Customs Law and Tariff Solutions
Trade attorney and actively licensed customs broker.
Expert legal counsel on customs regulations, tariff matters and trade.
Practice Areas
IEEPA Tariff Refunds
CBP has proposed a claims process importers must follow to receive IEEPA tariff refunds. With our customs brokerage and legal expertise we can assess what you are owed and file the claim.
News
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The IEEPA Tariff Refund Window Is Already Closing — Even for Protests – File ASAP
When the Supreme Court held in February 2026 that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs, the headlines focused on a single, simple takeaway: importers who paid IEEPA duties may be entitled…
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Trump Executive Order: Strengthening Customs Enforcement Imposes Major New Requirements on Importers
Trump administration Executive Order on customs enforcement brings new bonding, compliance, and registration requirements for importers. Key deadlines and action items inside.
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IEEPA Tariff Refund Declaration Filing Begins April 20 in CAPE Portal
Importers Must File Claims Electronically Through the CAPE Portal in ACE U.S. Customs and Border Protection (CBP) has announced that they will launch the “CAPE Portal” to accept IEEPA tariff refund claims on April 20, 2026. CAPE = Consolidated Administration…
Resources
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Why You Should Use an Attorney for CAPE Portal Declarations
Importers seeking refunds on tariffs invalidated under the International Emergency Economic Powers Act can now submit claims through CBP’s CAPE tool, with tens of billions of dollars potentially at stake. The choice of who prepares those filings carries significant legal consequences beyond routine customs compliance. Using a customs attorney provides three protections unavailable with brokers…
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Can Nonresident Importers Get Tariff Refunds?
Following the U.S. Supreme Court’s February 2026 ruling in Learning Resources v Trump, which invalidated IEEPA tariffs including Liberation Day reciprocal tariffs and Fentanyl-related duties, CBP is now accepting refund claims through the CAPE portal. Both U.S. and foreign importers of record are eligible, though all claimants must have a U.S. bank account to receive ACH refunds.
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Trump Tariff Exemptions
A wide range of food and agriculutral products, as well as chemicals, drugs, minerals, energy products and others, fall within the exemptions. These exemptions are from the now invalid IEEPA tariffs as well as the currently effective Section 122 tariffs. Examples of the food products enjoying Trump tariff exemptions include: food products including fresh and…
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Tariff Engineering: Know Your Rights
What is Tariff Engineering? Tariff engineering is the altering of certain product characteristics to avoid duties. Is it Legal? Yes. It has been recognized as a legal right by the United States Supreme Court in Merritt v. Welsh, 104 U.S. 694 (1881): The right to conduct tariff engineering is not unlimited. In Ford Motor Co.…
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First Sale Rule and Tariff Reduction
The First Sale Rule is a valuation method recognized by U.S. Customs and Border Protection. The rule provides for the value declared at entry to be based on the price paid for the first sale of the goods intended for export to the U.S. In other words the value can be based on the price…
