{"id":8259,"date":"2026-10-05T20:41:14","date_gmt":"2026-10-05T18:41:14","guid":{"rendered":"https:\/\/leyton.com\/us\/?page_id=8259"},"modified":"2026-10-06T15:37:28","modified_gmt":"2026-10-06T13:37:28","slug":"ieepa-tariff-refunds-phase-3","status":"publish","type":"page","link":"https:\/\/leyton.com\/us\/ieepa-customs-tariff-refund\/ieepa-tariff-refunds-phase-3\/","title":{"rendered":"IEEPA Tariff Refunds Phase 3"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8259\" class=\"elementor elementor-8259\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49ada4a7 e-grid e-con-boxed e-con e-parent\" data-id=\"49ada4a7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-264e39 e-flex e-con-boxed e-con e-child\" data-id=\"264e39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-458d6f47 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"458d6f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"> <span>IEEPA Tariff <\/span>Refunds Support<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80d2c64 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"80d2c64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span style=\"color: #ec6839;\">Phase 3 of IEEPA Refunds Now Open<\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f18256e elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5f18256e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CAPE Phase 3 is now open for select importers of finally liquidated entries. Follow the timeline, check your deadlines, work through the readiness checklist, and estimate what a refund could be worth after fees.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c73327 elementor-align-center elementor-widget__width-initial fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"c73327\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#pardot-form-2\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Check My Phase 3 Eligibility<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a5c3795 e-con-full e-flex e-con e-child\" data-id=\"1a5c3795\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c90eb17 elementor-widget elementor-widget-video\" data-id=\"2c90eb17\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"main-video\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/03\/15506610_1280_720_25fps.mp4\" preload=\"metadata\" controlsList=\"nodownload\" poster=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/05\/Rectangle-7138-1.webp\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4a0d36 elementor-widget elementor-widget-image\" data-id=\"b4a0d36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"650\" height=\"360\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/10\/IEEPA-Tariff-Phase-3.png\" class=\"attachment-large size-large wp-image-8298\" alt=\"IEEPA Tariff Phase 3\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/10\/IEEPA-Tariff-Phase-3.png 650w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/10\/IEEPA-Tariff-Phase-3-300x166.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/10\/IEEPA-Tariff-Phase-3-400x222.png 400w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-199d7495 e-flex e-con-boxed e-con e-parent\" data-id=\"199d7495\" data-element_type=\"container\" data-e-type=\"container\" id=\"timeline-wrapper\" data-lenis-prevent=\"\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-50d0b200 e-con-full e-flex e-con e-child\" data-id=\"50d0b200\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e7d922e liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"5e7d922e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>IEEPA Tariff Timeline<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f1343c6 elementor-widget elementor-widget-heading\" data-id=\"3f1343c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Check Your Entries Status<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fdbdc75 elementor-widget elementor-widget-text-editor\" data-id=\"4fdbdc75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<!-- IEEPA Refund Deadline Estimator \u2014 Elementor \/ HTML-widget embed snippet -->\n<!-- Paste this whole block into an HTML widget (or \"Custom HTML\" element). -->\n<!-- Sized for a half-width column: single-column card that fills 100% of its container. -->\n<!-- Everything is scoped under 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Confirm the exact date with your counsel.<\/span>\n            <\/span>\n          <\/label>\n        <\/div>\n        <div class=\"ied-date-input\">\n          <input id=\"ied-payDate\" type=\"date\">\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"ied-result\">\n      <div class=\"ied-key\">\n        <div class=\"ied-label\"><span id=\"ied-lblKey\">&mdash;<\/span>\n          <span class=\"ied-tip\" id=\"ied-keyTip\" tabindex=\"0\">!\n            <span class=\"ied-tip-box\">This is an estimated date. Some entries may liquidate early, which can change when your window closes.