Tag: IEEPA
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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.
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Section 301 impact on Chinese electronics imports. List 3 and List 4A coverage, exclusion history, and mitigation strategies for SMB electronics importers.
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FTZ admission status types. Privileged Foreign (PF), Non-Privileged Foreign (NPF), Domestic. Tariff implications of each.
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Tariff refund calculator methodology. IEEPA refunds via CAPE, drawback, protest filings. Worked examples and recovery estimates.
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CBP reconciliation entries. When to use, how flagging works, true-up process, IEEPA refund interaction.
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Section 232 duty refund pathways. Exclusion approvals, scope rulings, protests, retroactive recovery options.
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Section 301 duty refund and recovery options. Exclusion approvals, drawback, protest filings.
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Introduction: Compliance Is Not the Same as Oversight There is a persistent misconception in the U.S. importing community that having a customs broker handle entry filings is equivalent to having a compliance program. It is not. Most U.S. importers are not willfully non-compliant. They are, however, operating without meaningful oversight of the customs processes executed…
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Introduction: A Landmark Expansion of Refund Eligibility On March 27, 2026, Judge Richard Eaton issued what may prove to be one of the most significant rulings in the ongoing IEEPA tariff litigation. By expanding the refund order to include finally liquidated entries, the court has removed a procedural barrier that many importers and legal analysts…