By Jeb Singer, Managing Partner, Singer Law Group | Singer Tariff Recovery handles IEEPA refund matters, from ACE Portal setup and customs entry review through more complex recovery issues. Small manufacturers pursuing IEEPA tariff refunds can run into problems for reasons unrelated to whether the company originally paid the duties. The filing process itself matters. If your company imported goods subject to IEEPA duties, six filing problems deserve particular attention: fili

By Jeb Singer, Managing Partner of Singer Law Group and Co-Founder of Singer Tariff Recovery The Supreme Court’s February 20, 2026 ruling in Learning Resources, Inc. v. Trump created a major recovery opportunity for U.S. importers that paid tariffs imposed under the International Emergency Economic Powers Act. But the ruling did not create an automatic refund process. Importers should not assume that U.S. Customs and Border Protection will identify every affected entry, calcu

By Jeb Singer, Managing Partner, Singer Law Group, and Co-Founder of Singer Tariff Recovery Singer Tariff Recovery works with U.S. importers reviewing potential IEEPA tariff recovery opportunities, including the customs records, entry status, administrative procedures, and deadlines that may affect a recovery. For U.S. importers reviewing potential IEEPA tariff refunds, CAPE Phase 2 adds another important group of customs entries to the recovery process. But the first questio