<\/span>\n          <\/span>\n        <\/div>\n        <div class=\"ied-value\" id=\"ied-valKey\">&mdash;<\/div>\n      <\/div>\n      <div class=\"ied-side\">\n        <div class=\"ied-cell\">\n          <div class=\"ied-label\" id=\"ied-lblA\">&mdash;<\/div>\n          <div class=\"ied-value\" id=\"ied-valA\">&mdash;<\/div>\n        <\/div>\n        <div class=\"ied-cell ied-accent\">\n          <div class=\"ied-label\" id=\"ied-lblB\">&mdash;<\/div>\n          <div class=\"ied-value\" id=\"ied-valB\">&mdash;<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"ied-delta\" id=\"ied-statDelta\">&mdash;<\/div>\n\n\n  <\/div>\n\n<\/div>\n\n<script>\n(function(){\n  const root = document.getElementById('ied-calc-widget');\n  if (!root) return;\n\n  const liqInput = root.querySelector('#ied-liqDate');\n  const liqLabel = root.querySelector('#ied-liqLabel');\n  const liqWrap = root.querySelector('#ied-liqWrap');\n  const unliqRow = root.querySelector('#ied-unliqRow');\n  const unliqBox = root.querySelector('#ied-unliq');\n  const payField = root.querySelector('#ied-payField');\n  const payInput = root.querySelector('#ied-payDate');\n  const phaseRadios = root.querySelectorAll('input[name=\"ied-phase\"]');\n\n  const infoScope = root.querySelector('#ied-infoScope');\n  const infoList = root.querySelector('#ied-infoList');\n  const lblA = root.querySelector('#ied-lblA');\n  const valA = root.querySelector('#ied-valA');\n  const lblB = root.querySelector('#ied-lblB');\n  const valB = root.querySelector('#ied-valB');\n  const statDelta = root.querySelector('#ied-statDelta');\n  const lblKey = root.querySelector('#ied-lblKey');\n  const keyTip = root.querySelector('#ied-keyTip');\n  const valKey = root.querySelector('#ied-valKey');\n\n  const CAPE_WINDOW_DAYS = 80;\n  const PROTEST_DAYS = 180;\n  const DAY = 86400000;\n\n  const PHASES = {\n    1: {\n      name: 'Phase 1',\n      scope: 'Unliquidated entries & entries \\u2264 80 days past liquidation',\n      points: [\n        'Launched April 20, 2026',\n        'Open to all importers of record, no court case required',\n        'Filed as a CAPE Declaration (CSV, up to 9,999 entries)'\n      ],\n      liqLabel: 'Entry liquidation date'\n    },\n    2: {\n      name: 'Phase 2',\n      scope: 'Reconciliation entries (Type 09) & related entry types',\n      points: [\n        'Launched June 29, 2026',\n        'Underlying entry unliquidated, or liquidated \\u2264 80 days ago',\n        'File the CAPE Declaration before the Type 09 reconciliation entry'\n      ],\n      liqLabel: 'Underlying entry liquidation date'\n    },\n    3: {\n      name: 'Phase 3',\n      scope: '\\u201CFinally liquidated\\u201D \\u2014 80+ days past liquidation',\n      points: [\n        'Deploys October 6, 2026',\n        'Requires a CIT order directing reliquidation',\n        'Pending CIT plaintiffs with an IOR number submitted by July 30, 2026'\n      ],\n      liqLabel: 'Entry liquidation date'\n    }\n  };\n\n  let touched = false;\n\n  function today0(){\n    const n = new Date();\n    return new Date(n.getFullYear(), n.getMonth(), n.getDate());\n  }\n  function parseDate(v){\n    if (!v) return null;\n    const p = v.split('-').map(Number);\n    if (p.length !== 3 || p.some(isNaN)) return null;\n    return new Date(p[0], p[1]-1, p[2]);\n  }\n  function toISO(d){\n    const m = String(d.getMonth()+1).padStart(2,'0');\n    const day = String(d.getDate()).padStart(2,'0');\n    return d.getFullYear() + '-' + m + '-' + day;\n  }\n  function addDays(d, n){ return new Date(d.getFullYear(), d.getMonth(), d.getDate() + n); }\n  function addYears(d, n){ return new Date(d.getFullYear() + n, d.getMonth(), d.getDate()); }\n  function diffDays(a, b){ return Math.round((a - b) \/ DAY); }\n  function fmt(d){\n    return d.toLocaleDateString('en-US', { month:'short', day:'numeric', year:'numeric' });\n  }\n  function plural(n){ return n === 1 ? '1 day' : n + ' days'; }\n  function getPhase(){\n    for (const r of phaseRadios){ if (r.checked) return parseInt(r.value, 10); }\n    return 1;\n  }\n\n  function setDefaults(phase){\n    const t = today0();\n    const liq = addDays(t, phase === 3 ? -150 : -30);\n    liqInput.value = toISO(liq);\n    payInput.value = toISO(addDays(liq, -300));\n  }\n\n  function renderInfo(phase){\n    const p = PHASES[phase];\n    infoScope.textContent = p.scope;\n    infoList.innerHTML = '';\n    p.points.forEach(function(txt){\n      const li = document.createElement('li');\n      li.textContent = txt;\n      infoList.appendChild(li);\n    });\n    liqLabel.textContent = p.liqLabel;\n  }\n\n  function clear(msg){\n    valA.textContent = '\\u2014';\n    valB.textContent = '\\u2014';\n    valKey.textContent = '\\u2014';\n    statDelta.textContent = msg || '\\u2014';\n  }\n\n  function render(){\n    const phase = getPhase();\n    const p = PHASES[phase];\n    const t = today0();\n    const unliq = phase !== 3 && unliqBox.checked;\n\n    renderInfo(phase);\n    unliqRow.classList.toggle('ied-hidden', phase === 3);\n    payField.classList.toggle('ied-hidden', phase !== 3);\n    liqWrap.classList.toggle('ied-disabled', unliq);\n    liqInput.disabled = unliq;\n    keyTip.classList.toggle('ied-hidden', phase === 3 || unliq);\n\n    \/\/ Phase 1 & 2: CAPE window + protest window\n    if (phase !== 3){\n      lblA.textContent = '180-day protest deadline';\n      lblB.textContent = 'Days left in CAPE window';\n\n      if (unliq){\n        valA.textContent = 'At liquidation';\n        valB.textContent = 'Open';\n        lblKey.textContent = p.name + ' CAPE window';\n        valKey.textContent = 'Open now';\n        statDelta.textContent = 'Eligible now. The 80-day clock starts at liquidation. File your CAPE Declaration.';\n        return;\n      }\n\n      const liq = parseDate(liqInput.value);\n      if (!liq){ lblKey.textContent = p.name + ' CAPE window closes'; clear('Enter a liquidation date to see your deadline.'); return; }\n      if (liq > t){ lblKey.textContent = p.name + ' CAPE window closes'; clear('That liquidation date is in the future. Check the date and try again.'); return; }\n\n      const windowEnd = addDays(liq, CAPE_WINDOW_DAYS);\n      const protestEnd = addDays(liq, PROTEST_DAYS);\n      const daysLeft = diffDays(windowEnd, t);\n      const protestLeft = diffDays(protestEnd, t);\n\n      valA.textContent = fmt(protestEnd);\n\n      if (daysLeft >= 0){\n        lblKey.textContent = p.name + ' CAPE window closes';\n        valKey.textContent = fmt(windowEnd);\n        valB.textContent = daysLeft + '';\n        statDelta.textContent = (daysLeft <= 14 ? 