Customs Law and Tariff Solutions

Trade attorney and actively licensed customs broker.
Expert legal counsel on customs regulations, tariff matters and trade.

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IEEPA Tariff Refunds

Practice Areas

Customs Law

We assist clients with matters involing U.S. Customs and Border Protection including tariff refunds, tariff engineering, valuation, country of origin, classification, prior disclosures, protests and CBP enforcement.

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Tariff Refunds

We identify opportunities for obtaining tariff refunds on IEEPA tariffs, other Trump tariffs, Section 301, Section 232, Section 122 and more. With our affiliated customs brokerage we offer complete tariff refund solutions.

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Trade Law

We assist clients with matters involving antidumping/countervailing duties, tariff rate quotas, free trade agreements, trade remedies, phytosanitary requirements for imports and exports and FDA, USDA, FWS and NMFS regulations for imports.

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IEEPA Tariff Refunds

To receive IEEPA tariff refunds you must file a CAPE declaration, protest or lawsuit. With our customs brokerage and legal expertise we can assess what you are owed and take the necessary action.

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News

  • CAPE Phase 3 Opens Oct. 6: IEEPA Refunds on Final Entries for CIT Plaintiffs

    By Erik | September 30, 2026

    U.S. Customs and Border Protection has informed the Court of International Trade that Phase 3 of its CAPE refund system will launch October 6, 2026, enabling reliquidation of finally liquidated entries subject to IEEPA duties. Unlike prior phases, Phase 3…

  • CBP Proposes Requiring Importers to Maintain Records of Foreign Export Documentation

    By Erik | September 30, 2026

    CBP’s September 2026 advance notice of proposed rulemaking may require importers to obtain, retain, and possibly submit foreign export declarations, invoices, and certificates their suppliers filed abroad, comparing them against U.S. entries to detect undervaluation or transshipment. This article examines the proposal’s practical challenges, legitimate reasons for discrepancies, and how importers should prepare comments before the December 1, 2026 deadline.

  • CBP Voiding Importer of Record Numbers on September 18

    By Erik | September 2, 2026

    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.

Resources

  • First Sale Rule and Tariff Reduction

    By Erik | April 10, 2026

    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…