RECOVER · INSIGHTS

Duty recovery, in plain English.

Working through the post-SCOTUS IEEPA refund window, what's refundable vs what's not, how CAPE actually works, and what your broker is probably missing on your classification. Written by Phlo's customs team for trade compliance professionals — no fluff, citations included.

Step-by-step guide

How to claim your IEEPA tariff refund: a step-by-step guide for US importers

Five operational steps from "I paid IEEPA" to "CBP's ACH refund hits my account": pull ACE ITRAC, identify Chapter 99 lines, choose the right pathway (CAPE Phase 1 / PSC / Protest / CIT), build the filing packet with evidence pack, upload + track. Includes timeline + worked $2.4M / $126k interest example.

~14 min readRead →
Operational reference

How to read your ACE ITRAC report for IEEPA refund eligibility

The 7 critical columns to scan (Entry Summary Number, Liquidation Date, HTS, Country of Origin, Entered Value, Chapter 99, IEEPA Duty paid). Refundable Chapter 99 signals, how to bucket entries into Phase 1 / Protest / CIT, six ACE-ITRAC quirks (alpha-3 codes, parens-as-negative, multi-line entries) and a worked CSV example.

~12 min readRead →
CAPE · IEEPA refunds

What is CAPE? CBP's IEEPA refund portal explained

Plain-English walkthrough of the ACE Portal CAPE upload — Phase 1 vs Phase 2 scope, who's eligible, the 60–90 day refund timeline + 6–7% statutory interest, ACH-enrollment trap, and the five most common rejection patterns from Phase 1's first 30 days.

~10 min readRead →
Refundability matrix

IEEPA vs Section 301 vs Section 232: which Trump tariffs are refundable?

Refundability matrix across IEEPA, §301, §232, AD/CVD, MFN, and the new §122 15% replacement tariff. How to identify each on your ACE ITRAC via Chapter 99 codes, EO 14289's stacking cap, and what to do about the non-refundable layers (origin engineering, first-sale, FTZ).

~11 min readRead →

Run a free scan against your ACE ITRAC

Upload your last 18 months of entries. We audit every line for IEEPA refund eligibility, missed FTA preferences, classification errors, and ongoing Section 232/301 exposure. No credit card.

Run my free scan →