# Lieberman PLLC: Customs Law, Tariff Solutions and IEEPA Refunds

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## Pages
- [Home](https://www.liebermanpllc.com/)
- [About](https://www.liebermanpllc.com/about/)
- [Contact](https://www.liebermanpllc.com/contact/)
- [IEEPA Tariff Refunds Representation](https://www.liebermanpllc.com/ieepa-tariff-refunds-representation/)
- [Practice Areas](https://www.liebermanpllc.com/areas-of-practice/)

## Posts
- [CBP Voiding Importer of Record Numbers on September 18](https://www.liebermanpllc.com/cbp-voiding-importer-of-record-numbers-on-september-18/): CBP will void importer of record numbers starting September 18, 2026, if Form 5106 data—physical address, email, or phone—doesn't belong directly to the importer, immediately blocking imports\. High\-risk profiles include foreign IORs, DDP sales, and drop\-shipping using third\-party addresses\. Importers should verify data and powers of attorney now to avoid stalled shipments\.
- [Why You Should Use an Attorney for CAPE Portal Declarations](https://www.liebermanpllc.com/why-you-should-use-a-customs-attorney-for-cape-portal-declarations/)
- [You Still Have Options: Recovering IEEPA Tariff Refunds After the CAPE and Protest Deadlines Have Passed](https://www.liebermanpllc.com/you-still-have-options-recovering-ieepa-tariff-refunds-after-the-cape-and-protest-deadlines-have-passed/): The Supreme Court struck down IEEPA tariffs in February 2026, but many importers who missed the CAPE refund window or the 180\-day protest deadline wrongly believe they have no recourse\. A separate path through the U\.S\. Court of International Trade under 28 U\.S\.C\. § 1581\(i\) remains open, offering a two\-year statute of limitations — but acting quickly is critical before entry\-specific deadlines expire permanently\.
- [New Section 301 Tariffs on Imports from 60 Economies Now in Effect](https://www.liebermanpllc.com/new-section-301-tariffs-on-imports-from-60-economies-now-in-effect/): Effective July 24, 2026, the USTR imposed new Section 301 tariffs of 10% or 12\.5% on imports from 60 trading partners covering roughly 99\.4% of U\.S\. imports\. The action includes a multi\-tier tariff structure, exemptions for certain food, pharmaceutical, energy, and aerospace products, and a narrow in\-transit window\. Importers and companies relying on international supply chains should assess their exposure immediately\.
- [IEEPA Refunds for Liquidated Entries: What Importers Must Do Now to Preserve IEEPA Refund Rights](https://www.liebermanpllc.com/ieepa-refunds-for-liquidated-entries-what-importers-must-do-now-to-preserve-ieepa-refund-rights/)

## Categories
- [News](https://www.liebermanpllc.com/category/news/)
- [Resources](https://www.liebermanpllc.com/category/resources/)

## Tags
- [IEEPA tariff refunds](https://www.liebermanpllc.com/tag/ieepa-tariff-refunds/)
- [CAPE portal](https://www.liebermanpllc.com/tag/cape-portal/)
- [IEEPA refunds](https://www.liebermanpllc.com/tag/ieepa-refunds/)
- [Court of International Trade](https://www.liebermanpllc.com/tag/court-of-international-trade/)
- [Tariff Refunds](https://www.liebermanpllc.com/tag/tariff-refunds/)

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