Insights

Analysis and guidance for importers navigating the IEEPA tariff refund landscape.

March 17, 2026·8 min read

De Minimis Exemption 2026: The $800 Import Rule and What Changes Under IEEPA

The $800 de minimis exemption was suspended for Chinese goods under IEEPA tariffs. Here's the current status in 2026 after the Supreme Court ruling, the impact on Temu, Shein, and Amazon sellers, and what importers should do now.

March 14, 2026·11 min read

IEEPA Tariff Refund Action Plan: What Every Importer Must Do Right Now

Your IEEPA refund won't come back automatically. Four steps — calculate exposure, gather entry numbers, file protests before the 180-day deadline, and set up ACH — with exact timelines and what happens if you miss them.

March 14, 2026·11 min read

Should You Sell Your Tariff Refund Claim? Litigation Brokers Now Offering 60¢ on the Dollar

Litigation finance firms are buying IEEPA claims at 20–60¢ on the dollar. Who should sell, who should hold, how to evaluate any offer, and watch-outs in the unregulated claim-buying market.

March 7, 2026·10 min read

How to Set Up Your ACE & ACH Accounts for IEEPA Refunds — Step-by-Step Guide

93.6% of importers are NOT ready to receive IEEPA refunds. CBP only issues refunds electronically via ACH, but only 21,000 of 330,000 importers have accounts set up. Complete step-by-step guide to ACE portal registration, ACH enrollment, and preparing for the automated refund system.

March 7, 2026·7 min read

Judge Eaton Suspends Immediate Refund Order — Gives CBP Until March 12

DEVELOPING: After the March 6 conference, Judge Eaton paused his order for immediate IEEPA refunds. CBP must report progress on its 45-day automated refund system by March 12. The underlying ruling stands — all importers are entitled to refunds. Here's the full picture.

March 6, 2026·8 min read

CBP Says It Can't Comply: $166 Billion Refund Order Hits Technical Wall

BREAKING: CBP filed a sworn declaration saying it cannot immediately process $166 billion in IEEPA refunds. 330,000 importers, 53M entries, 4.4M man-hours needed. Proposes 45-day automated system. Only 21,000 of 330,000 importers have ACH set up.

March 6, 2026·7 min read

What CBP's Cooperative Filing Really Means — And What DOJ Might Do Next

CBP didn't fight the refunds. They filed a 45-day implementation plan. That's a white flag on the merits. But the real question is whether DOJ appeals — and here's how to read the signals.

March 6, 2026·8 min read

Updated: Why You Should Almost Certainly NOT Sell Your IEEPA Claim Right Now

This week's CIT rulings and CBP's 45-day refund proposal changed the sell-vs-hold calculus dramatically. Selling at 70¢ on the dollar is now loan-shark economics. Here's the updated math.

March 5, 2026·9 min read

What to Expect from Tomorrow's CIT Conference on IEEPA Refunds (March 6, 2026)

Judge Eaton's closed conference tomorrow will determine CBP refund procedures for $130-166B in IEEPA tariffs. Government must present processing timeline and methodology. Here's what importers should watch for and do now.

March 4, 2026·11 min read

Breaking: CIT Orders CBP to Refund All IEEPA Tariffs — What Importers Need to Know

Judge Richard Eaton orders CBP to refund ALL IEEPA tariffs and STOP calculating them on customs paperwork. March 6 conference set. No individual lawsuits needed. $130-166 billion at stake.

March 4, 2026·9 min read

Section 122 Jumps to 15%: How This Affects Your IEEPA Refund Claim

Treasury Secretary Bessent confirms 15% global tariff under Section 122. While bad for importers today, this actually STRENGTHENS IEEPA refund arguments — more pain means more pressure for quick processing.

March 3, 2026·8 min read

Supreme Court IEEPA Ruling: What Importers Need to Do NOW

Critical action steps every importer must take after the Supreme Court struck down IEEPA tariffs. Timeline for refunds, how to preserve your rights, and immediate next steps.

