CBP Form 7501 Instructions: Box 33, Entry Number, IOR, and Refund Fields
How to read CBP Form 7501 for tariff refund review, including Box 33 duty-rate data, entry numbers, IOR/consignee fields, Chapter 99 lines, and liquidation status.
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Importer of Record (IOR) vs Ultimate Consignee: Standing, Refund Rights, and What to Do Next
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.
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.
CIT Invalidates Section 122 Tariffs: May 7, 2026 Ruling
What the Court of International Trade's May 7, 2026 Section 122 ruling means for importers, refund expectations, CAPE, and entries with 9903.03.* codes.
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Congressional Tariff Authority Watch: Section 122 Repeal Bills
Track the Reclaim Trade Powers Act bills that would repeal Section 122 tariff authority, what they would change if enacted, and what importers should not assume while they remain pending.
Edge Cases: FTZ, Warehouse, In-Bond, TIB, and Informal Entries
How to handle customs entry edge cases that can change tariff refund analysis, including foreign-trade zones, bonded warehouse withdrawals, in-bond movements, temporary importation under bond, and informal entries.
Entry Types Primer: Consumption, Informal, Warehouse, FTZ, and TIB Entries
A practical guide to CBP entry type codes, why they change tariff refund timelines, and what to check before analyzing IEEPA, Section 122, Section 232, or Section 301 duty lines.
FOIA vs ACE vs Broker Records: Fastest Ways to Get Import Entry Data
A decision guide for getting CBP entry data: when to use ACE, when to ask your broker or carrier, when FOIA or ITRAC helps, and what to do if you are not the Importer of Record.
Section 232 Pharma Implementation Checklist
A practical pre-effective-date checklist for Section 232 pharmaceutical tariffs: Annex I scope, company status, country rates, July 31 and September 29 effective dates, FTZ treatment, drawback, and CBP guidance to watch.
CIT Invalidates Section 122 Tariffs: May 7, 2026 Ruling
What the Court of International Trade's May 7, 2026 Section 122 ruling means for importers, refund expectations, CAPE, and entries with 9903.03.* codes.
IEEPA vs Section 301 vs Section 232 Tariffs: Refund and HTS Differences
Plain-English comparison of IEEPA, Section 301, Section 232, Section 201, and Section 122 tariffs: legal authority, Chapter 99 code families, current status, and refund implications.
Section 122 Ruling: What Non-Party Importers Should Do Now
A practical checklist for importers outside the May 7, 2026 Section 122 judgment: what to preserve, what not to assume, and what to watch next.
Section 232 Metals Technical Correction: Why 9903.82.01 Matters
USITC Revision 7 and CBP CSMS #68554727 added 9903.82.01 to the current Section 232 metals family. Here's what the zero-additional-duty heading means.
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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.