The Supreme Court’s ruling on IEEPA tariffs creates a refund opportunity for U.S. importers, but recovery is not automatic, and the work required to identify eligible entries, validate data, and submit a CAPE Declaration can be significant for finance and supply chain teams.

IEEPA Tariff Refund Services

The Supreme Court ruled IEEPA tariffs unlawful, and CBP introduced CAPE to process refunds, but the refund process still requires careful data review and submission through the ACE Portal. Importers or their brokers must identify eligible entries, prepare a validated CSV list, and submit a CAPE Declaration, which means someone has to pull the data, sort liquidation statuses, and flag exclusions. For many U.S. retail brands that self-import, this is operationally heavy work that can pull finance and supply chain teams away from higher-value priorities.

What TDR Delivers

TDR helps importers move from raw ACE data to a CAPE-ready filing package. We extract entry data from ACE and consolidate it into a clear summary that includes entry numbers, liquidation dates, liquidation status, IEEPA HTS lines, and duty amounts, organized by Importer of Record as required by CAPE. That creates a practical foundation for deciding what can be claimed now and what needs further review.

Entry Classification

Every entry is categorized into one of three buckets to make the filing path clear.

• Phase 1 Eligible: Allowable unliquidated entries and entries liquidated within 80 days, ready for CAPE now.
• Future Phase: Entries excluded from Phase 1, including reconciliation, drawback, open protest, AD/CVD pending, and final liquidation cases that CBP is addressing later.
• Requires Action: Entries nearing protest deadlines or carrying compliance issues that should be reviewed before filing.

This structure helps finance teams understand both timing and risk. It also helps supply chain leaders see which entries are immediately actionable versus which ones require a more controlled compliance approach.

Refund Exposure Analysis

We calculate the estimated refund exposure across all categories so leadership can see the financial opportunity with more clarity. That includes what may be recovered in Phase 1, what is likely to move into future phases, and the total IEEPA duties paid. In practical terms, that means fewer assumptions and a more defensible view of recoverable value.

CAPE-Ready Output

TDR identifies the final list of entries for the CAPE CSV file, formatted to CBP specifications. The output is validated, de-duplicated, and filtered for Phase 1 eligibility so it is ready for upload to the ACE Portal. For teams without dedicated ACE expertise, that can save substantial time and reduce the risk of filing errors.

Why TDR

TDR specializes in tariff recovery and duty mitigation across global trade programs. We have a dedicated IEEPA tariff recovery team focused on helping importers act quickly and accurately. Unlike customs brokers, TDR can claim back all eligible entries in one go and with one submission, helping importers save significant time compared to managing fragmented refund requests across multiple brokers.

Next Step

If your company paid IEEPA tariffs and imports under its own Importer of Record, this is the right time to assess eligibility and prepare the data needed for CAPE. TDR can help turn ACE data into a clean, filing-ready refund workflow for finance and supply chain teams.

Contact TDR today to discuss how TDR can help you recover IEEPA tariffs faster.