'Closing soon. ' : '') +\n          'Within the ' + p.name + ' window: ' + plural(daysLeft) + ' left to file a CAPE Declaration.';\n      } else {\n        lblKey.textContent = p.name + ' CAPE window closed';\n        valKey.textContent = fmt(windowEnd);\n        valB.textContent = 'Closed';\n        statDelta.textContent = 'Outside the ' + p.name + ' window: finally liquidated, so Phase 3 may apply (pending CIT plaintiffs only). ' +\n          (protestLeft >= 0 ? 'Protest: ' + plural(protestLeft) + ' left.' : 'Protest window has passed.');\n      }\n      return;\n    }\n\n    \/\/ Phase 3: finally liquidated + CIT filing window\n    lblA.textContent = 'Finally liquidated since';\n    lblB.textContent = '180-day protest deadline';\n    lblKey.textContent = 'Est. CIT filing deadline (2 years)';\n\n    const liq3 = parseDate(liqInput.value);\n    const pay = parseDate(payInput.value);\n    if (!liq3){ clear('Enter a liquidation date to see your deadline.'); return; }\n    if (liq3 > t){ clear('That liquidation date is in the future. Check the date and try again.'); return; }\n\n    const finalSince = addDays(liq3, CAPE_WINDOW_DAYS);\n    const protestEnd3 = addDays(liq3, PROTEST_DAYS);\n    valA.textContent = fmt(finalSince);\n    valB.textContent = fmt(protestEnd3);\n\n    if (!pay){\n      valKey.textContent = '\\u2014';\n      statDelta.textContent = 'Enter the date duties were paid to estimate your CIT filing deadline.';\n      return;\n    }\n    if (pay > liq3){\n      valKey.textContent = '\\u2014';\n      statDelta.textContent = 'Payment date is after the liquidation date. Check both dates.';\n      return;\n    }\n\n    const citEnd = addYears(pay, 2);\n    const citLeft = diffDays(citEnd, t);\n    valKey.textContent = fmt(citEnd);\n\n    const notFinal = diffDays(t, liq3) <= CAPE_WINDOW_DAYS;\n    if (notFinal){\n      statDelta.textContent = 'Not finally liquidated yet. Phase 1 scope applies until ' + fmt(finalSince) + '; Phase 3 after that.';\n    } else if (citLeft >= 0){\n      statDelta.textContent = 'Finally liquidated. CIT window: ' + plural(citLeft) +\n        ' left. Phase 3 also needs a pending CIT case and an IOR number filed by July 30, 2026.';\n    } else {\n      statDelta.textContent = 'The estimated 2-year CIT window has passed. Speak with counsel right away.';\n    }\n  }\n\n  \/\/ events\n  phaseRadios.forEach(function(r){\n    r.addEventListener('change', function(){\n      if (!touched) setDefaults(getPhase());\n      render();\n    });\n  });\n  liqInput.addEventListener('input', function(){ touched = true; render(); });\n  payInput.addEventListener('input', function(){ touched = true; render(); });\n  unliqBox.addEventListener('change', render);\n\n  root.querySelectorAll('.ied-tip').forEach(function(tip){\n    tip.addEventListener('click', function(e){\n      e.preventDefault();\n      e.stopPropagation();\n      root.querySelectorAll('.ied-tip.ied-tip-open').forEach(function(t){ if (t!==tip) t.classList.remove('ied-tip-open'); });\n      tip.classList.toggle('ied-tip-open');\n    });\n  });\n  document.addEventListener('click', function(){\n    root.querySelectorAll('.ied-tip.ied-tip-open').forEach(function(t){ t.classList.remove('ied-tip-open'); });\n  });\n\n  setDefaults(getPhase());\n  render();\n})();\n<\/script>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a0d6c8f e-con-full e-flex e-con e-child\" data-id=\"2a0d6c8f\" data-element_type=\"container\" data-e-type=\"container\" id=\"timeline-right\" data-lenis-prevent=\"\">\n\t\t<div class=\"elementor-element elementor-element-7036a349 e-con-full shadow-container e-flex e-con e-child\" data-id=\"7036a349\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c80b40d e-con-full e-flex e-con e-child\" data-id=\"4c80b40d\" data-element_type=\"container\" data-e-type=\"container\" id=\"timeline-grid\" data-lenis-prevent=\"\">\n\t\t<div class=\"elementor-element elementor-element-1271f02a e-con-full e-grid e-con e-child\" data-id=\"1271f02a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26a7d950 elementor-widget elementor-widget-text-editor\" data-id=\"26a7d950\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<em>On Oct 6, 2026<\/em>\n<h3>IEEPA Refunds CAPE Phase 3 Live<\/h3>\n<ul>\n \t<li>The entry has completed final liquidation.<\/li>\n \t<li>The filer is a plaintiff in a pending CIT case seeking IEEPA refunds.<\/li>\n        <li>The entry falls within the scope of a court reliquidation order. <\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-497829ff elementor-widget elementor-widget-image\" data-id=\"497829ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"721\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-1024x923.png\" class=\"attachment-large size-large wp-image-3489\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-1024x923.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-300x270.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-768x692.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-400x361.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund.png 1321w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dbb86d4 e-con-full e-grid e-con e-child\" data-id=\"dbb86d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c62fcfa elementor-widget elementor-widget-text-editor\" data-id=\"c62fcfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>On June 29, 2026<\/em><\/p><h3>IEEPA Refunds CAPE Phase 2 Live<\/h3><ul><li>Reconciliation entries<\/li><li>Anti-Dumping\/Countervailing Duty (AD\/CVD) entries<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a1510f elementor-widget elementor-widget-image\" data-id=\"4a1510f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"721\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-1024x923.png\" class=\"attachment-large size-large wp-image-3489\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-1024x923.