Category: Refunds & Recovery

  • Tariff Refund Calculator

    Tariff refund calculator methodology. IEEPA refunds via CAPE, drawback, protest filings. Worked examples and recovery estimates.

  • Reconciliation Entries

    CBP reconciliation entries. When to use, how flagging works, true-up process, IEEPA refund interaction.

  • Post-Summary Correction Strategy

    PSC strategy. When to file PSC vs protest, common PSC scenarios, batch PSCs for SKU-wide corrections.

  • Customs Protest Filing Strategy

    Customs protest filing strategy. Blanket vs single-entry, documentation, timing, common failure modes.

  • Section 1520 Reliquidation

    19 U.S.C. § 1520 reliquidation. § 1520(c) for clerical errors, § 1520(d) for FTA preference. Limited applicability.

  • Section 1514 Deadlines

    Section 1514 protest filing deadlines. 180-day window from liquidation. How liquidation works, calculation, common deadline mistakes.

  • CIT Appeal Process

    U.S. Court of International Trade appeal process. After protest denial, 180 days to file. Procedural requirements and outcomes.

  • Refund Timing and Statutory Interest

    CBP refund timing across mechanisms. Statutory interest rate, calculation methodology, accrual periods.

  • Section 232 Refund Eligibility

    Section 232 duty refund pathways. Exclusion approvals, scope rulings, protests, retroactive recovery options.

  • Section 301 Retroactive Recovery

    Section 301 duty refund and recovery options. Exclusion approvals, drawback, protest filings.