http://singertariffrecovery.com/

Singer Tariff Recovery, One Liberty Plaza 23rd Floor, New York, NY (2026)

10/01/2026

Hearing about a New York tariff relief program and wondering whether it applies to your import business?

The answer depends on which program you are talking about.

New York's Agricultural Resiliency Against Tariffs Program is a $30 million state program for eligible New York agricultural producers affected by federal tariffs. It is not the same thing as recovering IEEPA customs duties paid to CBP.

Federal IEEPA tariff recovery is a separate process.

In February 2026, the U.S. Supreme Court held that IEEPA does not authorize the President to impose tariffs. For importers that paid IEEPA duties, the next step is understanding what their customs entries actually show and which federal recovery process may apply.

That means reviewing the entries themselves: Which included IEEPA duties? Which have been liquidated? Which may qualify for recovery through CAPE? Are any separate administrative deadlines approaching?

When a customs protest is available, the filing period generally runs 180 days from liquidation, reliquidation, or another protestable CBP decision. Importers should not assume a state relief program or another federal recovery process protects a separate protest deadline.

Singer Tariff Recovery takes an audit-first approach. We review ACE data and affected customs entries to help importers identify potential IEEPA tariff recovery opportunities and understand where their entries stand.

Singer Tariff Recovery is affiliated with Singer Law Group and was co-founded by Jeb Singer. When an entry raises legal issues involving protests, preservation of claims, or federal litigation, Singer Law Group can evaluate the appropriate legal strategy.

State tariff assistance and federal customs recovery are not the same thing. Start with the entries.

https://www.singertariffrecovery.com/ieepa-refunds

09/30/2026

Running a business that imports goods right now can feel like trying to hit a moving target while the rules keep changing.

For many U.S. importers, tariff costs have affected landed costs, pricing, supplier decisions, and margins. But looking forward is only part of the job. Your customs entry history may also deserve a closer look.

The Supreme Court ruled in February 2026 that IEEPA does not authorize the President to impose tariffs. That does not mean every importer automatically receives a refund.

The starting point is your own customs data.

Which entries included IEEPA duties? Which entries have been liquidated? Which may qualify for recovery through CAPE? Are any separate administrative deadlines approaching?

When a customs protest is available, the filing period generally runs 180 days from liquidation, reliquidation, or another protestable CBP decision. Importers should not assume another recovery process automatically protects a separate protest deadline.

Singer Tariff Recovery takes an audit-first approach. We review ACE data and affected customs entries to help importers identify potential IEEPA tariff recovery opportunities and understand their entries' status.

Singer Tariff Recovery is affiliated with Singer Law Group and was co-founded by Jeb Singer, Benjamin Weiss, and Pamela Gold. When an entry raises legal issues involving protests, claim preservation, or federal litigation, Singer Law Group can evaluate the right legal strategy.

If you are not sure where your entries stand, start with the data.
https://www.singertariffrecovery.com/ieepa-refunds

09/29/2026

Running a business on tight margins is hard enough without making financial decisions based on a tariff refund that has not been processed yet.

An importer may identify a significant potential IEEPA tariff refund and naturally start thinking about what that recovery means for cash flow, projections, and its customs program.

But a potential refund, a submitted CAPE declaration, and a refund CBP actually processes are not the same thing.

That distinction can matter when reviewing customs bond sufficiency.

For many importers, an Activity Code 1 continuous customs bond is generally based on the greater of $50,000 or approximately 10% of duties, taxes, and fees over the applicable period. CBP can also consider other factors when determining whether additional security is necessary.

Before assuming how a potential tariff refund affects that calculation, importers should understand what their customs records show and where the refund stands in the process.

Singer Tariff Recovery takes an audit-first approach. We review ACE data and affected customs entries to help importers understand potential IEEPA tariff recovery opportunities and the status of their customs records.

Singer Tariff Recovery is affiliated with Singer Law Group and was co-founded by Jeb Singer. When an entry raises legal issues involving protests, claim preservation, or federal litigation, Singer Law Group can evaluate the appropriate legal strategy.

Expecting a tariff refund and wondering what it could mean for your customs program?

Book a free consultation:
https://www.singertariffrecovery.com/book-a-call

09/24/2026

Running a small manufacturing operation means every dollar counts, and finding out you may have paid IEEPA duties that could qualify for recovery can bring both relief and a lot of questions.

Consider a common scenario.

A small manufacturer imports components from Vietnam and pays substantial IEEPA duties over the course of several months. Then, in February 2026, the Supreme Court holds that IEEPA does not authorize the President to impose tariffs.

The manufacturer begins reviewing its entries for potential recovery and assumes the hardest part is behind it.