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-300x270.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-768x692.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-400x361.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund.png 1321w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32a90e97 e-con-full e-grid e-con e-child\" data-id=\"32a90e97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-255222da elementor-widget elementor-widget-text-editor\" data-id=\"255222da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>On April 20, 2026<\/em><\/p><h3>Telemundo News Interview: Leyton Explains How to Apply<\/h3><ul><li><span data-teams=\"true\"><i>Phase 1 Tariff Refund Eligibility<\/i><\/span><\/li><li><span data-teams=\"true\"><i>Application Process<\/i><\/span><\/li><li><a href=\"https:\/\/www.youtube.com\/live\/GZBKdpFpycI?si=Mpp_K-HBS3lJjld9&amp;t=1020\" target=\"_blank\" rel=\"noopener\"><span data-teams=\"true\"><i>View Interview<\/i><\/span><\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dad689e elementor-widget elementor-widget-image\" data-id=\"4dad689e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"711\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Tariff-Telemondo-1024x910.png\" class=\"attachment-large size-large wp-image-3469\" alt=\"Tariff Telemondo\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Tariff-Telemondo-1024x910.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Tariff-Telemondo-300x267.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Tariff-Telemondo-768x683.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Tariff-Telemondo-400x355.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Tariff-Telemondo.png 1330w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-268709dc e-con-full e-grid e-con e-child\" data-id=\"268709dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cd5cb88 elementor-widget elementor-widget-text-editor\" data-id=\"2cd5cb88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>On April 20, 2026<\/em><\/p><h3>CBP Launched CAPE System<br \/>Phase 1<\/h3><ul><li>Covers ~63% of entries<\/li><li>Unliquidated entries<\/li><li>Entries \u2264 80 days after liquidation<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cb46e8c elementor-widget elementor-widget-image\" data-id=\"2cb46e8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"721\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-1024x923.png\" class=\"attachment-large size-large wp-image-3489\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-1024x923.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-300x270.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-768x692.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund-400x361.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/CAPE-Tariff-Refund.png 1321w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59c96726 e-con-full e-grid e-con e-child\" data-id=\"59c96726\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bceaa99 elementor-widget elementor-widget-text-editor\" data-id=\"5bceaa99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<em>March 2026<\/em>\n<h3>U.S.\u202fCourt of International Trade (\u201cCIT\u201d) ruled that these IEEPA\u2011based tariffs were unlawful.<\/h3>\n<ul>\n \t<li>That ruling means importers who paid those duties can now claim tariff refunds from U.S.\u202fCustoms and Border Protection\u202f(CBP).<\/li>\n \t<li>The refund process is straightforward from a legal perspective, but the route you take depends on the status of each import entry in CBP\u2019s system.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f6ceea8 elementor-widget elementor-widget-image\" data-id=\"2f6ceea8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"710\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Tariff-Refund-1-1024x909.png\" class=\"attachment-large size-large wp-image-3500\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Tariff-Refund-1-1024x909.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Tariff-Refund-1-300x266.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Tariff-Refund-1-768x682.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Tariff-Refund-1-400x355.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Tariff-Refund-1.png 1331w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a4440c1 e-con-full e-grid e-con e-child\" data-id=\"7a4440c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1652b454 elementor-widget elementor-widget-text-editor\" data-id=\"1652b454\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<em>August, 2025<\/em>\n\nThe Federal Circuit Court of Appeals reviewed the case, issuing mixed opinions on the scope of the President\u2019s authority under IEEPA.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75e8af01 elementor-widget elementor-widget-image\" data-id=\"75e8af01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"712\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Court-1024x911.png\" class=\"attachment-large size-large wp-image-3505\" alt=\"IEEPA PHASE 3\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Court-1024x911.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Court-300x267.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Court-768x683.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Court-400x356.