MalakarConsulting

For US importers and customs brokers

Find out exactly what CBP owes you on the IEEPA tariffs, entry by entry.

The Supreme Court struck down the IEEPA tariffs in February 2026 and CBP is paying refunds. Send us your entry data and get back a full reconstruction: what was charged, what rate should have applied, what is refundable, and a filing note to hand to your broker.

$299one report, one price, delivered by email

Within 24 hours (CSV uploads usually within the hour)

Start your order →What you get
  • No call, no meeting, no account
  • Prepared under a 17-year supply chain principal
  • Full refund if it cannot be produced from what you send

Who this is for

Importer of record who paid IEEPA duty in 2025 and wants to know what is owed back

Customs broker with several clients affected by the 145% China window who needs the math done once, cleanly

Consultant assembling a refund case for a client without a working model of the rate schedule

“CBP has paid out roughly 60% of the refund pool by value but only around 30% of entries. The math behind who gets paid is a maze of country-specific rates that changed by the week through 2025, including a 145% rate on China entries for five weeks in April and May. Reconstructing that by hand, entry by entry, against a schedule that shifted every few weeks is exactly the kind of work that gets pushed to the bottom of the pile, while the 180-day protest clock keeps running on entries that have already liquidated.”

What you get

  • Entry-by-entry schedule: date, origin, entered value, rate in force, IEEPA duty charged, refundable amount
  • Flags for entries in the April 10 to May 14, 2025 China 145% window
  • Flags for entries likely already liquidated, with the 180-day protest-by date under 19 U.S.C. 1514
  • Totals by month and by origin country
  • Plain-English summary for the owner or CFO
  • A one-page filing note you can hand to your customs broker

Inside the document

MalakarConsulting Reference MC-XXXXXX-XXXX · Prepared for IEEPA refund reconstruction

Entry 2025-04-22, CN, entered value $100,000, rate in force 145%, IEEPA duty $145,000, refundable $135,000, flagged: 145% window

Entry 2025-06-03, VN, entered value $40,000, rate in force 46%, IEEPA duty $18,400, refundable $8,400

Totals: April 2025 — $412,000 refundable across 9 entries, 6 from China

Flag: entry likely liquidated 2025-10-15 — protest by 2026-04-13

What changes after delivery

Within 24 hours (often within the hour for a clean CSV) you have an entry-by-entry schedule showing what was charged, what should have applied, and what is refundable, with the high-value entries flagged so you know where to focus first and which ones are close to missing their protest deadline.

How people use it

  1. 1Hand the entry-by-entry schedule and the filing note to your customs broker
  2. 2Use the flagged 145%-window entries to prioritize which claims to push first
  3. 3Watch the protest-by dates on entries flagged as likely liquidated

How this compares

This reportThe alternative
Cost$299 flat15–25% contingency of whatever is recovered
Rate scheduleFull country-by-date IEEPA schedule already modeledRebuilt by hand or estimated
TurnaroundWithin 24 hoursWeeks, competing with other client work

How it works

1

Fill the form

Five minutes. Attach what you have.

2

Pay $299

Card checkout opens right here on this page; card details go to Stripe only.

3

Production runs

Numbers computed on our servers; analysis checked against public records.

4

Delivered by email

Usually within 24 hours, as a document you can print or forward.

Order: IEEPA Refund Reconstruction

⏰ About 5 minutes · a handful of questions

By ordering you accept the terms and this product's scope: Prepared by an AI-assisted process with human review. This is not legal or customs-broker advice and we do not file anything on your behalf. Amounts are estimates until confirmed against CBP liquidation data. If the schedule cannot be produced from what you submit, you are refunded in full.

Questions

Do you file the refund claim for me?

No. Only the importer of record or the filing broker can file. We give you the schedule and a filing note; you or your broker files it.

Is there a deadline?

CBP is working through the CAPE process on its own timeline. Once an entry liquidates, a protest under 19 U.S.C. 1514 must be filed within 180 days — your schedule flags entries where that clock is likely already running.

What if my CAPE declaration was rejected?

About 15% of CAPE declarations have been rejected on validation. Tell us in the intake form; the schedule and filing note will reflect that you need a corrected filing, not a first one.

What data do you need?

A CSV of date, origin country, entered value works best and is processed automatically within the hour. ACE exports, 7501s and broker statements also work but take longer.

Refunds?

If the schedule cannot be produced from what you submitted, full refund. Delivered schedules are non-refundable.

Sudip Malakar

17 years in import and sourcing operations, and a working model of the full 2025-26 IEEPA rate schedule by country and by date. The same engine runs the free calculator at /refund.html.

Sudip Malakar, Principal · Malakar Consulting

$299Start your order →