Tariff Refund Advance vs. Waiting for CBP: What U.S. Importers Need to Know Before Deciding
By Jeb Singer, Managing Partner, Singer Law Group
Waiting for CBP to process your IEEPA tariff refund may sound like the simplest option. But waiting is still a financial decision, and it carries its own risks.
The refund timeline can change. A filing may need additional review. Different groups of entries may move on different timelines. And while the refund remains outstanding, the
business still has to manage inventory, working capital, debt service, and other cash flow
needs.
The tariff refund advance vs. waiting question is one every CFO with IEEPA exposure now needs to evaluate.
A tariff refund advance is a private financing arrangement that provides liquidity based on an expected CBP refund. Instead of waiting for the entire refund process to run its course, the importer receives a portion of the expected recovery sooner in exchange for giving up part of the ultimate refund value.
Waiting for CBP takes the opposite approach. The importer keeps its claim to the full qualifying refund and applicable interest, but also keeps the timing and outcome risks that come with waiting.
This article is written for U.S. importers and CFOs who have confirmed IEEPA exposure, have begun or completed CAPE filing, and are now deciding which path makes sense for
the business.
The decision is not just about how much money may ultimately be recovered.
It is about timing, certainty, cash flow, the strength of the underlying claim, and which risks the business is willing to keep.
What Is a Tariff Refund Advance and How Does It Differ From Waiting?
A tariff refund advance gives an importer access to cash based on an expected CBP refund without waiting for the entire refund process to finish.
Waiting preserves the importer’s claim to the full qualifying refund plus applicable interest, but the importer remains responsible for managing timing and payment uncertainty.
The two choices shift risk differently.
How a Tariff Refund Advance Works
Under a non-recourse advance structure, a third-party funder provides an agreed percentage of a validated refund claim upfront.
The exact advance amount, timing, discount, and other terms depend on the claim and the financing agreement.
The important part is the non-recourse structure.
This is not the same as taking out a traditional business loan against the refund.
In a properly structured non-recourse transaction, the funder takes on specified risks tied to
the assigned refund claim under the terms of the agreement. The importer receives liquidity sooner and gives up a portion of the potential recovery in exchange.
You need to understand that trade before signing anything.
How much of the claim is being advanced?
What portion of the refund will the funder receive?
What happens if CBP delays the payment?
What happens if part of the claim is rejected?
What representations is the importer making about the underlying entries?
And what happens if the legal or administrative process changes?
Those questions matter just as much as the headline advance percentage.
How the CBP Waiting Process Works
IEEPA tariff refund litigation at the Court of International Trade is part of the legal framework surrounding the current refund process. However, importers' practical work still comes back to customs records and the applicable filing procedures.
Waiting for CBP means the importer keeps its right to the full qualifying refund and applicable interest rather than assigning part of that expected recovery to a funder.
It also means the importer keeps the timing risk.
A business should not build its cash flow plan around an assumed refund date unless the status of its claim actually supports that date.
The refund process involves more than simply determining that IEEPA duties were paid.
The entries have to be identified.
Eligibility has to be confirmed.
You must use the correct filing path.
The filing has to be processed.
Any issues with the entries or claim still have to be addressed.
For a company with a substantial refund at stake, that timing can matter as much as the amount.
The Core Trade-Off: Immediate Liquidity vs. Full Recovery
It is easy to frame the decision as less money now versus more money later.
That is only part of it.
The better question is what each option means for the business.
If the company waits, how long can it comfortably leave the refund outstanding?
What does waiting mean for inventory purchases?
Does the business need to borrow elsewhere while the refund is pending?
What does that financing cost?
How strong is the underlying refund claim?
How much uncertainty is the company willing to carry?
An advance may make sense when access to cash now is worth more to the business than preserving every dollar of a future refund.
Waiting may make more sense when the company has sufficient liquidity, the underlying claim is well supported, and there is no business reason to give up part of the potential
recovery for earlier access to cash.
The numbers still have to work.
Before choosing either path, the importer should understand the claim's value, the status of the entries, the terms of any proposed advance, and what waiting would actually cost the
business.
How Long Will U.S. Importers Actually Wait for IEEPA Tariff Refunds?
No single refund timeline applies to every U.S. importer.
How long an importer waits depends on where the entries stand, which refund process applies, whether the filing is complete, and whether CBP needs anything else before it can process the claim.
