Identify Affected Entries
We review your import data to locate entries on which potentially eligible IEEPA duties were paid.
IEEPA Duty Refund Services
Your business may be able to recover IEEPA duties paid on prior imports. J.M. Rodgers can identify affected entries, prepare and submit the required filing, address validation issues, and support the process through refund payment.

Pursuing eligible refunds requires detailed entry analysis, accurate submission preparation, and follow-up through U.S. Customs.
J.M. Rodgers coordinates the process to reduce the workload on your internal team.
We review your import data to locate entries on which potentially eligible IEEPA duties were paid.
Our team analyzes entry status and other factors that may affect refund processing.
We prepare the required CAPE Declaration and submit it through the ACE Portal when properly authorized.
We review validation results, address issues requiring attention, and support the process through payment.
Your company may have an IEEPA duty refund opportunity if one or more of the following applies:
Your company was the Importer of Record for entries on which IEEPA duties were assessed and paid.
You imported affected merchandise while the challenged IEEPA tariffs were in effect.
Your business has numerous customs entries that may require review for potential refunds.
You have entry summaries, import data, or other records needed to identify affected transactions.
Your IEEPA-affected entries have not yet been evaluated for refund eligibility.
Your affected entries include unliquidated, recently liquidated, or otherwise complex transactions that require entry-specific analysis.
From the initial data review through CBP processing, J.M. Rodgers can coordinate the work on your behalf.

We collect and review the entry information needed to begin the analysis.
We locate entries on which potentially eligible IEEPA duties were paid.
We review entry status and other conditions that may affect processing.
Potentially eligible entry numbers are organized in CBP’s required format.
JMR submits the CAPE Declaration through the ACE Portal when properly authorized.
We review validation results, monitor the submission, and help address issues through payment.
CAPE allows affected entry numbers to be submitted electronically for consolidated refund processing.
Since 1951, J.M. Rodgers has helped importers navigate complex customs and trade requirements through customs
brokerage, compliance support, freight forwarding, and duty drawback services. As a family-owned company,
JMR combines personalized service with experienced customs professionals and ISO 9001:2015-certified processes.
Quick answers about the refund process and how J.M. Rodgers can help.
Following the Supreme Court’s February 20, 2026 decision addressing presidential tariff authority under IEEPA, CBP established CAPE to support the submission and processing of valid IEEPA duty refund requests.
CAPE stands for Consolidated Administration and Processing of Entries. It is an electronic tool within the ACE Portal used to submit affected entry numbers for IEEPA duty refund processing.
JMR can review affected entries, assess potential eligibility, prepare and submit the CAPE Declaration when authorized, analyze validation results, and support the refund process.
No. Eligibility depends on factors specific to each customs entry, including tariff treatment, entry status, timing, and CBP requirements.
We generally need your Importer of Record information, affected entry data, appropriate authorization, and relevant account information.
Complete the form below. A member of our team will contact you to discuss your import activity, available records, and potential next steps.
Complete the form below, and a member of our team will contact you to schedule a no-obligation conversation. We will discuss your import activity, available entry data, and the next steps for evaluating your potential refund opportunity.
Disclaimer: Eligibility, refund amounts, interest, processing times, and applicable procedures are determined by U.S. Customs and Border Protection based on individual entry circumstances and current law. Information on this page is provided for general informational purposes and does not constitute legal advice.

I love the J.M. Rodgers Co. approach to Customs Brokerage services. They are easy to work with, have fantastic staff, and offer nothing but results!
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We have received millions in recovery through J.M. Rodgers’ attention to detail, regulatory understanding, outstanding customer service, and tenancy.
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We transitioned over to JM Rodgers last year. They work with us not just as a customer, but as a partner keeping our concerns just as important as their own.
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