Jayson Mercer writes RefundArrow's legal and procedural explainers. His work focuses on tariff authority, refund rights, standing, liquidation, deadlines, and the filing paths that shape what importers can do next.
Why some IEEPA tariff entries are outside CAPE Phase 1, what finally liquidated means, how court orders may matter, and what importers should verify before assuming a refund is lost.
What the June 2026 customs enforcement executive order means for foreign importers of record, informal entries, bonding, good standing, broker diligence, and refund-rights analysis.
Track pending Section 122 tariff-authority bills, including the Reclaim Trade Powers Act and Stop Global Tariffs Act, and what importers should not assume while they remain pending.
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.
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.
What the Court of International Trade's May 7 and May 20, 2026 Section 122 orders and the Federal Circuit's administrative stay mean for importers, refund expectations, CAPE, and entries with 9903.03.* codes.
A practical checklist for importers outside the May 7, 2026 Section 122 judgment after the Federal Circuit administrative stay and the CIT's May 20 stay denial: what to preserve, what not to assume, and what to watch next.
CAPE Phase 1 began April 20 for eligible IEEPA entries and covers ~63% of IEEPA entries. Whether your entry is unliquidated, recently liquidated, or finally liquidated determines your refund path.
How the Court of International Trade's May 7, 2026 Section 122 ruling resolved the earlier scenarios, what relief was granted, how the Federal Circuit stay and May 20 CIT stay denial changed timing, and what importers should watch next.
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, Commerce onshoring applications requested by June 12, and what pharma importers should do now.
Recovery paths when you were not the Importer of Record: direct customs, cooperation-dependent, Form 4811, ACH/payment troubleshooting, and downstream contractual options for tariff refunds.
How to track public signals that an upstream importer or carrier preserved tariff claims, what those signals prove, and what they do not.
Tracker of shipper tariff litigation: which carriers filed public lawsuits, which issued statements only, and what it means for downstream customers.
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.
Source-linked timeline of the IEEPA tariff program from first executive orders through the Supreme Court decision, with CBP refund mechanics and Section 122 litigation.
Timeline of major U.S. tariff actions (IEEPA, Section 122, Section 232, Section 301) with refund implications and practical notes for importers.
A plain-English update on what changed after the Supreme Court's IEEPA tariff ruling, CBP's CAPE launch, the May 7 Section 122 CIT ruling, de minimis status, and FedEx pass-through issues.
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.
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.
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.