It may not be.

CAPE filings involve both file-level and entry-level requirements. Problems involving entry information, Importer-of-Record or filer information, CSV formatting, entry status, or other filing requirements can affect whether entries move through the process.

ACH enrollment matters too. Even when a refund is otherwise payable, the information needed for CBP to transmit the payment has to be in place.

That is why small and mid-sized manufacturers without an internal trade compliance team should start with the customs records, not assumptions about how much they may be entitled to recover.

Which entries contain IEEPA duties?

Who is listed as the Importer of Record?

What is the liquidation status of each entry?

Which entries qualify for the applicable CAPE process?

Are any separate customs deadlines approaching?

When a customs protest is available, the filing period generally runs 180 days from liquidation or reliquidation, or from the relevant CBP decision when liquidation is not applicable. Importers should not assume another recovery process automatically protects that deadline.

Singer Tariff Recovery is affiliated with Singer Law Group and was co-founded by Jeb Singer, Managing Partner of Singer Law Group in New York. STR helps importers organize and review the customs records behind potential tariff recovery opportunities.

Audit first. Understand the entries. Then file.

If you paid IEEPA duties and have not yet reviewed your entries, a conversation costs nothing.

https://www.singertariffrecovery.com/post/small-importer-tariff-recovery-how-to-claim-your-ieepa-refund-through-cbp-s-cape-portal

09/23/2026

The IEEPA tariffs ended. Your entire tariff bill did not.

For U.S. importers reviewing landed costs after the Supreme Court's February 2026 decision, that distinction matters.

Consider a common planning problem.

An importer hears that the IEEPA tariffs were invalidated and expects its overall duty burden to disappear.

Then the company reviews its customs entries and discovers other duties are still there.

Why?

Because an entry can contain different tariff layers imposed under different legal authorities.

The Supreme Court's decision addressed the IEEPA tariffs at issue. It did not eliminate existing Section 232 or Section 301 tariffs.

That means an importer may need to separate:

• Ordinary HTSUS duties
• Section 232 duties, where applicable
• Section 301 duties, where applicable
• IEEPA duties potentially eligible for recovery

The IEEPA layer is the one that changed.

That distinction matters for more than tariff recovery. It can affect landed-cost projections, pricing, margins, supplier negotiations, and cash-flow planning.

Singer Tariff Recovery starts with the ACE data and reviews affected entries individually to identify which entries included IEEPA duties, how much was paid, who is listed as the Importer of Record, the liquidation status, and which recovery process may apply.

Separate customs deadlines may also require attention. Importers should not assume that one refund process automatically protects another filing deadline.

Your entire tariff stack may not be recoverable. But the IEEPA layer may represent a recovery opportunity worth identifying.

Audit first. Understand the entries. Then file.

https://www.singertariffrecovery.com/ieepa-refunds

09/22/2026

Waiting for an IEEPA tariff refund can create a second problem for an importer: cash flow.

That can make an offer of immediate funding against an anticipated refund attractive.

But before financing, assigning, or otherwise monetizing a potential tariff recovery, understand what the customs records actually support.

Consider a common scenario.

An importer paid significant IEEPA duties and submitted qualifying entries through CBP's CAPE process. While waiting for potential refunds, the company receives an offer for immediate liquidity tied to the anticipated recovery.

Before signing, several questions matter:

• Which entries actually contain IEEPA duties?
• Who is the Importer of Record?
• What is the liquidation status of each entry?
• Do the entries currently meet CAPE requirements?
• How will any qualifying refund be paid?
• Are separate customs deadlines relevant?

CBP's current electronic-refund procedures also recognize certain third parties designated to receive refunds on behalf of importers, including through CBP Form 4811 when applicable.

That is why importers should not assume every financing or assignment arrangement works the same way.

Singer Tariff Recovery starts with the ACE data and reviews the underlying entries before an anticipated tariff refund is valued, financed, or incorporated into a broader recovery strategy.

The goal is not simply to put a number on a potential refund. It is to understand the customs records supporting it.

Audit first. Understand the entries. Then evaluate the options.

https://www.singertariffrecovery.com/ieepa-refunds

09/17/2026

Running out of time feels terrible, especially when money is already on the line.

For U.S. importers pursuing IEEPA tariff refunds, there is another problem:

No single date tells you everything you need to know.

Consider a company that paid IEEPA duties throughout 2025 and early 2026. The finance team hears about potential tariff recovery and starts looking for one universal filing deadline.

But customs entries do not all move on the same timeline.

Each entry has its own status and liquidation history. When a customs protest is available, the protest period generally runs 180 days from the liquidation or reliquidation date under 19 U.S.C. § 1514.

