For U.S. Importers of Record · 2025-2026

Recover Your IEEPA Tariff Refund. Get the Cash in Weeks, Not Years.

The Supreme Court ordered CBP to refund IEEPA tariffs paid between February 2025 and February 2026, with 6% statutory interest on the principal. Stone Path facilitates the introduction to 1st Capital Financial's File and Fund Program through The Strategic Conduit. Qualifying importers access the refund as upfront liquidity in roughly two to three weeks.

Learning Resources, Inc. v. Trump, decided February 20, 2026. The court invalidated IEEPA tariffs averaging 10% to 25% on imports from Canada, China, Mexico, and other trading partners. CBP must remove the duties and issue refunds with statutory interest to eligible Importers of Record.

Got it. Check your inbox.

Your IEEPA refund recovery one-pager is on the way to the email you provided. Ty Woods will follow up within one business day.

See if your refund qualifies.

Five quick questions. We send the IEEPA refund recovery one-pager to the email you provide, and Ty Woods follows up within one business day.

1. Which describes you?

I am an Importer of Record on IEEPA-paid shipments 2025-2026. I advise importers (customs broker, freight forwarder, attorney, consultant, platform). Other — I want to learn more.

Industry

Approximate annual import value, 2025-2026

Firm type

Approximate import-heavy client count with IEEPA exposure

Currently working with another firm on IEEPA recovery?

Yes No

Name

Company

Work email

Phone (optional)

Your information stays with Stone Path Consulting and the introduction routing through The Strategic Conduit. We do not sell or share your details. Stone Path does not collect fees from importers for the introduction.

The opportunity

Why Prep Now Beats Filing Fast

CBP is now building CAPE, a sub-module of the existing ACE system, to process IEEPA refund claims. 1st Capital Financial reports that more than $166 billion in IEEPA tariffs were collected across approximately 53 million customs entries during the affected window.

Once the window opens, the importers that file on day one are the ones that organized their entry data ahead of time. Mid-market importers (51 to 5,000 employees) on shipments from Canada, China, Mexico, or other affected trading partners are the cleanest fit for the file-and-fund mechanics.

This work begins before CBP opens its filing window.

Who qualifies

Eligibility is structural, not industry-specific.

Importer Profile

U.S. companies that served as the Importer of Record and paid IEEPA-designated tariffs between February 2025 and February 2026.

Typical fit: mid-market importers (51 to 5,000 employees) on shipments from Canada, China, Mexico, or other affected trading partners, with internal trade compliance or customs ownership and a broker relationship that can produce ACE entry data.

Industries 1st Capital Names

Apparel and Textiles
Automotive Parts and Vehicles
Consumer Electronics
Consumer Goods and Retail
Distribution and Wholesale
E-Commerce
Food and Beverage
Industrial Equipment and Machinery
Manufacturing
Specialty Importing and Logistics

1st Capital reports business claims ranging from tens of thousands to tens of millions of dollars, depending on entry status, import volume, and rates.

For advisors

Advise importers? You can route eligible clients through us.

Customs brokers, freight forwarders, customs and trade attorneys, ERP and logistics platforms, and PE operating partners with import-heavy portfolio companies hold the entry data and the existing client relationships. If you advise importers carrying IEEPA exposure, you can route them to a capital partner without taking on the diligence, filing, legal, or funding work yourself. Select "I advise importers" in the form above to start the conversation.

Stone Path facilitates the introduction. 1st Capital handles diligence, filing, and funding. The advisor stays in their lane.