Frequently Asked Questions

Your customs broker plays an essential role in your import operations — but that role is compliance and logistics, not claims recovery. The distinction matters when it comes to IEEPA refunds.

A broker can file a CAPE Declaration for entries they submitted on your behalf, and some may offer to do so. However, their incentive is to process the filing efficiently, not to maximise what you recover. Where TTM adds distinct value is in the complete picture — auditing across all brokers, consolidating your full IEEPA exposure, and resolving the complexities that most brokers aren't positioned to invest time in.

The goal isn't to replace your broker relationship. It's to make sure nothing is left on the table.

Trade law firms bring genuine expertise to complex customs disputes — but their model is built around litigation, and litigation is not the primary route to an IEEPA refund. That misalignment has practical consequences for most importers.

For the majority of importers, the path to an IEEPA refund runs through CBP's administrative process, not the courtroom. That process requires thorough entry-level analysis, accurate documentation, and clean filings. TTM operates at the intersection of tax recovery discipline and trade compliance — handling the full process, from entry audit to refund receipt, on a model that aligns our fee directly with your outcome.

VAT — Value Added Tax — is a consumption tax applied at each stage of the supply chain in countries that operate a VAT system. It is the international equivalent of a sales tax, though it works differently: rather than being charged only at the point of final sale, VAT is collected incrementally at every stage of production and distribution, with businesses able to reclaim the tax paid on their inputs.

For U.S. businesses operating internationally — travelling, holding events, attending trade shows, or purchasing goods and services abroad — VAT is frequently charged by foreign suppliers and included in invoices. Because U.S. companies are not registered for VAT in foreign jurisdictions, they are generally entitled to reclaim that tax, but doing so requires navigating each country's specific refund scheme, deadlines, and documentation requirements.

TTM has been recovering foreign VAT on behalf of U.S. businesses since 1993, across the EU, UK, Japan, South Korea, and Australia.

The parallel runs deeper than it might first appear — and it is rooted in TTM's history.

When TTM was founded in 1993, the European VAT refund system for non-established businesses was still a relatively new framework. The processes were unfamiliar, the administrative requirements varied significantly by country, and the systems through which claims were processed were far from mature. There was no established playbook. Businesses that were entitled to refunds frequently left money unclaimed simply because they did not know the process existed, or found it too complex to navigate without specialist help.

TTM built its practice in exactly that environment — learning the system as it evolved, developing the workflows, relationships, and expertise needed to recover funds reliably on clients' behalf. Over thirty years, those early efforts helped shape the VAT reclaim landscape into the more structured, codified process it is today.

CAPE is at a strikingly similar moment. It launched in April 2026 as a phased system, with later phases still to be defined and the full scope of its complexity still emerging. But having lived through the early years of the European VAT refund system — and watched it develop from an unfamiliar process into a mature one — TTM understands how these systems tend to evolve. We know which complications surface first, where the gaps between policy and practice tend to appear, and what importers need to do now to be well positioned as the process matures.

That institutional knowledge is not something that can be acquired quickly. It comes from having been there before.

TTM asks for the minimum access necessary to do the job thoroughly. For most engagements, that means:

• Entry summary data (CBP Form 7501) from your customs broker(s) — typically requested directly by TTM on your behalf once you authorise us to do so.
• Packing lists, commercial invoices, and bills of lading for the entries under review.
• Proof of duty payment — confirmation that IEEPA duties were actually paid, typically available from your broker or ACE records.
• CBP Form 4811 — the notify party designation form, used where required to direct refunds to the appropriate recipient.
• A Power of Attorney authorising TTM to correspond with CBP, file protests, and act as your representative. This is a standard trade document and does not give TTM access to broader business systems or financials.

For more complex situations involving pass-through costs or intercompany arrangements, additional documentation may be required. Scope is always agreed upfront.

On February 20, 2026, the U.S. Supreme Court ruled 6-3 that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were unlawful. The Court found that the statutory authority used to impose these duties did not extend to tariff-setting. Following that ruling, the Court of International Trade (CIT) ordered U.S. Customs and Border Protection (CBP) to refund all duties collected under IEEPA authority.

Yes. The terms "Trump tariff refund," "IEEPA refund," and "IEEPA tariff refund" all refer to the same thing: the return of duties collected under the International Emergency Economic Powers Act (IEEPA) that the Supreme Court ruled unlawful in February 2026.

IEEPA was the legal authority the Trump administration used to impose sweeping tariffs on imports from China, Canada, Mexico, and other countries during 2025–2026. Because the Court ruled the underlying authority was invalid, all duties collected under that authority must be returned.

If you've seen headlines about "Trump tariff refunds" and wondered whether your business qualifies, the answer depends on whether you imported goods that were subject to IEEPA-designated HTS codes between approximately February 2025 and February 2026.

The ruling covers all duties imposed under IEEPA authority. These are identifiable on customs entry documentation by HTS Chapter 99 codes — specifically the 9903.01.XX and 9903.02.XX series — and apply to goods imported from China, Canada, Mexico, and a broad range of other countries during 2025–2026.

Importantly, Section 301 tariffs (the earlier China-specific duties that predate IEEPA) are not covered by this ruling and are not refundable through this process. If your entries from China carry both IEEPA and Section 301 components, only the IEEPA portion is recoverable.