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IEEPA-Court.png 1330w\" 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class=\"elementor-element elementor-element-fc5a19 e-con-full timeline-dot e-flex e-con e-child\" data-id=\"fc5a19\" data-element_type=\"container\" data-e-type=\"container\" id=\"timeline-dot\">\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18221950 elementor-widget elementor-widget-html\" data-id=\"18221950\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\r\ndocument.addEventListener('DOMContentLoaded', function() {\r\n\r\n  \/\/ SHARED FUNCTION: Safe Scroll to prevent iOS white-space leak\r\n  function safeScroll(element, amount) {\r\n    if (!element) return;\r\n    const maxScroll = element.scrollHeight - element.clientHeight;\r\n    \/\/ Calculate the target, but NEVER allow it to go past maxScroll\r\n    const target = Math.min(element.scrollTop + amount, maxScroll);\r\n    \r\n    element.scrollTo({\r\n      top: target,\r\n      behavior: 'smooth'\r\n    });\r\n  }\r\n\r\n  \/\/ First 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scrollable3.addEventListener('scroll', function() {\r\n    var atBottom = scrollable3.scrollTop + scrollable3.clientHeight >= scrollable3.scrollHeight - 2;\r\n    arrow3.style.opacity = atBottom ? '0' : '1';\r\n    arrow3.style.transition = 'opacity 0.3s ease';\r\n  });\r\n  }\r\n}); \r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f9b37f5 e-flex e-con-boxed e-con e-parent\" data-id=\"5f9b37f5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2057b09c elementor-widget elementor-widget-text-editor\" data-id=\"2057b09c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Checklist<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6daed74b e-grid e-con-full e-con e-child\" data-id=\"6daed74b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6945d35b elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"6945d35b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Your IEEPA Phase 3 Readiness Checklist<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c8521b2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2c8521b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"LineBox SCXP220570897 BCX0\"><span class=\"EOP SCXP220570897 BCX0\">CAPE Phase 3 is now open. Work through these seven steps now so your business is ready to file and so no deadline slips while you wait.\u200b<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b6ebd2e elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"6b6ebd2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;b659281&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;96d9ea2&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;5240e70&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;c5242be&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;50f2314&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;bb6180a&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;autoplay_speed&quot;:8000,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 7\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f7c2b51 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"2f7c2b51\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3abf04dc elementor-widget elementor-widget-heading\" data-id=\"3abf04dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Inventory Your Finally Liquidated Entries<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7be3cb40 elementor-widget elementor-widget-text-editor\" data-id=\"7be3cb40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>List every entry tied to IEEPA duties that is more than 80 days past liquidation. These are the entries Phase 3 is designed for, and CBP can no longer reopen them on its own.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 7\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd7c0cf cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"cd7c0cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-511f83b elementor-widget elementor-widget-heading\" data-id=\"511f83b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Not File Reconciliation Too Early<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0349b44 elementor-widget elementor-widget-text-editor\" data-id=\"0349b44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Where automated recovery is still available, avoid filing reconciliation before your CAPE Declaration. Filing in the wrong order can limit your options.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 7\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-196defcf e-flex e-con-boxed e-con e-child\" data-id=\"196defcf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ba13403 elementor-widget elementor-widget-heading\" data-id=\"4ba13403\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Confirm Your Court Of International Trade Case<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c62b788 elementor-widget elementor-widget-text-editor\" data-id=\"3c62b788\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Phase 3 is currently open only to plaintiffs with a pending CIT case. If you don&#8217;t have one, work out with counsel whether filing makes sense for your claim size.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 7\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c217040 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"c217040\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c9a959c elementor-widget elementor-widget-heading\" data-id=\"c9a959c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Verify Your Importer Of Record Number<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a912f4b elementor-widget elementor-widget-text-editor\" data-id=\"a912f4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Make sure your IOR number is on file with CBP for any pending suit. Plaintiffs who submitted it by July 30, 2026 can file on day one. Later submitters must wait for CBP&#8217;s instructions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"5\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 of 7\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe92f8e cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"fe92f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-791dbe1 elementor-widget elementor-widget-heading\" data-id=\"791dbe1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Set Up ACE Access And ACH Direct Deposit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7e9f84 elementor-widget elementor-widget-text-editor\" data-id=\"e7e9f84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Refunds are paid electronically, so confirm your ACE portal access and your ACH banking details now. New accounts can take up to 6 weeks.