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 and Processing of Entries. The U.S. Supreme Court ruled in February in Learning Resources v…

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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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