March 3, 2026·9 min read

Section 122 vs IEEPA: How the New 10% Tariff Affects Your Business

Complete comparison of Section 122 replacement tariffs vs struck-down IEEPA duties. Key differences, exemptions, planning implications, and what importers need to know.

March 3, 2026·8 min read

IEEPA Refund Timeline: When Will You Get Your Money Back?

Complete timeline for IEEPA tariff refunds after the Supreme Court ruling. CIT procedures, Federal Circuit enforcement, CBP processing, and what can delay your refund.

March 3, 2026·10 min read

5 Industries Hit Hardest by IEEPA Tariffs — And Their Refund Potential

Electronics, automotive, apparel, furniture, and agriculture importers face the largest IEEPA refund opportunities. Industry-specific analysis and estimated refund amounts.

March 3, 2026·11 min read

How to File a CBP Protest for IEEPA Tariff Refunds

Step-by-step guide to filing CBP protests for IEEPA tariff refunds under 19 USC 1514. Required documentation, deadlines, common mistakes, and when to hire a customs broker.

March 3, 2026·7 min read

The July 24 Countdown: Why Section 122's 150-Day Limit Creates a New Tariff Cliff

The 10% replacement tariffs expire July 24 unless Congress acts. Treasury Secretary Bessent has acknowledged the constraint. USTR is already pivoting to Section 301. Here's what happens next.

March 3, 2026·8 min read

CIT Refund Litigation Begins in Earnest: VOS Files for Immediate Relief, Nissan Joins the Fight

VOS Selections moved for permanent injunctive relief and court-ordered refunds with interest for all plaintiffs. Nissan has filed suit. The corporate litigation wave is here.

March 2, 2026·7 min read

Federal Circuit Denies Trump Delay, Issues Mandates "Forthwith": What It Means for Your Refund

The Federal Circuit rejected DOJ's 90-day delay request and ordered mandates to issue immediately. The $166 billion refund reckoning at CIT starts now.

February 28, 2026·8 min read

DOJ Stalls on $166B Tariff Refunds: What the Four-Month Delay Means for Importers

The Justice Department filed a surprise motion seeking 120 days before CIT schedules refund proceedings — contradicting its own earlier stipulation. Here's what importers need to know.

February 24, 2026·8 min read

FedEx Sues CBP for a Full IEEPA Refund — Stock Jumps 3%. Here's What Importers Should Do Now.

FedEx became the first major company to sue CBP for IEEPA refunds on February 23 — and its stock surged 3.2%. With CBP collections halted and 3,000+ cases backlogged, here's what every importer needs to do before June deadlines expire.

February 23, 2026·9 min read

$166 Billion in Refund Claims Are Filing This Week. Is Yours?

The refund rush is on. Senate Democrats introduced legislation forcing CBP to pay within 180 days. The administration is maneuvering to slow things down. Here is exactly what you need to do this week.

February 23, 2026·7 min read

Trump's Response to the Tariff Ruling: Replacement Tariffs, Litigation Threats, and Your Claim

Hours after SCOTUS struck down IEEPA tariffs, Trump imposed 15% replacement duties and warned refunds could take five years. Here's what actually changed - and what didn't.

February 21, 2026·8 min read

How to Get Your IEEPA Tariff Refund: A Complete Guide for Importers

The Supreme Court struck down all IEEPA tariffs. Here's exactly how to recover what you're owed - the three refund paths, timelines, and what to do right now.

February 21, 2026·6 min read

Should You Sell Your Tariff Refund Claim or Hold? A Framework

Your IEEPA refund claim has real value today. But is cash now worth more than waiting for full recovery? Here's how to think about it.

February 21, 2026·7 min read

Supreme Court IEEPA Tariff Ruling: What Every Importer Needs to Know

A plain-English breakdown of Learning Resources v. Trump, what it means for your business, and what happens next.