That makes it difficult for a CFO to treat an expected tariff refund like cash with a fixed arrival date.
The refund may be an asset the company expects to recover, but timing still matters until the process is complete.
The CIT Pause and What It Means for Your Timeline
The Court of International Trade has played an important role in the IEEPA tariff refund process following the Supreme Court’s ruling.
For importers, however, a favorable court ruling does not mean the refund moves immediately from the government’s account into the company’s bank account.
An administrative process still sits between those two points.
CBP needs the information required to identify the qualifying entries and process the refund. Importers must ensure their records are complete, their filing is accurate, and the entries are handled through the appropriate process.
That is why businesses should be careful about using an assumed refund date in a cash flow forecast.
A refund may be expected.
The timing may not be.
For a CFO deciding whether to wait or consider an advance, that distinction matters.
CBP’s ACE System Upgrade: What the 45-Day Estimate Really Means
Don't treat an ACE system upgrade estimate as a guaranteed refund date.
Getting the system ready to handle a refund process is different from processing an
individual importer’s claim.
Once the necessary ACE functionality is available, the importer still needs to make sure the
entry information is correct and that the appropriate filing requirements have been met.
CBP still needs to process the submission.
If something doesn't match the customs records, additional work may be required before the refund moves forward.
For importers with many entries, this distinction matters.
System availability means the process can move forward.
It does not tell you exactly when your money will arrive.
Why the Full Refund Process Could Take Years
There is no reliable way to assign one processing timeline to every IEEPA tariff refund.
Some claims move faster than others. Some importers may have straightforward entry
histories, while others may have multiple brokers, different liquidation dates, Importer of
Record questions, or entries that require different recovery paths.
The size and complexity of the entry portfolio matter.
So does filing quality.
An importer with a well-organized entry history and a properly prepared claim is in a different position than a company still trying to determine what duties it paid and which entries may qualify.
That does not mean waiting is necessarily the wrong decision.
It means the company should not treat the timing as certain when it is not.
For a CFO, the better approach is to plan around what the company knows.
How much of the claim has been supported by the entry records?
Which entries are already in the refund process?
Are any deadlines still running?
Is additional documentation needed?
How long can the business comfortably operate without the expected refund?
Those questions give the company a more useful basis for deciding whether waiting still
makes financial sense.
Cash Flow vs. Full Recovery: Running the Numbers on Your Decision
The financial case for a tariff refund advance depends on the company’s cash position, cost of capital, size of the expected refund, and the value of receiving that money sooner rather
than later.
Waiting may preserve more of the potential recovery.
An advance may put cash back into the business sooner.
Don't evaluate either option on the headline number alone.
For a CFO, the question is what each choice does to the company’s finances while the refund remains outstanding.
Does Your Refund Include Interest? (Yes, Here’s Why That Matters)
Applicable interest can increase the value of waiting for the refund.
That matters because an importer considering an advance is giving up part of the potential future recovery in exchange for access to cash sooner.
The interest component belongs in that calculation.
If the company waits, the potential recovery may include the qualifying duties plus applicable interest. If the company accepts an advance, the economics depend on the amount advanced, the discount applied to the claim, the agreement terms, and what portion of the eventual refund is assigned to the funder.
That does not automatically make waiting the better choice.
Interest has value, but so does access to working capital.
A business that needs cash for inventory, payroll, debt service, or other operating expenses may calculate it differently than a company that can comfortably leave the refund outstanding.
The right comparison is based on what each option is worth to that particular business.
How to Calculate the True Value of Your IEEPA Refund Claim
Start with the refund claim itself.
How much in qualifying IEEPA duties can the company support with its customs records?
Which entries are included?
What is the status of those entries?
Has the claim been filed?
Are there any questions that could affect the amount ultimately recovered?
Once you understand the underlying claim, compare the financial effect of waiting with the
terms of the proposed advance.
If the company waits, consider the potential full refund, applicable interest, the expected
timing, and the cost of leaving that money tied up.
If the company takes an advance, look at the amount of cash received now, the portion of the claim being assigned, the discount, and every condition in the funding agreement.
Then look at what the company would do with the cash.
If receiving the money sooner lets the importer buy inventory, avoid more expensive borrowing, pay down debt, or meet another immediate business need, that value belongs in
the calculation.
If the company already has sufficient liquidity and does not need the cash, giving up part of the potential refund may be harder to justify.
