Deadlines: Liquidation + the 180-Day Clock
How to compute your IEEPA tariff refund protest deadline for each entry. The clock is 180 days from liquidation — per entry, not one date for everyone.
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CBP Form 7501 Field Guide: The Boxes That Matter for Refunds
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.
PSC vs Protest: Which One Applies? (Decision Tree by Liquidation Status)
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.
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IEEPA HTS Codes: Complete Chapter 99 Reference for Importers
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.
Section 122 HTS Codes: The Post-IEEPA Surcharge Code Family
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.
Section 201 HTS Codes: Safeguard Tariffs on Washers and Solar Cells
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.
Section 232 HTS Codes: National-Security Tariffs Across Seven Sectors
Full list of Section 232 Chapter 99 code families by sector, covering steel, aluminum, autos, copper, timber, semiconductors, and heavy vehicles, with HTS tool guidance.
Section 301 HTS Codes: China Lists, Nicaragua, and Legacy Aircraft Families
Full list of Section 301 Chapter 99 code families, including the China tariff lists (9903.88.*, 9903.91.*, 9903.92.*), the Nicaragua line, and the legacy aircraft family.
Buyer Tariff Refund Rights When Not the Importer of Record
Recovery paths when you were not the Importer of Record: direct customs, cooperation-dependent, and downstream contractual options for tariff refunds.
Track Whether Your Importer of Record Filed Tariff Claims
How to track public signals that an upstream importer or carrier preserved tariff claims, what those signals prove, and what they do not.
Which Shippers Have Filed Tariff Lawsuits?
Tracker of shipper tariff litigation: which carriers filed public lawsuits, which issued statements only, and what it means for downstream customers.
Who Gets the Tariff Refund: IOR, Broker, or Buyer?
Who CBP usually pays first on tariff refunds, why that is not always who is owed the money, and what to do when a broker or carrier controlled the entry.
HTS Code Format Guide: How to Read a U.S. Tariff Number
How to read a 10-digit HTSUS tariff number: what the 8-digit legal rate line means, why the statistical suffix doesn't change duty, and when Chapter 99 creates a second tariff number on your entry.
ACE Export Field Guide (Entry Summary + Account Revenue)
Not sure what “an ACE export” means? Here’s what to ask your broker/forwarder/IOR for (Entry Summary vs Account Revenue), how to tell what you received, and what’s “enough” for 7501/IEEPA review.
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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.