*This guidance is based on CBP’s April 2026 CAPE/IEEPA refund guidance, current ACH refund enrollment rules, and general federal tax recovery principles as of May 15, 2026. Your facts may require coordination with your customs broker, trade counsel, and tax advisor. Key Takeaways You must manually enroll in ACH refunds via the ACE portal…

  Key Takeaways As of April 20, 2026, the Consolidated Administration and Processing of Entries (CAPE) tool is the exclusive electronic system for reclaiming IEEPA tariff duty payments.  Importers must have an active ACE Secure Data Portal account and an authorized ACH direct deposit set up for payout.  This initial Phase 1 window is limited…

  Key Takeaways Only the Importer of Record (IOR) or an authorized customs broker can claim a refund. If a carrier like UPS or FedEx is the IOR, you must coordinate with them rather than filing directly with the CBP.  Refunds are exclusively for IEEPA-related tariffs (reciprocal duties on Canada, Mexico, and China). Note that…

  Key Takeaways  Missing documentation shifts the burden of proof to you. Without a receipt or digital log, the IRS can legally disallow business deductions, resulting in higher taxable income and unexpected penalties. Commingling personal and business funds is a major audit red flag. Mixing expenses makes it nearly impossible to defend your deductions and…