Import Record Cleanup
We organize entry summaries, broker statements, invoices, ACH refund information, and payment support so the refund conversation starts with usable records.
Updated April 2026
Tariff Refund Readiness Review
CBP’s CAPE process is live for certain IEEPA tariff refund requests. DeMar Consulting Group helps small importers clean up records, map duty payments to the books, plan cash flow, and coordinate the finance side with customs brokers or trade counsel.
New: FedEx and UPS tariff refund guidance for small importers. See how carrier refund timing, Importer of Record status, and accounting treatment affect who gets the refund.
$166B
Estimated tariff refund universe reported by Reuters via Investing.com.
330K+
Importers reported as potentially connected to the refund process.
53M
Shipments reported in scope across the broader tariff refund discussion.
Where DeMar Consulting Group Fits
A tariff refund opportunity can turn into a messy finance project fast. We help owners and finance teams turn scattered import records into a clean working file before decisions are made.
Accounting Treatment
We help trace tariff costs through inventory, landed cost, cost of goods sold, margins, and tax workpapers so the accounting impact is easier to review.
Cash-Flow Planning
We model timing scenarios so the business can plan around delayed approval, partial refunds, offsets, or additional review without counting cash too early.
Best Fit
This is built for small importers that need practical finance help, especially ecommerce, manufacturing, distribution, and consumer goods businesses.
- Importers under roughly $10 million in annual revenue
- Companies with tariff costs inside inventory or cost of goods sold
- Owners preparing questions for a customs broker or trade attorney
- Teams that need cash-flow scenarios before making spending decisions
Clear Guardrails
This is not a customs filing offer. It is a finance readiness review that supports the professionals handling eligibility and filing decisions.
- We do not act as a licensed customs broker
- We do not file CAPE declarations
- We do not provide legal advice
- We do not promise refund eligibility or filing outcomes
How the Review Works
The work is structured so your broker, trade counsel, tax preparer, and finance team can see the same facts.
Intake
We review your importing activity, broker setup, accounting system, duty payment flow, and timing concerns.
Records
We identify the documents to gather and flag gaps that may slow the broker or legal review.
Reconciliation
We map tariff-related payments to the books and separate known facts from assumptions.
Plan
You receive a readiness summary with cash-flow scenarios, accounting notes, and handoff questions.
Current CAPE Context
CBP launched Phase 1 of CAPE on April 20, 2026. Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation. CBP also states that valid IEEPA refunds will generally be issued within 60 to 90 days after acceptance of a CAPE declaration unless further review is required.
Frequently Asked Questions
Short answers for owners who need the financial side organized before a broker or trade counsel moves the filing work forward.
Does DeMar Consulting Group file CAPE declarations?
No. DeMar Consulting Group does not file CAPE declarations and does not act as a customs broker. We help prepare the accounting records, duty payment support, cash-flow assumptions, and tax questions that often need to be addressed before or alongside broker and legal work.
Who can file a CAPE declaration?
CBP states that the importer of record or the licensed customs broker that filed the entries may file the CAPE declaration. Filing responsibility and eligibility should be confirmed with your broker or trade counsel.
What records should I gather before asking about a tariff refund?
Start with entry summaries, broker statements, duty payment support, invoices, ACH refund information, and the accounting accounts where tariff costs were recorded. The goal is to connect the customs file to the books before anyone relies on a refund estimate.
How should a tariff refund be recorded in the books?
The answer depends on how the tariff costs were originally recorded, whether they affected inventory or cost of goods sold, and when the refund is approved and received. Our guide on how to account for a tariff refund walks through the main finance questions.
Should I count on the refund in my cash-flow forecast?
You can model a potential refund, but it should be treated carefully until accepted and paid. A readiness review can show how the business handles delayed payment, partial approval, offsets, or additional review.
Which tariffs are not part of the current IEEPA refund process?
CAPE is focused on qualifying IEEPA duties. Section 122, Section 232, Section 301, normal duties, freight, broker fees, and service charges need separate review. See our guide to tariffs that are not automatically refundable.
Continue the Tariff Refund Cluster
Use these guides to organize the records, accounting treatment, refund estimate, and CAPE follow-up work before the filing process gets too far ahead of the finance work.
Readiness Guide
IEEPA Tariff Refund Readiness for Small Importers
Records, broker handoffs, finance questions, and cash-flow assumptions to organize before CAPE work moves.
CAPE Phase 1 Checklist
CAPE Phase 1 Checklist for Small Importers
ACE access, ACH refund setup, entry records, broker coordination, and accounting records to organize before pursuing CAPE.
Accounting Guide
How to Account for a Tariff Refund in Your Books
How the original duty treatment, inventory status, customer pass-throughs, and tax timing shape the bookkeeping answer.
Cash-Flow Guide
Tariff Refunds and Cash Flow Planning
Timing scenarios, offsets, partial approvals, and working-capital assumptions to keep the forecast grounded.
Refundability Guide
Which Tariffs Are Not Refundable?
Separate IEEPA recovery from Section 122, Section 232, Section 301, normal duties, freight, and broker fees.
CAPE Error Guide
CAPE Rejection Errors: A Small Importer Checklist
Common CAPE rejection causes to check before resubmitting or escalating questions to the filing team.
Carrier Refund Guide
FedEx and UPS Tariff Refunds: What Small Importers Should Do Now
How to track carrier-paid duties, credits, statements, and refund ownership before booking or spending the cash.
Invoice Reconciliation
Why Your Tariff Refund May Not Match Your Shipping Invoice
Why invoices, duty payments, broker records, and final refund amounts may not line up one-for-one.
Refund Ownership Guide
Who Gets the Tariff Refund? Importer of Record, Payor, Customer, or Broker
How importer, payor, customer, broker, and carrier roles affect who should receive and record the refund.
Turn the refund opportunity into a clean finance workstream.
Bring DeMar Consulting Group in before records, accounting treatment, and cash-flow timing become the bottleneck.