Resources

Trade Refund Intelligence Library

Citation-grade research on the regulations, court rulings, and CBP procedures that determine which U.S. importers can recover IEEPA, Section 301, and Section 122 duties.

Regulatory Analysis · 12 min read

The May 2026 CIT Ruling: Why Every U.S. Importer Has an IEEPA Refund Window

A complete breakdown of the U.S. Court of International Trade's May 2026 ruling — who qualifies, how the 5-year statute interacts with Section 122 + 301 stacks, and exactly how to file a CAPE-compliant protest.