The decision should be based on the company’s actual numbers, not a general assumption
that getting money sooner or waiting for the full amount is always better.
When a Tariff Refund Advance Makes Financial Sense
A tariff refund advance may make sense when the business has a real use for the cash now, and the economics of receiving it sooner outweigh the amount given up.
For example, an importer may need working capital for the next inventory cycle. It may be carrying debt that costs more than the effective cost of the advance. It may have other business obligations that cannot wait for the refund process to finish.
In those situations, earlier liquidity may have measurable value.
Waiting may make more sense when the company has enough cash to operate comfortably, does not need additional working capital, and is willing to leave the refund outstanding to preserve more of the potential recovery.
The strength of the underlying claim matters in either case.
Before deciding, the importer should know what the customs records support, which entries are included in the claim, and whether any filing or eligibility questions remain unresolved.
A refund advance should not be used to avoid doing that work.
The same records that support the refund also support the advance's value.
For a CFO, the decision comes back to a few practical questions:
What would the company receive now?
What could it receive by waiting?
What does waiting cost the business?
What would the company do with the cash if it received it sooner?
And are the terms of the advance worth that difference?
Once those numbers are on the table, the decision becomes much clearer.
Three Ways Importers Misframe This Decision
Mistake 1: Treating waiting as the zero-risk default. Waiting is still a decision.
If an importer waits for the full refund, the company keeps the potential upside of receiving the full qualifying amount plus applicable interest. It also keeps the uncertainty around the refund timeline, the filing status, and any legal or administrative developments that could affect the claim.
These risks may not affect every importer equally.
That is why the company needs to look at its own situation.
How long can the business comfortably wait?
What happens if the refund takes longer than expected?
Does the company need the money for inventory or working capital?
Would it need to borrow elsewhere while the refund remains outstanding?
Waiting may still be the right choice. But it should be an intentional financial decision, not something the company chooses simply because it seems safest.
Mistake 2: Evaluating an advance on discount percentage alone. The advance percentage matters, but it doesn't tell the whole story.
An importer should compare what it can receive now with what it may receive by waiting,
then consider what the timing difference means for the business.
If the company gives up part of the refund to receive cash sooner, what can it do with that money?
Can it avoid more expensive financing?
Can it fund an inventory purchase?
Can it pay down debt?
Can it protect cash flow during a period when the refund would otherwise remain outstanding?
On the other hand, if the company has enough liquidity and no immediate need for the money, waiting may allow it to preserve more of the potential recovery.
The percentage is only one part of the calculation.
The terms, timing, use of the funds, and cost of waiting all matter.
Mistake 3: Filing CAPE without validating the claim and then evaluating an advance on a potentially flawed filing. An advance is only as strong as the refund claim behind it.
Before an importer evaluates financing based on a CAPE filing, it should know what was actually submitted.
Were the correct entries included?
Do the entry summary numbers match the customs records?
Were qualifying IEEPA duties separated from other duties?
Is the Importer of Record information correct?
Does the filing match the entry status?
If the underlying filing has issues, the expected refund value may change.
That affects the waiting decision.
It also affects the amount a funder may be willing to advance.
The order matters.
Review the entries.
Confirm what the records support.
Validate the filing.
Then compare the advance with waiting.
Don't base a financing decision on a refund number the importer hasn't confirmed yet.
Legal Risks That Affect Both Strategies
Both strategies carry legal risk.
Whether an importer takes an advance or waits for CBP, the underlying refund claim still depends on the entries, the filing requirements, the applicable deadlines, and the legal rules
governing recovery.
An advance does not eliminate those issues.
Waiting does not eliminate them either.
Before choosing either path, the importer needs to understand what could affect the claim itself.
Liquidated vs. Unliquidated Entries: The Threshold Factor
IEEPA tariff refund eligibility depends in part on where each entry stands in the customs process.
Liquidated and unliquidated entries should not automatically be treated the same way.
An unliquidated entry may still have administrative options that differ from those available after liquidation. Once an entry liquidates, other deadlines and procedures can become important.
For an importer with entries spread across several months, both types may appear in the same portfolio.
That is why the first step is to separate them.
Pull the entry history.
Identify which entries have liquidated.
Record the liquidation dates.
Then determine which recovery process applies to each group.
This matters whether the company plans to wait for the refund or use the expected recovery
as part of an advance transaction.
