errors and risks
The risks during the engagement included short timelines, missing supplier documentation, broker coordination complexity, and CBP responsiveness. We surfaced and addressed each in turn.
How we help
If your situation rhymes with this case, schedule a 15-minute scoping call to discuss whether a similar approach makes sense for your business. Tariff exposure assessment from $2,500 to $7,500.
Frequently asked questions
How urgent is this?
Section 122 surcharge expires July 24, 2026, so action this year is most cost-effective. IEEPA refund window closes February 24, 2026.
What does it cost to engage?
Tariff exposure assessment ranges from $2,500 to $7,500 depending on volume and SKU count. Refund filing on contingency for claims above $50,000.
Will this affect my customs broker relationship?
No. We are independent of brokerage. We work alongside your broker on classification, valuation, and refund matters.
How long does an engagement take?
Initial assessment in 2 to 3 weeks. Refund claims process through CAPE in 6 to 12 months depending on CBP backlog.
What is the next step?
Book a 15-minute scoping call. We review your top 5 to 10 SKUs and identify the most material exposure.
Get started
Book a 15-minute scoping call to discuss your situation.