Tariff
Nike and Apple show how tariff refunds can materially affect reported margins and EPS. The key is separating accounting recognition, cash received, prior tariff costs, and underlying operating performance.
Tariff
Trump’s announced generic-drug tariffs could reshape supply chains beginning in 2028. Here is what manufacturers, healthcare purchasers and boards can assess now—and which unanswered policy questions prevent reliable forecasts.
Tariff
CBP’s $85B tariff refund figure is not one cash number. The May 26 declaration shows why refund value needs a status label before finance teams rely on it.
Tariff
CAPE Phase 1 opened the refund path. Now CFOs need to control how IEEPA tariff refunds move through tax, inventory, contracts, and customer expectations.
Tariff
CBP’s CAPE launch opened an IEEPA tariff refund path for some entries. FedEx and UPS now show that repayment may depend on filing authority, entry structure, carrier role, and receiving funds from CBP first.
Tariff
CBP will launch Phase 1 of CAPE on April 20, creating an ACE-based filing path for many IEEPA tariff refund claims. For importers and brokers, the issue is now operational readiness: eligible entries, ACE Portal access, and ACH refund setup.
Trade compliance
The Court of International Trade expanded IEEPA tariff refund eligibility to finally liquidated entries on March 27, 2026. The legal question is largely settled; the constraint is now operational — entry reconciliation, ownership mapping, and ACH readiness.