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"6\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 of 7\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8cc4a21 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"8cc4a21\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ec3de9 elementor-widget elementor-widget-heading\" data-id=\"3ec3de9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Track Your 180-Day Protest Deadlines<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-403862c elementor-widget elementor-widget-text-editor\" data-id=\"403862c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Standard protest windows keep running on entries that are still eligible for administrative review. Don&#8217;t rely on Phase 3 alone to protect your rights.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"7\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"7 of 7\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-804fc32 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"804fc32\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3de7af5 elementor-widget elementor-widget-heading\" data-id=\"3de7af5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Monitor CBP And CIT Updates<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95b43c2 elementor-widget elementor-widget-text-editor\" data-id=\"95b43c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Watch CBP CSMS messages and CIT filings for schedule changes or new guidance. CBP has paused CAPE once before, so treat October 6 as a target, not a guarantee.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-285b5aa fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"285b5aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#pardot-form-2\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Any Questions?<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20e8df01 is-dark e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"20e8df01\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34109e5 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"34109e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"title-service\">tHE fINANCIAL pICTURE<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5900467f elementor-widget elementor-widget-heading\" data-id=\"5900467f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Where the Money Stands\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b1be4cc e-grid e-con-boxed e-con e-child\" data-id=\"3b1be4cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-12f0b972 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"12f0b972\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f289e4 elementor-widget elementor-widget-image\" data-id=\"9f289e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"23\" height=\"15\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/03\/money-w.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-474\" alt=\"money\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e192ee7 elementor-widget elementor-widget-heading\" data-id=\"2e192ee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">132.5 Billion<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ecfb1f6 elementor-widget elementor-widget-text-editor\" data-id=\"6ecfb1f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Total refunds accepted into CAPE processing (as of Aug 21, 2026)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1096712 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"1096712\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-205ff878 elementor-widget elementor-widget-image\" data-id=\"205ff878\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"23\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/05\/Group-27155.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-378\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-185de0a elementor-widget elementor-widget-heading\" data-id=\"185de0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">$106.6 Billion\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74719e5d elementor-widget elementor-widget-text-editor\" data-id=\"74719e5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Already completed and sent to Treasury<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d728421 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"d728421\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-424a291 elementor-widget elementor-widget-image\" data-id=\"424a291\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"24\" height=\"24\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/03\/chart-w.