Category
5 articles in this category.
Breaking News
As of 8:00 a.m. Eastern Time today, U.S. Customs and Border Protection has opened the CAPE portal — the electronic gateway through which more than 330,000 American importers can begin clawing back an estimated $166 billion in tariffs the Supreme Court declared unlawful.
Guides
If your company paid IEEPA tariffs in the last 13 months, you have a claim. Here is exactly how to file it — from CBP Form 5106 to the CAPE CSV upload to the 60-to-90 day payout window — without the rookie mistakes that get filings rejected.
Legal
In a 6–3 decision, the Supreme Court found that the International Emergency Economic Powers Act does not give the president authority to impose tariffs. Here is what the ruling said, what it did not decide, and how it produced today’s $166 billion refund program.
Small Business
If you imported goods as a small business between March 2025 and February 2026, you almost certainly paid IEEPA tariffs. Here is what the $166 billion refund means for a company your size, what refund amounts look like in practice, and how to move fast without sacrificing accuracy.
Analysis
Phase 1 is the easy part. The 37 percent of IEEPA tariffs already past their 80-day liquidation window, the class-action suits against retailers, and the Congressional proposals to force faster refunds are the story of the next twelve months.