Customs consulting services for SMB importers. Classification, valuation, FTA, FTZ, drawback, refunds, audit response. Cross-border specialty.
Tariff consulting for small business importers. SMB pricing, fixed-fee engagements, contingency refund work, cross-border specialty.
Section 122 effects on electronics, consumer goods, and component imports. Section 301 stacking, USMCA carve-outs, and exposure for SMB electronics importers.
Step-by-step IEEPA refund calculations with worked examples. Base duty, IEEPA portion, statutory interest. Common entry types walked through.
Technical guide to CBP’s ACE CAPE portal for IEEPA refund filing. Login, navigation, field-by-field walkthrough, file upload specs, status monitoring.
IEEPA refund eligibility broken down by entry type – consumption, warehouse, FTZ withdrawal, drawback, post-summary correction, and protest.
Tracking CIT and Federal Circuit cases on IEEPA refunds, Section 122 challenges, and post-SCOTUS tariff litigation. Updated regularly.
Three plausible scenarios for what replaces the Section 122 surcharge after July 24 expiration. Congressional extension, sectoral 232 expansion, or tariff vacuum.
How Section 122 stacks (or does not) with Section 232, Section 301, AD/CVD, and base MFN. Worked examples by origin and HS classification.
How USMCA-qualifying goods are exempt from Section 122. Qualification requirements, documentation, and the central commercial advantage in 2026.