Investing in IEEPA Recovery.
Partnering With Importers.

JTAD invests alongside importers and partners with them to acquire IEEPA duty refund rights or consult on the recovery process. With deep expertise in energy, medical, and consumer products logistics, we bring capital, legal infrastructure, and sector-specific compliance knowledge to every engagement.

The IEEPA Tariff Landscape

The International Emergency Economic Powers Act (IEEPA) was invoked to impose sweeping tariffs on imported goods. These tariffs affected thousands of importers across virtually every product category.

Following landmark judicial rulings, a substantial portion of these duties are now eligible for refund through the U.S. Court of International Trade and U.S. Customs and Border Protection (CBP). However, the refund process is administratively complex, legally nuanced, and requires specialized expertise in customs law, CBP systems, and trade compliance.

JTAD identified this as both a market opportunity and a way to deliver value to importers—particularly those in the energy, medical device, and consumer products sectors where IEEPA duties hit hardest. We invest our own capital to acquire refund rights, partner directly with importers on the recovery, and consult on every dimension of the process from legal strategy to CBP administration.

Key Developments

February 2025
IEEPA tariffs take effect, impacting importers across multiple sectors and product categories
February 2026
U.S. Supreme Court rules on the scope and constitutionality of IEEPA tariff authority
March 2026
Court of International Trade orders CBP to process refunds for qualifying entries
Present
JTAD actively investing in refund rights and partnering with importers to pursue recovery

How We Partner With Importers

JTAD operates on a partnership model. We invest our capital, bring legal and administrative resources to the table, and share the recovered proceeds. Importers can also engage us purely as consultants to navigate the process independently.

01

Assessment & Partnership

We evaluate your entry history to identify qualifying IEEPA duty payments, then structure a partnership—either through acquisition of refund rights or a consulting engagement to guide your recovery.

02

Entry Discovery

Our team works with customs brokers and CBP systems to identify and verify every qualifying entry, building a complete inventory of recoverable duties.

03

Legal & Administrative Filing

We coordinate with specialized trade counsel, file necessary protests and claims with CBP, and pursue recovery through the Court of International Trade where required.

04

CBP Compliance & Processing

Our team manages all CBP-facing compliance: Form 4811 redirections, ACH setup, CAPE portal filings, power of attorney execution, and refund payment routing.

05

Proceeds Recovery

Once CBP processes refunds, we collect, reconcile, and distribute proceeds according to the partnership terms agreed at the outset.

06

Ongoing Monitoring

As additional entries become eligible or legal developments expand the recovery scope, we continuously update the portfolio and pursue incremental recoveries.

Full-Spectrum IEEPA Recovery Infrastructure

JTAD has built end-to-end capabilities across the legal, brokerage, compliance, and administrative dimensions of the tariff refund process.

Legal Brokerage & Acquisition

Structured acquisition of refund rights through attorney-reviewed assignment agreements. Bilateral legal frameworks in English and Chinese for cross-border counterparties.

CIT Litigation Support

Coordination with specialized trade counsel for Court of International Trade complaints, protests under 19 U.S.C. § 1514, and reliquidation proceedings.

CBP Systems & Portals

Direct engagement with ACE, CAPE, and CBP processing systems for refund claims, payment redirection (Form 4811), and entry verification.

Customs Broker Coordination

Management of licensed customs broker relationships, power of attorney execution (Form 5291), and broker CAPE filing authorization controls.

Investment & Financial Structuring

JTAD invests its own capital into the recovery process. Contingent-payment models, UCC-1 security filings, cost-cap protections, and transparent net proceeds calculations.

Cross-Border Execution

Dual-language agreement frameworks, international importer onboarding, and coordination with foreign counsel across Asia and Latin America.

Why Importers Partner With JTAD

We Invest Our Own Capital

JTAD funds the recovery process. You pay nothing upfront and share in the proceeds only when refunds are collected.

No Administrative Burden

We handle every filing, every form, every interaction with CBP. Your team stays focused on your business.

Legal Expertise Included

Our counsel manages CIT proceedings, protests, and all legal aspects of the recovery at our expense.

Flexible Engagement Models

Whether you want us to acquire your refund rights outright or consult on a self-directed recovery, we structure the engagement to fit your needs.

Risk Transferred

In acquisition partnerships, the risk of non-recovery sits with JTAD. If we recover nothing, you owe nothing.

Bilingual Capability

Full English and Chinese documentation for importers operating across both markets.

Unlock the Value of Your IEEPA Duty Payments

If you imported goods during the IEEPA tariff period and paid duties that may now be refundable, we want to hear from you. Our team can assess your eligibility and present a partnership proposal in days.

Contact Our IEEPA Team Back to JTAD.com
Disclaimer: JTAD LLC is not a law firm and does not provide legal advice. Legal services referenced on this page are provided by independent, licensed attorneys engaged by JTAD. Recovery of IEEPA duty refunds is subject to government action, judicial proceedings, and CBP processing timelines. Past results do not guarantee future outcomes. All partnerships and recovery arrangements are governed by individual agreements between JTAD and each importer.