IEEPA Professional Resources: Source Documents
TariffGuru.com provides professional-grade IEEPA tariff refund resources sourced directly from CBP official publications, Federal Register notices, and Court of International Trade filings. Every claim on this site is cited. Every statistic has a source document. Built for customs brokers, compliance officers, and trade professionals who need accurate technical information fast.
The PSC Prohibition: What Brokers Must Know
Per CBP Trade User Information Notice (Pub# 1009-1119), members of the trade community are explicitly prohibited from initiating an IEEPA duty refund request by filing a Post Summary Correction. This prohibition applies regardless of how a PSC-based service is marketed. Brokers advising clients to file PSC-based IEEPA refund requests are advising a prohibited pathway.
The only authorized IEEPA refund pathway is the CAPE Declaration submitted through the ACE Secure Data Portal CAPE tab. Brokers filing on behalf of clients must use an Importer, Organizational Broker, or Filer ACE sub-account. The Automated Broker Interface cannot be used for CAPE submissions. Filer accounts must have an active Filer Code and the first three characters of each entry number must match that Filer Code.
What ACE account types can submit CAPE Declarations?
How does the entry-level validation work?
What is the reliquidation timeline for accepted entries?
How are AD/CVD entries handled in Phase 1?
What are the statutory interest calculation mechanics?
Three Pillars of the IEEPA Refund Authority
Every claim TariffGuru.com makes about the IEEPA refund process is sourced to a specific publication number, statute, or court filing. Here is the complete framework.
The Statutory Framework
IEEPA tariff refunds are governed by three primary authorities: the Supreme Court ruling in Learning Resources, Inc. v. Trump establishing that IEEPA tariffs were imposed without statutory authority under 50 U.S.C. 1702; the CIT order in Euro-Notions Florida, Inc. v. United States directing CBP to process refunds for all eligible importers; and 19 U.S.C. 1505 and 26 U.S.C. 6621 governing statutory interest on customs duty overpayments.
The CAPE Administrative Process
CBP implemented the Consolidated Administration and Processing of Entries system under Publication No. 5514-0426. The system accepts CAPE Declarations as CSV files through the ACE Secure Data Portal. Filers must be the IOR or authorized broker of record for listed entries. Two validation stages apply: file-level and entry-level. Accepted declarations proceed to duty recalculation, reliquidation, and ACH disbursement within 60 to 90 days of acceptance. CAPE processing runs Monday through Thursday.
Phase 1 Scope and Exclusions
Phase 1 covers unliquidated entries and entries liquidated within 80 days of filing. Excluded categories under Publication No. 1009-1119: Entry Type 09 Reconciliation entries; drawback-designated entries; entries with open protests; entries subject to AD/CVD pending DOC liquidation instructions under 19 U.S.C. 1504(d); entries not filed in ACE. Interest rates per Federal Register Vol. 90 No. 186: 7% non-corporate, 6% corporate, compounded quarterly. Confirmed in Federal Register Document 2026-01175.
Source-Cited Resources for Trade Professionals
Every tool below is sourced to CBP official publications, Federal Register notices, or CIT court filings. Nothing estimated. Nothing inferred.
Five Technical Pillars of IEEPA Eligibility
A concise technical reference for customs brokers and compliance officers covering the five eligibility criteria confirmed in CBP Publication No. 5514-0426 and Pub# 1009-1119.
View Technical Reference
2. ACH Enrollment: Filer must have a U.S. bank account registered for ACH refunds in ACE. Account must be separate from any ACH account used to pay duties to CBP. Source: Publication No. 5514-0426.
3. Entry Number Format: Exactly 11 alphanumeric characters. Dashes stripped before validation. First three characters must match Filer Code for Filer/Organizational Broker accounts. Source: Publication No. 5514-0426.
4. Interest Rate Authority: 7% annually non-corporate, 6% corporate, compounded quarterly. Source: Federal Register Vol. 90 No. 186; Federal Register Document 2026-01175; 19 U.S.C. 1505; 26 U.S.C. 6621.
5. Phase 1 Exclusions: Entry Type 09, drawback entries, open protests, AD/CVD under 19 U.S.C. 1504(d), entries not in ACE. Source: Pub# 1009-1119.
Access the Full Professional Filing Guide
CAPE Pre-Filing Eligibility Screener
Six-question technical readiness assessment for customs brokers evaluating client eligibility. Covers liquidation status, ACH enrollment, entry type, exclusion categories, and Phase 1 vs Phase 2 routing. Instant result. No account required.