HTS Schedule — U.S. International Trade Commission →

CAPE stands for Consolidated Administration and Processing of Entries. It is CBP's new automated refund tool, operating within the ACE (Automated Commercial Environment) Secure Data Portal. It is the system through which IEEPA tariff refunds will be issued, designed to simplify the process at scale. Phase 1 of the CAPE system launched on April 20, 2026.

CBP's IEEPA Updates →

Phase 1 covers two categories of entries: certain unliquidated entries, and entries liquidated within the preceding 80 days. CBP estimates Phase 1 will process approximately 63% of all entries for which refunds are due.

Other entries — including fully liquidated entries, open protests, and more complex scenarios such as drawback entries, reconciliation entries, and entries subject to antidumping or countervailing duties (AD/CVD) — will be addressed in later phases. CBP has not published a firm timeline for subsequent phases.

CBP's IEEPA Updates →

For Phase 1, the CAPE Declaration is a CSV file listing eligible entry numbers. Only the Importer of Record or the licensed customs broker who originally filed the entries can submit one. The steps are:

1. Compile a list of eligible entry numbers (unliquidated or less than 80 days past liquidation) using CBP's CAPE Upload Template, available within the ACE portal.
2. Upload the CSV via the CAPE tab in ACE. CBP validates the file format and entry numbers, then runs a batch validation. You will receive a status update and a downloadable summary of any errors.
3. Once accepted, CBP processes the declaration, removes IEEPA HTS provisions, and schedules liquidation or reliquidation. Refunds are consolidated and issued electronically via ACH to the bank account on file in ACE.

ACH bank details must be registered in your ACE portal account before a refund can be issued. TTM guides clients through this step where needed.

CBP's IEEPA Updates →  ·  CBP: ACE Portal →

A Post Summary Correction is an amendment to an unliquidated entry summary before it officially liquidates. The CAPE Declaration, by contrast, is the specific mechanism for claiming IEEPA duty refunds.

These two processes cannot be combined: CBP has categorically prohibited including an IEEPA refund request in a PSC, or vice versa. However, if an entry also requires a PSC for unrelated reasons, it is advisable to file the PSC first, then file the CAPE Declaration.

A CBP protest is a formal written challenge submitted to U.S. Customs and Border Protection disputing the assessed duties on an already-liquidated entry. A protest filed under 19 U.S.C. § 1514 is not the official route to an IEEPA refund — the CAPE system is. However, filing a protective protest has been widely recommended by trade attorneys as a precautionary measure for liquidated entries.¹

During the CIT proceedings in Atmus Filtration, Inc. v. United States, the government stated on the record that "liquidation will not affect the availability of refunds" — a position that significantly reduces the risk that a failure to protest will permanently bar a refund on liquidated entries.²

That said, CAPE is a new, phased system operating at unprecedented scale. For higher-value claims or entries not yet covered by Phase 1, a protective protest filed within the 180-day window from liquidation preserves a legal fallback if the administrative process stalls or a claim is rejected. TTM evaluates whether a protective protest is warranted for each client's entries individually.

¹ 19 U.S.C. § 1514 — Cornell Legal Information Institute →    ² Atmus Filtration, Inc. v. United States — Justia →

Yes. Unlike CAPE Declarations — which can only be submitted by the Importer of Record or the licensed customs broker who filed the original entries — CBP protests under 19 U.S.C. § 1514 can be filed by any authorised agent acting on the importer's behalf.¹

¹ 19 U.S.C. § 1514 — Cornell Legal Information Institute →

If your business imported goods into the United States between approximately February 2025 and February 2026, you may have eligible entries. Eligibility at the entry level is confirmed by the presence of IEEPA HTS codes — specifically Chapter 99 provisions in the 9903.01.XX or 9903.02.XX series — on the entry summary.

The fastest way to determine your exposure is to request entry summary data from your customs broker(s) and scan for these HTS codes. If you imported through multiple brokers, this process must be run across all of them — a fragmented view leads to an understated claim.

HTS Schedule — U.S. International Trade Commission →

Deadlines vary by entry type and status:

Unliquidated entries

No hard deadline for CAPE filing has been stated, but filing promptly is advisable as the phased rollout progresses.

Liquidated entries within 80 days of liquidation

Eligible for Phase 1 CAPE — the fastest route to receiving your refund.

Liquidated entries beyond 80 days

These fall outside Phase 1 and will be addressed in a later phase. CBP has not confirmed timing for subsequent phases.

CBP has not confirmed the timeline for phases beyond Phase 1, nor the precise treatment of entries that fall outside it. For liquidated entries, a CBP protest must be filed within 180 days of liquidation — a hard deadline. If you are uncertain which category your entries fall into, TTM can assess your position and advise on whether a protective protest is warranted alongside your CAPE filing.

CBP's IEEPA Updates →

This is one of the more complex situations in IEEPA refund recovery. Refunds are payable to the entity named as Importer of Record on the original customs entry — regardless of who ultimately bore the economic cost of the tariff. Common scenarios where the economic payer and the IOR differ include:

• Goods shipped under Delivered Duty Paid (DDP) terms, where the foreign supplier filed as IOR
• Tariff costs passed through via supplier pricing adjustments or cost-plus contracts
• Entries filed by a freight forwarder's embedded brokerage rather than the importer directly
• Multiple entities within a corporate group appearing as IOR across different entries

In these situations, recovery may still be possible through negotiation with the IOR, assignment of refund rights, or analysis of contract terms. TTM provides advisory support specifically for pass-through and IOR ambiguity cases.