Customs Law and Tariff Solutions
Expert legal counsel on customs regulations, tariff matters and trade law.
Practice Areas
IEEPA Tariff Refunds
CBP has proposed a claims process importers must follow to receive IEEPA tariff refunds. We can assess what you are owed and file the claim.
News
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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…
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CBP Updates Court on IEEPA Tariff Refunds Procedures
On March 31, 2026, U.S. Customs and Border Protection (CBP) provided an update on the IEEPA tariff refunds process to the Court of International Trade in the Atimus Filtration litigation (1:26-cv-01259). CBP continues to make process in the development of…
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IEEPA Tariff Refunds: CBP Outlines Claims Process
Importers Will be Required to Submit Claims for Refunds Under CBP Proposal United States Customs and Border Protection (CBP) in a filing before the U.S. Court of International Trade submitted on March 12, outlined the process they intend to implement for IEEPA…
Resources
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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…