A Landmark Legal Challenge The use of the International Emergency Economic Powers Act (IEEPA) to impose broad tariffs on imported goods represents one of the most significant expansions of executive trade authority in modern American history. Its application to impose import duties on a sweeping scale has prompted legal challenges that have reached the highest…
Protest letter template Form 19: required content, drafting tips, common errors. Plus a downloadable template format.
Tariff classification services for SMB importers. Classification opinions, binding rulings, audit defense, ongoing classification programs.
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.
CAPE’s Phase 1 vs Phase 2 IEEPA refund coverage. Entry types, eligibility windows, and what gets included or excluded in each phase.
When and how to use CBP binding rulings to support tariff engineering. Pre-import certainty, audit defense, ongoing operations.
HTS classification disputes between importer and CBP. Pre-import binding ruling, post-import PSC, post-liquidation protest, CIT appeal.
How to respond to CBP Form 29 (CF29) Notice of Action. Rate changes, importer response, protest rights.