Expanded Scope for Importer Tariff Refunds Under IEEPA

Based on the provided CBP refund framework, IEEPA tariff refunds are not automatic. U.S. Importers of Record must file a CAPE Declaration through the ACE Secure Data Portal, either directly or through an authorized customs broker. Phase 1 unliquidated entries have a stated CBP review window after acceptance, while Phase 2 finally liquidated entries remain eligible but have no announced processing timeline.

The expanded scope means U.S. importers may be able to recover IEEPA duties paid across affected origins, entry statuses, and business categories, not just one narrow import type. Eligible claims can include entries from China, Vietnam, India, Bangladesh, Cambodia, Thailand, and other affected countries, provided the company was the Importer of Record and paid IEEPA-classified duties.

Eligibility generally starts with three questions: whether your company was the Importer of Record, whether your entries paid IEEPA duties, and whether those entries have not already been claimed through a CAPE Declaration. Price Ridge reviews CF7501 entry summaries, HTS codes such as 9903.01.25 and related codes, country of origin, duty amounts, and entry status to confirm refund potential.

A CAPE Declaration is the CSV-format filing CBP requires for IEEPA tariff refund claims. It lists each eligible entry summary with details such as entry number, port code, Importer of Record number, entered value, IEEPA duty amount, HTS subheading, and country of origin. Formatting errors can cause rejection, which is why validation before ACE Portal submission is critical.

Price Ridge’s contingency-based filing service has $0 upfront cost. The company takes an agreed percentage only when CBP disburses the refund. The exact percentage depends on claim size and complexity and is discussed before signing. For claims of $500,000 or more, Price Ridge may also offer an outright claim purchase at 75-85¢ on the dollar.

Phase 1 covers unliquidated entries, where CBP has not finalized the duty assessment. These have a faster stated processing window after CAPE Declaration acceptance. Phase 2 covers finally liquidated entries, where CBP has completed liquidation. Those entries remain eligible under the refund framework, but CBP has not announced a firm Phase 2 processing timeline, making early filing valuable for queue position.

Only the Importer of Record listed on the CF7501 entry summary has the legal right to claim the refund for that entry. If a supplier, freight forwarder, 3PL, or other entity acted as IOR under DDP or similar arrangements, that entity may own the refund right. Price Ridge confirms IOR status during the eligibility review.

Price Ridge can coordinate directly with your customs broker to collect CF7501 entry summaries, duty payment records, invoices, packing lists, and other support. If you no longer have a broker relationship or records are missing, Price Ridge also offers import record retrieval using CBP importer query tools, subject to proper authorization and documentation.