The fundable value of a claim should be based on what the customs records actually
support.
Sunset Deadlines, Filing Requirements, and Procedural Traps
The customs protest 180-day deadline is one deadline importers need to track when reviewing liquidated entries.
But it should not be the only date on the company’s calendar.
Different entries can be at different stages of the customs process, and different recovery procedures can have different filing requirements.
That creates a practical problem for importers with large entry portfolios.
A company may evaluate an advance based on the total value of its expected refund while individual entries within that total move through different procedural windows.
The company must separate those entries before making a financing decision.
Do not assume the entire portfolio has one deadline.
Review each entry and identify which ones need attention first.
What Happens If the Supreme Court Issues a Narrow Ruling?
The scope of the legal rulings behind the refund process matters because the value of an IEEPA refund claim depends on which duties and entries ultimately qualify for recovery.
An importer should not build an advance or wait-and-see decision on the assumption that it
will recover every dollar initially identified.
The claim must be supported by customs records and evaluated under the legal framework
that applies to the entries.
That means reviewing the tariff provisions involved, when the duties were paid, the status of the entries, and the procedure used to seek recovery.
For importers considering an advance, legal uncertainty is also something the funding agreement must address.
The question is not simply whether the funder calls the transaction non-recourse.
The importer needs to understand which risks the funder is actually taking and which obligations remain with the importer under the contract.
Assigning Your Refund Claim to a Third Party: CBP Approval Risks
An importer considering a tariff refund advance should understand exactly what is being assigned and what the agreement requires.
The legal framework around IEEPA refunds and the administrative process can affect how
CBP handles a refund claim. The IEEPA Supreme Court ruling and what importers must know provide additional context on the current refund landscape.
Before signing an assignment or advance agreement, review the structure carefully.
Who owns the refund after the assignment?
Who controls the claim?
Who communicates with CBP?
What happens if only part of the claim is approved?
What happens if CBP asks for additional information?
What happens if the claim is delayed?
What happens if an entry is rejected or determined not to qualify?
And what representations or warranties is the importer making when it signs?
Those terms matter.
A non-recourse label should not replace a review of the actual agreement.
The importer should understand what risk is being transferred to the funder, what risk remains with the business, and whether the assignment is consistent with the rules governing the refund claim.
That review should happen before the agreement is executed, not after the refund process runs into a problem.
Five Steps to Take Right Now: Whether You Advance or Wait
Whether an importer decides to take an advance or wait for CBP, the first steps are largely the same.
The company needs to know what is in its entry history, how much it actually paid in qualifying IEEPA duties, where those entries stand, and whether the underlying refund claim
is properly supported.
Those records drive either decision.
Step 1: Audit Your Entry Portfolio in ACE. Start with an ACE data and customs entry review and separate the entries by status.
Identify which entries have been liquidated and which have not.
For liquidated entries, record the liquidation dates.
Then identify the IEEPA duties paid on each entry and determine which recovery process may apply.
Do not make an advance decision based on a total refund estimate before you know what is behind that number.
Step 2: Isolate and Document Your IEEPA-Specific Duty Payments. Separate the IEEPA duties from Section 301 duties, Section 232 duties, ordinary customs duties, and any other charges that appear in the entry history.
Base the refund claim on the duties that qualify for the recovery process you're using.
For a company with hundreds or thousands of entries, this can take time.
Start with the entry summaries and ACE data.
Identify the tariff provisions that were applied.
Match the duty amounts to the entries.
Then build the potential refund amount from those records.
That gives the company a number it can support.
Step 3: Register for ACH Electronic Refund Payments. Make sure the company’s refund information is set up correctly so CBP has what it needs to issue an electronic payment when a qualifying refund is processed.
Do not wait until the claim is ready for payment to discover that the company’s banking or account information needs attention.
Confirm the information in the appropriate customs system and make sure it matches the business that is entitled to receive the refund.
Treat the company’s banking information and ACE credentials as sensitive information.
Step 4: Validate Your CAPE Filing Before Seeking an Advance. An advance valuation depends on the strength of the refund claim.
Before using a CAPE filing as the basis for an advance, confirm what was submitted.
Check the entry summary numbers.
Check the Importer of Record information.
Confirm the qualifying IEEPA duties.
Make sure the entries belong in the filing process being used.
Then monitor CAPE refund tracking so the company knows where the filing stands and whether anything needs attention.
