IEEPA Tariff Refund Resources for Brokers and Agents
Customs brokers, freight forwarders, and trade agents are on the front line of the IEEPA tariff refund process. Your clients are asking questions you may not have official answers to yet. TariffGuru.com provides sourced, verified IEEPA and CAPE filing resources built from CBP official publications, Federal Register notices, and CIT court filings. Use them. Share them with your clients.
Your Clients Are Running Out of Eligible Entries
Phase 1 covers entries liquidated within 80 days of the filing date. Every day a client waits, more of their entries cross that threshold and become ineligible for Phase 1. Clients who came to you weeks ago and still have not filed are losing eligibility on aging entries right now.
The process is not complicated for an experienced broker. The entry identification, CSV formatting, and ACE upload are straightforward tasks. The $97 Federal Recovery Toolkit from TariffGuru.com provides everything a broker needs to help a client through the process efficiently, including the CBP-compliant template, ACE extraction guide, CBP error dictionary, and pre-submission checklist.
Can a broker file a CAPE Declaration for multiple clients?
What is the correct ACE account type for broker CAPE submissions?
What fees can brokers charge for CAPE filing assistance?
What should brokers tell clients about AD/CVD entries?
Where can brokers direct clients who want to file independently?
Three Things Every Broker Needs to Know
Sourced directly from CBP Publication No. 5514-0426 and CBP Trade User Information Notice Pub# 1009-1119. Every claim has a citation.
What Brokers Need to Know About CAPE
CAPE Declarations are submitted through the ACE Secure Data Portal CAPE tab by the Importer of Record or the licensed customs broker that filed the original entry summaries. Brokers must use an Importer, Organizational Broker, or Filer ACE sub-account. The Automated Broker Interface cannot be used for CAPE submissions. For Filer accounts, the first three characters of each entry number must match the submitting Filer Code per CBP Publication No. 5514-0426.
The PSC Prohibition Brokers Cannot Ignore
Per CBP Trade User Information Notice (Pub# 1009-1119), members of the trade community are explicitly prohibited from initiating an IEEPA duty refund request by filing a Post Summary Correction. This prohibition applies regardless of how a PSC-based service markets itself. Brokers advising clients to use PSC-based IEEPA filing services are advising a prohibited pathway. CAPE is the only authorized option.
How to Help Small Business Clients File
Most small and medium importers do not have the internal resources to navigate the CAPE process alone. TariffGuru.com provides a free AI agent, free eligibility diagnostic, free filing guide, and a $97 Federal Recovery Toolkit with a CBP-compliant CSV template and 12-point pre-submission checklist. Share these resources with clients who need help filing correctly without paying full brokerage rates for a one-time claim.
Source-Cited Tools for Brokers and Their Clients
Every tool below is sourced to CBP official publications, Federal Register notices, or CIT court filings. Share freely with clients.
Five Technical Pillars of IEEPA Eligibility
A concise technical reference covering the five eligibility criteria confirmed in CBP Publication No. 5514-0426 and Pub# 1009-1119. Share with clients to help them understand where they stand before meeting with you.
View Technical Reference
2. ACH Enrollment: Client must have a U.S. bank account registered for ACH refunds in ACE, separate from any account used to pay duties to CBP. Source: Publication No. 5514-0426.
3. Entry Number Format: Exactly 11 alphanumeric characters. First three must match Filer Code for broker submissions. Source: Publication No. 5514-0426.
4. Interest Rate Authority: 7% annually non-corporate, 6% corporate, compounded quarterly. Source: Federal Register Vol. 90 No. 186; 19 U.S.C. 1505; 26 U.S.C. 6621.
5. Phase 1 Exclusions: Entry Type 09, drawback entries, open protests, AD/CVD under 19 U.S.C. 1504(d), entries not in ACE. Source: Pub# 1009-1119.
Access the Full Professional Filing Guide
CAPE Pre-Filing Eligibility Screener
Six-question technical readiness assessment covering liquidation status, ACH enrollment, entry type, exclusion categories, and Phase 1 vs Phase 2 routing. Share the link with clients before your first consultation to save time.