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-473\" alt=\"chart\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1bb4e9 elementor-widget elementor-widget-heading\" data-id=\"e1bb4e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">$11.4 Billion\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50dc829 elementor-widget elementor-widget-text-editor\" data-id=\"50dc829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Total Entries Subject to IEEPA Tariffs<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4789b32 e-flex e-con-boxed e-con e-parent\" data-id=\"4789b32\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1ee069 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"a1ee069\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our Process<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc5ec50 elementor-widget elementor-widget-heading\" data-id=\"cc5ec50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Full-Service Phase 3 Recovery Support<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-749d82f elementor-widget elementor-widget-text-editor\" data-id=\"749d82f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Our process has no upfront retainer or payment.<br \/>Invoiced after we deliver your refund.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-296f25c e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"296f25c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-354296b e-con-full e-flex e-con e-child\" data-id=\"354296b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f83c680 elementor-widget elementor-widget-heading\" data-id=\"f83c680\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98c05ab elementor-widget elementor-widget-heading\" data-id=\"98c05ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Entry &amp; Exposure Analysis\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9df376a elementor-widget elementor-widget-text-editor\" data-id=\"9df376a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Identify and quantify entries that are finally liquidated and eligible under Phase 3 across your entry portfolio.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f43652 e-con-full e-flex e-con e-child\" data-id=\"6f43652\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0bfa2 elementor-widget elementor-widget-heading\" data-id=\"9d0bfa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a05c7e5 elementor-widget elementor-widget-heading\" data-id=\"a05c7e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Eligibility &amp; Litigation Strategy\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da70f2 elementor-widget elementor-widget-text-editor\" data-id=\"2da70f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Assess whether filing a CIT action makes financial sense and coordinate with your legal counsel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df1a7f3 e-con-full e-flex e-con e-child\" data-id=\"df1a7f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-083abec elementor-widget elementor-widget-heading\" data-id=\"083abec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cf6c54 elementor-widget elementor-widget-heading\" data-id=\"8cf6c54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CAPE Filing Support\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e60c308 elementor-widget elementor-widget-text-editor\" data-id=\"e60c308\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Prepare and file CAPE declarations correctly and in the correct sequence to protect both automated and administrative recovery paths.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b221b70 e-con-full e-flex e-con e-child\" data-id=\"b221b70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a90186 elementor-widget elementor-widget-heading\" data-id=\"0a90186\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">04.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7bcb16 elementor-widget elementor-widget-heading\" data-id=\"d7bcb16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ongoing Monitoring\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b81e75c elementor-widget elementor-widget-text-editor\" data-id=\"b81e75c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Track CBP guidance, CIT rulings, and the DOJ appeal so your business isn&#8217;t caught off guard by the next change.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ab7d13 fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"9ab7d13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#pardot-form-2\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ad7f39 e-grid e-con-boxed e-con e-parent\" data-id=\"0ad7f39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9112fe8 e-con-full is-dark e-flex e-con e-child\" data-id=\"9112fe8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cebbf19 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"cebbf19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No Upfront Cost \u2014 Success-Fee Based<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78afdd4 e-con-full e-flex e-con e-child\" data-id=\"78afdd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8103f0 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"d8103f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Start Your Initial Tariff Review<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed6817e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ed6817e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Prefer email?<\/strong> Tell us about your imports and the IEEPA duties you paid for a free refund estimate and eligibility review.