Ouli Refund / Guides
Reference
US tariff refunds, explained plainly.
What the routes are, what the deadlines mean, and where the money gets stuck. Written from CBP's published process and the statutes behind it, with sources and dates on every figure. None of it is advice about your entries — that is your licensed customs broker's or attorney's call.
Guide · IEEPA refunds
IEEPA Tariff Refunds: How the Money Actually Comes Back
The Supreme Court struck down the IEEPA tariffs in February 2026 and the CIT ordered refunds in March. Here is how a refund actually reaches an importer: the CAPE route, the § 1514 protest route, who may file, and what stalls payment.
Comparison · Refund routes
CAPE Declaration or § 1514 Protest: How the Two Routes Differ
CAPE and a § 1514 protest are different mechanisms with different filers, different timing and different consequences for getting it wrong. A factual comparison — the route an entry should take is a determination for a licensed broker or attorney.
Guide · Non-IOR sellers
When You Are Not the Importer of Record: DDP Refunds That Land With a Forwarder
Under DDP terms the importer of record is usually the forwarder's US entity, so CBP pays the refund into that entity's account — even where an overseas seller funded the duty. What the mechanics are, and why the outcome turns on contracts rather than customs law.
Comparison · Pricing models
What Tariff Refund Help Costs: Contingency, Hourly, and Flat Software
Three pricing models cover most of this market: contingency as a share of the refund, professional hourly fees, and flat-rate software. What each means for a recovery, with the numbers stated plainly.
Guide · Drawback
Duty Drawback and IEEPA Refunds Are Different Programs
Duty drawback under 19 U.S.C. § 1313 is an ongoing program that returns up to 99% of duties on goods exported, destroyed, or used to manufacture exports. The IEEPA refund is a one-off consequence of the 2026 ruling. What separates them, and where they overlap.
How-to · ACE Portal
How to Export Your Entry Data From ACE
Where entry summary data lives in the ACE Portal, how to export it as CSV, and the one thing that catches importers out: the common summary reports do not carry line-level Chapter 99 detail, which is where IEEPA duty sits.
Playbook · For brokers
Running a CAPE Desk: Reconciliation Across a Whole Client Book
For licensed brokers and forwarders: what makes CAPE work different from ordinary filing, why rejections cluster on line-level 7501 mismatches, and how the deadline problem changes shape across hundreds of client EINs.