Run Client Eligibility CheckProfessional IEEPA Guidance, Free
TariffGuru's AI Recovery Agent answers technical questions with sourced responses drawn from CBP CAPE documentation, the CBP AD/CVD Handbook, Federal Register interest rates, and CIT court orders. Ask technical questions. Get sourced answers.
Access Free Professional Resources at TariffGuru.comFederal Statutory Interest Calculator
Calculated per 19 U.S.C. 1505 and 26 U.S.C. 6621 using IRS quarterly overpayment rates confirmed in Federal Register Vol. 90 No. 186 and Federal Register Document 2026-01175. Compounded quarterly from original entry payment date.
Access the Statutory Interest CalculatorFederal Statutory Interest Calculator: IEEPA Tariff Refund Overpayment Rates
Statutory interest on IEEPA tariff refunds accrues from the date the original duties were paid through the date CBP issues the refund. Authority: 19 U.S.C. 1505 and 26 U.S.C. 6621.
Applicable rates as confirmed in Federal Register Vol. 90 No. 186 and Federal Register Document 2026-01175: 7% annually for non-corporate importers, 6% annually for corporate importers, compounded quarterly.
CBP calculates and includes statutory interest automatically in the ACH disbursement. The interest amount is shown separately in the ACH payment remark field alongside the principal refund amount.
Source: 19 U.S.C. 1505 · 26 U.S.C. 6621 · Federal Register Vol. 90 No. 186 · Federal Register Document 2026-01175 · Revenue Ruling 2025-22
Estimate based on statutory rates per 19 U.S.C. 1505 and 26 U.S.C. 6621, compounded quarterly. Actual amounts depend on entry-level CBP data and the refund process established by the Court of International Trade.
Technical Infrastructure for Every Filing Type
From the $97 self-filing toolkit for smaller clients to full institutional data formatting for high-volume portfolios. Source-cited documentation at every level.
Federal Recovery Toolkit
- Master CAPE CSV template (CBP-compliant, pre-formatted)
- ACE portal data extraction guide
- CBP error dictionary: every rejection code with source citations
- HTS reference library for IEEPA-subject goods
- USITC duty handbook and HTS classification guide
- Supreme Court ruling analysis (Learning Resources v. Trump)
- Federal Register interest rate documentation (both notices)
- 12-point pre-submission filing readiness checklist
- Phase 1 exclusion reference guide with statutory citations
Institutional Data Services
- Professional CAPE CSV data formatting at $1 per line
- $1,500 minimum, covers up to 1,500 entry lines
- $4,500 Institutional Data Audit, pre-submission error scan
- PDF Risk Report identifying rejection risks before filing
- Section 301 / IEEPA duty stacking analysis
- AD/CVD suspension review and Phase 2 preparation
- Full concierge with licensed customs practitioners available
Professional IEEPA Guidance, Free
TariffGuru's free AI Recovery Agent is trained on CBP CAPE documentation, the CBP Antidumping and Countervailing Duty Handbook, Federal Register interest rates, CIT court orders, and every government handbook involved in the IEEPA recovery process. Ask technical questions. Get sourced answers.
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Court-Sourced
Filing intelligence derived directly from CIT court records and CBP agency filings. Dates, entry counts, and process details are all court-verified.
Source-Cited CAPE Analysis
Court-sourced CAPE system analysis published before most media outlets covered this story. Every article cites its source document.
Racing Against Your Broker: Why You Should File Your Own Refund
If your customs broker already submitted a CAPE Declaration listing your entry numbers, you cannot submit those same entries again. CBP flags duplicate entry numbers across declarations as "Rejected by batch validation," permanently removing them from your claim. Here is what to check before anyone files on your behalf.
Technical Guide, 2026 Phase 2The $2+ Billion in Frozen Tariff Refunds Nobody Is Explaining
Entries subject to AD/CVD suspension are explicitly excluded from Phase 1. Here is why, what statute governs it, and what brokers should be doing now to prepare clients for Phase 2.
2026 TechnicalThe PSC Filing Prohibition Competitors Are Ignoring
CBP's Trade User Information Notice explicitly prohibits Post Summary Corrections for IEEPA refunds. Here is the exact language and why it matters for brokers advising clients.
2026