Run Client Eligibility CheckFree IEEPA Guidance for Brokers and Agents
TariffGuru's AI Recovery Agent answers technical IEEPA and CAPE filing questions sourced directly from CBP publications, Federal Register notices, and CIT court orders. Share it with your clients. No account required.
Access Free Agent Resources at TariffGuru.comFederal Statutory Interest Calculator
Calculated per 19 U.S.C. 1505 and 26 U.S.C. 6621 using IRS quarterly overpayment rates confirmed in Federal Register Vol. 90 No. 186. Use it to show clients their full claim value including compounding interest before they decide how to proceed.
Access the Statutory Interest CalculatorFederal Statutory Interest Calculator: IEEPA Tariff Refund Overpayment Rates
Statutory interest on IEEPA tariff refunds accrues from the date the original duties were paid through the date CBP issues the refund. Authority: 19 U.S.C. 1505 and 26 U.S.C. 6621.
Applicable rates confirmed in Federal Register Vol. 90 No. 186 and Federal Register Document 2026-01175: 7% annually for non-corporate importers, 6% annually for corporate importers, compounded quarterly.
CBP calculates and includes statutory interest automatically in the ACH disbursement. Use this calculator to show clients their full claim value before they decide whether to file themselves or engage your services.
Source: 19 U.S.C. 1505 · 26 U.S.C. 6621 · Federal Register Vol. 90 No. 186 · Federal Register Document 2026-01175 · Revenue Ruling 2025-22
Estimate based on statutory rates per 19 U.S.C. 1505 and 26 U.S.C. 6621, compounded quarterly. Actual amounts depend on entry-level CBP data and the refund process established by the Court of International Trade.
File It Right the First Time
From the $97 client-facing toolkit to full institutional data formatting for high-volume portfolios. TariffGuru.com has the infrastructure for every filing type.
Federal Recovery Toolkit
- Master CAPE CSV template (CBP-compliant, pre-formatted)
- ACE portal data extraction guide
- CBP error dictionary: every rejection code with source citations
- HTS reference library for IEEPA-subject goods
- USITC duty handbook and HTS classification guide
- Supreme Court ruling analysis (Learning Resources v. Trump)
- Federal Register interest rate documentation (both notices)
- 12-point pre-submission filing readiness checklist
- Phase 1 exclusion reference guide with statutory citations
Institutional Data Services
- Professional CAPE CSV data formatting at $1 per line
- $1,500 minimum, covers up to 1,500 entry lines
- $4,500 Institutional Data Audit, pre-submission error scan
- PDF Risk Report identifying rejection risks before filing
- Section 301 / IEEPA duty stacking analysis
- AD/CVD suspension review and Phase 2 preparation
- Full concierge with licensed customs practitioners available
Free IEEPA Guidance for Brokers and Agents
TariffGuru's free AI Recovery Agent answers technical IEEPA and CAPE filing questions sourced directly from CBP publications, Federal Register notices, and CIT court orders. Share it with your clients. No account required.
Access Free Agent Resources at TariffGuru.comBuilt for Sensitive Federal Data
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All content sourced directly from CBP official publications, Federal Register notices, and Court of International Trade filings.
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Court-Sourced
Filing intelligence derived directly from CIT court records and CBP agency filings. Dates, entry counts, and process details are all court-verified.
Source-Cited CAPE Analysis for Trade Professionals
Court-sourced analysis published before most media covered this story. Every article cites its source document. Share freely with clients.
Racing Against Your Broker: Why You Should File Your Own Refund
If your customs broker already submitted a CAPE Declaration listing your entry numbers, you cannot submit those same entries again. CBP flags duplicate entry numbers across declarations as "Rejected by batch validation," permanently removing them from your claim. Here is what to check before anyone files on your behalf.
Technical Guide, 2026 Phase 2The $2+ Billion in Frozen Tariff Refunds Nobody Is Explaining
Entries subject to AD/CVD suspension are explicitly excluded from Phase 1. Here is why, what statute governs it, and what brokers should be doing now to prepare clients for Phase 2.
2026 TechnicalThe PSC Filing Prohibition Competitors Are Ignoring
CBP's Trade User Information Notice explicitly prohibits Post Summary Corrections for IEEPA refunds. Here is the exact language and why it matters for brokers advising clients.
2026