Guides, how-to guides, and legal updates to help importers understand their refund options and take action.
A practical guide to the key fields on CBP Form 7501 (Entry Summary): where to find entry numbers, importer/consignee identity, Chapter 99 lines, and the data you need to analyze IEEPA duties.
A practical guide to IOR vs ultimate consignee standing for IEEPA tariff refunds: how to tell who is listed on the entry summary, why it controls procedure, and what options exist if you’re not the IOR.
A practical decision tree for choosing a Post Summary Correction (PSC) vs a CBP protest (Form 19) when seeking IEEPA tariff refunds. The right path depends on liquidation status and timing windows.
CAPE Phase 1 launches April 20 but only covers ~63% of IEEPA entries. Whether your entry is unliquidated, recently liquidated, or finally liquidated determines your refund path — and what you need to do right now.
Five scenarios for how the CIT could rule on the Section 122 temporary import surcharge — and what each means for importers, refund availability, and CAPE Phase 1.
The April 2, 2026 proclamation imposes Section 232 national-security tariffs up to 100% on patented pharmaceuticals, APIs, and key starting materials. Covers HTS chapters 29 and 30, the 9903.04.60–.69 code family, two-tranche effective dates, seven rate tiers, company-level agreement pathways, and what pharma importers should do now.
USTR opened 76 new Section 301 investigations in March 2026 across two tracks — structural excess capacity (16 economies) and forced labor enforcement failures (60 economies). No HTS codes assigned yet. Comment deadline April 15, 2026.
Full list of IEEPA Chapter 99 code families (9903.01.*, 9903.02.*), historical status after the Supreme Court ruling, and how to look up IEEPA codes in the HTS tool.
Full list of Section 122 Chapter 99 codes (9903.03.01-.11), the balance-of-payments surcharge that replaced IEEPA duties on February 24, 2026, and how to confirm codes in the HTS tool.
Full list of Section 201 safeguard Chapter 99 codes (9903.45.*), covering large residential washers and solar cells/modules, with product groupings and HTS tool guidance.
Full list of Section 232 Chapter 99 code families by sector, updated for the April 2026 metals restructuring (new 9903.82.* family) and the new pharmaceutical sector (9903.04.*), with HTS tool guidance.
Informational only — not legal advice. RefundArrow is not a law firm, and this resource does not create an attorney‑client relationship with Himmelstein & Adkins, LLC. Tariff/refund outcomes depend on your facts, entry records, and evolving CBP/court guidance; consult qualified customs counsel for advice on your situation.