A financing decision should be based on a claim the importer understands, not simply the
amount entered on a spreadsheet.
Step 5: Consult Licensed Customs Counsel Before Assigning Any Claim. Before signing a tariff refund advance or assignment agreement, have the structure reviewed carefully.
The agreement should make clear what is being assigned, what the funder receives, what happens when CBP pays the refund, and what happens if the claim is delayed, reduced, or rejected.
Pay particular attention to the non-recourse provisions.
What risks is the funder actually taking?
What obligations remain with the importer?
What happens if CBP approves only part of the claim?
What happens if the legal or administrative process changes?
Answer those questions before the company signs.
Whether the importer advances or waits, the order should be the same.
Start with the entries.
Confirm the duties.
Check the deadlines.
Validate the claim.
Then decide what makes financial sense for the business.
Common Myths About IEEPA Tariff Refunds That Could Cost You Money
One of the biggest mistakes an importer can make is assuming the refund will arrive without any other action.
A favorable legal outcome does not replace the work required to identify entries, confirm the duties paid, follow the applicable refund process, and track the claim.
For importers with significant IEEPA duties at stake, waiting without knowing where the
entries stand is not a refund strategy.
Myth: The Supreme Court ruling means refunds are coming soon. A court ruling and a refund payment are two different things.
The legal basis for recovery is only one part of the process.
Importers still need to determine which entries qualify, which filing process applies, and
whether anything must be submitted or corrected before the refund can move forward.
CBP must also process the claim.
That means a company should not treat an expected refund as cash that will arrive on a specific date unless the claim status supports that assumption.
Myth: All importers will automatically receive refunds without filing a claim. Importers should not assume that paying IEEPA duties alone will produce a refund.
The customs records still matter.
The Importer of Record needs to be identified.
The affected entries need to be located.
The qualifying duties need to be separated from other duties.
Check the status of each entry.
The importer needs to follow the appropriate recovery process for those entries.
Waiting for money to appear without confirming those steps can put the claim at risk.
Myth: Liquidated and unliquidated entries are treated the same. They are not.
An entry's liquidation status can affect which administrative options remain available and which deadlines you need to track.
For a business with a large entry portfolio, this means you should not treat the entries as one group simply because they all involved IEEPA duties.
Separate the liquidated entries from the unliquidated entries.
Then look at the dates and status of each group.
That gives the importer a much clearer picture of what needs to happen next.
Myth: The 45-day ACE deadline is a guaranteed payment date. A timeline associated with
an ACE system update should not be treated as the date an importer will receive its refund.
System availability and refund payment are not the same thing.
Even after the necessary system functionality is available, the importer still needs to make sure the claim is properly supported and submitted through the appropriate process.
CBP still needs to process the filing.
Questions or discrepancies may still need to be addressed.
For CFOs planning around a substantial IEEPA refund, the better approach is to separate the system timeline from the company’s actual claim timeline.
Know where the entries stand.
Know what has been filed.
Know what still needs attention.
Then decide whether to advance or wait based on the status of the company’s own refund claim, not an assumed payment date.
Frequently Asked Questions
What is a tariff refund advance and how does it differ from waiting for CBP?
A tariff refund advance is a private financing arrangement that gives a U.S. importer access to cash based on an expected IEEPA tariff refund from CBP.
Instead of waiting for the refund process to finish, the importer receives an agreed portion of the expected recovery sooner and assigns certain refund rights under the agreement.
Waiting for CBP takes a different approach. The importer keeps its claim to the full qualifying refund and applicable interest, but also keeps the uncertainty around timing, processing,
and the ultimate amount recovered.
With a non-recourse advance, the agreement details matter. Importers should understand exactly which risks transfer to the funder, which obligations remain with the business, and what happens if the refund is delayed, reduced, or denied.
The decision comes down to what the business values more: access to liquidity sooner or preserving more of the potential future recovery.
How long will U.S. importers actually wait for IEEPA tariff refunds from CBP?
No single refund timeline applies to every importer.
Refund timelines can depend on the status of the entries, the recovery process used, the completeness of the filing, and whether CBP needs additional information before processing
the claim.
For that reason, an importer should not treat an expected refund as cash with a guaranteed payment date.
Start with the company’s own entries.
Determine which entries are involved, whether they have been liquidated, what has already been filed, and whether anything still needs attention.
