Category: Section 122 / IEEPA
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Section 122 effects on chemical, plastics, and specialty material imports. Section 232 chemical derivatives, AD/CVD overlap, and mitigation options.
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Step-by-step IEEPA refund calculations with worked examples. Base duty, IEEPA portion, statutory interest. Common entry types walked through.
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Technical guide to CBP’s ACE CAPE portal for IEEPA refund filing. Login, navigation, field-by-field walkthrough, file upload specs, status monitoring.
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IEEPA refund eligibility broken down by entry type – consumption, warehouse, FTZ withdrawal, drawback, post-summary correction, and protest.
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Tracking CIT and Federal Circuit cases on IEEPA refunds, Section 122 challenges, and post-SCOTUS tariff litigation. Updated regularly.
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Three plausible scenarios for what replaces the Section 122 surcharge after July 24 expiration. Congressional extension, sectoral 232 expansion, or tariff vacuum.
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How Section 122 stacks (or does not) with Section 232, Section 301, AD/CVD, and base MFN. Worked examples by origin and HS classification.
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How USMCA-qualifying goods are exempt from Section 122. Qualification requirements, documentation, and the central commercial advantage in 2026.
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CAPE’s Phase 1 vs Phase 2 IEEPA refund coverage. Entry types, eligibility windows, and what gets included or excluded in each phase.