Venar Ayar, JD, LLM (Tax) April 17, 2026 No Comments
For entries within the CAPE Phase 1 scope, most IEEPA refunds flow through the streamlined CAPE system. For everything outside that window, the legal pathway is a formal CBP protest…
Venar Ayar, JD, LLM (Tax) April 17, 2026 No Comments
Only one party can file an IEEPA tariff refund claim for each entry: the importer of record. Not the customs broker. Not the freight forwarder. Not the foreign seller. Not…
Venar Ayar, JD, LLM (Tax) April 17, 2026 No Comments
The IEEPA refund window runs on every individual customs entry, not on a single fixed date. Every shipment has its own clock. Entries from early in the tariff period are…
Venar Ayar, JD, LLM (Tax) April 17, 2026 No Comments
Before you decide whether an IEEPA tariff refund is worth pursuing, you need a real number. Not an industry estimate. Not a percentage of your imports. The actual refund amount…
Venar Ayar, JD, LLM (Tax) April 17, 2026 No Comments
On February 20, 2026, the Supreme Court ruled 6-3 that the International Emergency Economic Powers Act does not give the President authority to impose tariffs. The ruling deemed unlawful every…
Venar Ayar, JD, LLM (Tax) April 17, 2026 No Comments
If you imported goods into the U.S. between February 2025 and February 2026, you probably paid duties under two different authorities: IEEPA and Section 301. Only one of them is…