CAPE operates on a different timeline. CBP's current CAPE process covers certain unliquidated entries and entries liquidated within 80 days of the CAPE declaration filing date, with additional rules for certain reconciliation-flagged entries.

That is why importers should not assume that pursuing one recovery process pauses or protects a separate customs deadline.

Singer Tariff Recovery starts with the ACE data and reviews affected entries individually, including:

• IEEPA duties paid
• Liquidation status
• Importer of Record information
• CAPE status
• Potential recovery paths

When legal issues involving customs protests, preservation of claims, or federal litigation arise, Singer Law Group can separately evaluate the appropriate legal strategy.

Do not start with one deadline. Start with the entries.

Review the full deadline breakdown:
https://www.singertariffrecovery.com/post/customs-protest-180-day-deadline-what-u-s-importers-must-know-before-time-runs-out

09/16/2026

Waiting for an IEEPA tariff refund can feel like the safest option. But for some importers, waiting is also a working-capital decision.

Consider a common situation.

An importer identifies significant IEEPA duties, reviews its customs entries, completes the applicable CAPE filing process, and waits for the potential refund.

During that time, the business may still need cash for inventory, payroll, expansion, or other operating expenses.

That creates a question for the CFO:

Is waiting for the potential recovery the best use of the company's working capital, or should other options be evaluated?

For importers considering tariff refund financing or an advance, the analysis should start with the claim itself.

Before comparing the options, understand:

• Which entries are eligible for CAPE processing
• Which claims have been validated
• What potential recovery is supported by the ACE data
• What remains unresolved
• What the financing would cost
• When funding may become available
• Who bears the risk if the refund amount or timing changes

Singer Tariff Recovery starts with the customs records so importers can understand the potential IEEPA tariff recovery before making a financing decision.

Waiting may make sense for one company. Earlier access to working capital may make sense for another.

The important question is not simply how quickly you can get the money. It is which option makes sense after you understand the cost, timing, and risk.

If your company has IEEPA exposure, start with the entries and understand your options.

https://www.singertariffrecovery.com/book-a-call

09/15/2026

Running an apparel company is complicated enough. Your customs data should not be hiding a potential tariff recovery opportunity.

Consider a common scenario.

An apparel importer sources millions of dollars in goods from countries such as China, Vietnam, Bangladesh, and India. Its customs broker files the entries, duties are paid, and the company moves on to the next shipment.

But how many of those entries included IEEPA duties?

And what is the status of those entries today?

After the Supreme Court held that IEEPA does not authorize the President to impose tariffs, CBP launched CAPE to process qualifying IEEPA duty refunds.

For apparel importers, however, identifying a potential refund is only the beginning.

The customs records still need to answer:

• Which entries included IEEPA duties?
• How much was paid on each entry?
• Who is listed as the Importer of Record?
• Which entries are unliquidated or currently eligible for CAPE?
• Are there separate customs deadlines that require attention?
• Do exported goods create potential duty drawback opportunities involving other qualifying duties?

Singer Tariff Recovery starts with the ACE data and reviews the entry portfolio before determining the appropriate recovery process.

When an entry raises legal issues involving protests, preservation of claims, or federal litigation, Singer Law Group can evaluate the available legal options.

Do not guess what your apparel company may be entitled to recover. Find out what the customs records actually show.

Review the full IEEPA refund eligibility guide:
https://www.singertariffrecovery.com/post/ieepa-tariff-refund-eligibility-what-u-s-importers-need-to-know-before-filing

09/09/2026

Running your business on the assumption that small parcels slip through duty-free is an expensive assumption to hold right now.

Here's a pattern Singer Tariff Recovery sees all the time. A DTC brand or marketplace seller built their entire cost model around the $800 de minimis exemption. All of it assumed that low-value shipments entered the U.S. without triggering customs duties. Then August 29, 2025 arrived. An executive order suspended the exemption indefinitely, and overnight, every shipment valued at $800 or less became dutiable. No exceptions. The logistics provider flagged it, the customs broker sent a notice, and suddenly the numbers stopped working.

What most importers in this situation don't realize is that the same disruption cutting into their margins going forward may also mean they overpaid under IEEPA tariffs on prior entries. The Supreme Court ruled those tariffs unconstitutional in February 2026, and the 180-day window to file a customs protest is running. Two separate problems, same importer, same strategic response.

Singer Tariff Recovery, backed by Singer Law Group's federal-court practice, handles both the new compliance burden and the historical recovery within a single engagement, because stopping at compliance and ignoring what's already refundable leaves real money on the table.

If your cost model just changed, it's worth understanding what you may already be owed before that deadline closes.

https://www.singertariffrecovery.com/ieepa-refunds

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