That gives the company a more useful picture of its potential timeline than relying on a general estimate for the refund process.
Do IEEPA tariff refunds include statutory interest, and does that change the advance calculation?
Applicable interest can affect the value of waiting and should be included when comparing the two options.
If an importer waits, the potential recovery may include qualifying duties plus applicable
interest. If the importer accepts an advance, it receives cash sooner but gives up part of the potential future recovery under the agreement.
For a large claim, that difference can matter.
But interest is only one part of the calculation.
The company should also consider how long the refund may remain outstanding, its current cash position, the cost of other financing, and what it could do with the money if it received
liquidity sooner.
The right comparison is not simply the advance amount against the face value of the refund.
It is the financial effect of each option on the business.
What is the appeal risk, and how does a non-recourse advance address it?
Legal developments can affect the timing, scope, or value of an expected tariff refund.
A non-recourse advance may shift certain risks associated with the refund claim to the funder, but the actual allocation of risk depends on the agreement.
That is why the word “non-recourse” should not be treated as the end of the review.
The importer should understand what happens if the refund is delayed, only part of the claim is approved, an entry does not qualify, or the legal framework changes while the claim is
pending.
The agreement should spell out which risks belong to the funder and which remain with the importer.
The company should understand those terms before it signs.
What happens to my advance if CBP rejects my CAPE filing?
That depends on the terms of the advance agreement.
A CAPE filing that is rejected, reduced, or otherwise challenged can affect the value of the refund claim supporting the advance.
Under a non-recourse structure, the funder may bear certain claim risks. But an importer should not assume that every possible problem with the filing is automatically covered.
The agreement may contain representations, warranties, documentation requirements, or other provisions addressing the accuracy and validity of the underlying claim.
That is why the CAPE filing should be reviewed before the company seeks an advance.
Confirm the entries.
Confirm the Importer of Record information.
Confirm the qualifying duties.
Confirm what was actually submitted.
Then review the funding agreement so the company understands what happens if CBP does not pay the claim exactly as expected.
Should I take a tariff refund advance if I have Phase 2 entries that are not yet eligible?
A company with entries moving through different stages of the refund process should evaluate those groups separately.
If some entries are already eligible for the applicable recovery process while others are not, the company does not necessarily have to treat the entire portfolio as one decision.
Start by separating the entries.
Determine which claims are ready to move forward, which are still waiting, and how much potential refund value sits in each group.
Then look at the company’s cash needs.
An advance on one group of eligible entries may provide liquidity while the company continues preparing or monitoring other entries.
Waiting makes sense if the business has sufficient cash and prefers to preserve more of the potential recovery.
The key is not to let uncertainty around one group of entries drive decisions for every other entry in the portfolio.
Review each group based on its own status, deadlines, potential refund value, and the company’s financial needs.
Choosing the Right Path for Your Tariff Refund
Want clarity on timing, not just amounts?
Singer Tariff Recovery helps U.S. importers evaluate the advance-versus-waiting decision by starting with the records behind the refund claim.
That means reviewing the entry portfolio, identifying the IEEPA duties that were paid, checking liquidation status, validating the applicable refund filings, and understanding what
the company may be giving up in exchange for earlier access to cash.
A tariff refund advance is not automatically the right choice.
Waiting is not automatically the right choice either.
The decision should come down to the strength of the underlying claim, the terms of the proposed advance, the company’s cash flow needs, and what waiting actually means for the
business.
Before deciding, know what the entries support and what each option will cost.
To discuss your IEEPA tariff refund claim and whether an advance or waiting makes sense for your business, call Singer Tariff Recovery at (917) 905-8280.
About the Author
Jeb Singer is the Managing Partner of Singer Law Group and a co-founder of Singer Tariff Recovery. He was admitted to practice in New York in 2009 and founded J. Singer Law Group in November 2014.
Through Singer Tariff Recovery, Jeb works with U.S. importers on potential IEEPA tariff recovery matters involving customs records, ACE data, Importer of Record information,
liquidation status, CAPE filings, customs protest deadlines, and related litigation.
His approach starts with the records. Before deciding how to pursue a refund or whether an advance makes financial sense, importers need to understand what they paid, which entries are involved, where those entries stand, and what recovery options remain.
Singer Tariff Recovery
1 Liberty Street, Suite 2327
New York, NY 10006
(917) 905-8280
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