<br \/><strong><a style=\"color: #ec6839;\" href=\"mailto:contact-us@leyton.com\" rel=\"noopener\">contact-us@leyton.com<\/a><\/strong><strong><br \/><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98ed27d elementor-widget elementor-widget-html\" data-id=\"98ed27d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- Leyton contact: Make an inquiry \/ Book a meeting : begin -->\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Montserrat:wght@500;600;700&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n  .lyc {\r\n    --lyc-height: 520px;  \/* one height for both options: change it here *\/\r\n    --lyc-scale: 0.85;    \/* Calendly size: 1 = normal, 0.8 = smaller, 0.9 = slightly smaller *\/\r\n    max-width: 760px;\r\n    margin: 0 auto;\r\n    scroll-margin-top: 100px;  \/* space for a fixed site header when jumping here *\/\r\n    font-family: \"Montserrat\", Arial, sans-serif;\r\n  }\r\n  .lyc *, .lyc *::before, .lyc *::after { box-sizing: border-box; }\r\n  .lyc [hidden] { display: none !important; }\r\n\r\n  \/* Two pill buttons *\/\r\n  .lyc-tabs {\r\n    display: flex;\r\n    justify-content: center;\r\n    gap: 12px;\r\n    margin-bottom: 14px;\r\n  }\r\n  .lyc-tabs button {\r\n    min-width: 150px;\r\n    padding: 5px 16px;\r\n    border: 1.5px solid #012d48;\r\n    border-radius: 8px;\r\n    background: #fff;\r\n    color: #012d48;\r\n    font: 700 .8rem\/1.3 \"Montserrat\", Arial, sans-serif;\r\n    cursor: pointer;\r\n    transition: background-color .15s ease, color .15s ease;\r\n  }\r\n  .lyc-or { align-self: center; color: #012d48; font: 500 .8rem\/1 \"Montserrat\", Arial, sans-serif; }\r\n  .lyc-tabs button:hover { background: #eef3f6; }\r\n  .lyc-tabs button[aria-selected=\"true\"] { background: #012d48; color: #fff; }\r\n  .lyc-tabs button:focus-visible { outline: 3px solid #ec6839; outline-offset: 2px; }\r\n\r\n  .lyc-panel iframe { display: block; width: 100%; }\r\n  #lyc-inquiry iframe { height: var(--lyc-height); }\r\n  \/* Calendly is drawn on a larger canvas, then scaled down to fit: fonts and buttons shrink together *\/\r\n  #lyc-calendly { min-width: 320px; height: var(--lyc-height); overflow: hidden; }\r\n  #lyc-calendly iframe {\r\n    width: calc(100% \/ var(--lyc-scale)) !important;\r\n    height: calc(100% \/ var(--lyc-scale)) !important;\r\n    transform: scale(var(--lyc-scale));\r\n    transform-origin: 0 0;\r\n    border: 0;\r\n  }\r\n\r\n  @media (max-width: 520px) {\r\n    .lyc-tabs button { min-width: 0; flex: 1; padding: 5px 8px; font-size: .75rem; }\r\n  }\r\n<\/style>\r\n\r\n<div class=\"lyc\" id=\"lyc\">\r\n\r\n  <div class=\"lyc-tabs\" role=\"tablist\" aria-label=\"How would you like to get in touch?\">\r\n    <button type=\"button\" role=\"tab\" id=\"lyc-tab-inquiry\" aria-selected=\"true\"  aria-controls=\"lyc-inquiry\" data-target=\"inquiry\">Make an inquiry<\/button>\r\n    <span class=\"lyc-or\" aria-hidden=\"true\">or<\/span>\r\n    <button type=\"button\" role=\"tab\" id=\"lyc-tab-meeting\" aria-selected=\"false\" aria-controls=\"lyc-meeting\" data-target=\"meeting\" tabindex=\"-1\">Book a meeting<\/button>\r\n  <\/div>\r\n\r\n  <!-- 1. Make an inquiry -->\r\n  <div class=\"lyc-panel\" id=\"lyc-inquiry\" role=\"tabpanel\" aria-labelledby=\"lyc-tab-inquiry\">\r\n    <iframe src=\"https:\/\/go-us.leyton.com\/l\/1089402\/2026-10-05\/5tcqbb\" height=\"520\" type=\"text\/html\" frameborder=\"0\" allowTransparency=\"true\" style=\"border: 0\" id=\"pardot-form-2\" title=\"Make an inquiry\"><\/iframe>\r\n    <script>\r\n    window.addEventListener(\"message\", function(event) {\r\n\r\n        if (event.origin !== \"https:\/\/go-us.leyton.com\") return;\r\n        if (!event.data) return;\r\n\r\n        if (event.data.event === \"pardotsubmission\") {\r\n\r\n            window.dataLayer = window.dataLayer || [];\r\n\r\n            window.dataLayer.push({\r\n                event: \"pardotsubmission\",\r\n                formId: event.data.formId\r\n            });\r\n\r\n        }\r\n\r\n    });\r\n    <\/script>\r\n  <\/div>\r\n\r\n  <!-- 2. Book a meeting -->\r\n  <div class=\"lyc-panel\" id=\"lyc-meeting\" role=\"tabpanel\" aria-labelledby=\"lyc-tab-meeting\" hidden>\r\n    <!-- Calendly inline widget: started by the script below (do not add the class \"calendly-inline-widget\", it would start a second copy) -->\r\n    <div id=\"lyc-calendly\" data-calendly-url=\"https:\/\/calendly.com\/meet-leyton\/tariff-refunds-discovery-meeting-partnership?hide_event_type_details=1&hide_gdpr_banner=1&text_color=012d48&primary_color=ec6839\"><\/div>\r\n  <\/div>\r\n<\/div>\r\n\r\n<script>\r\n(function () {\r\n  var tabs = Array.prototype.slice.call(document.querySelectorAll(\"#lyc [role=tab]\"));\r\n  var panels = {\r\n    inquiry: document.getElementById(\"lyc-inquiry\"),\r\n    meeting: document.getElementById(\"lyc-meeting\")\r\n  };\r\n  var calendlyStarted = false;\r\n\r\n  \/\/ Calendly is started the first time its tab is opened, so it gets the right size\r\n  function startCalendly() {\r\n    if (calendlyStarted) return;\r\n    calendlyStarted = true;\r\n    var el = document.getElementById(\"lyc-calendly\");\r\n\r\n    function init() {\r\n      if (el.querySelector(\"iframe\")) return; \/\/ already there, never add a second one\r\n      window.Calendly.initInlineWidget({ url: el.getAttribute(\"data-calendly-url\"), parentElement: el });\r\n    }\r\n\r\n    if (window.Calendly) { init(); return; }\r\n    var s = document.createElement(\"script\");\r\n    s.src = \"https:\/\/assets.calendly.com\/assets\/external\/widget.js\";\r\n    s.onload = init;\r\n    document.head.appendChild(s);\r\n  }\r\n\r\n  function select(name, focus) {\r\n    tabs.forEach(function (t) {\r\n      var on = t.getAttribute(\"data-target\") === name;\r\n      t.setAttribute(\"aria-selected\", on ? \"true\" : \"false\");\r\n      t.tabIndex = on ? 0 : -1;\r\n      if (on && focus) t.focus();\r\n    });\r\n    panels.inquiry.hidden = name !== \"inquiry\";\r\n    panels.meeting.hidden = name !== \"meeting\";\r\n    if (name === \"meeting\") startCalendly();\r\n  }\r\n\r\n  tabs.forEach(function (t, i) {\r\n    t.addEventListener(\"click\", function () { select(t.getAttribute(\"data-target\"), false); });\r\n    t.addEventListener(\"keydown\", function (e) {\r\n      var n = null;\r\n      if (e.key === \"ArrowRight\") n = tabs[(i + 1) % tabs.length];\r\n      if (e.key === \"ArrowLeft\")  n = tabs[(i + tabs.length - 1) % tabs.length];\r\n      if (n) { e.preventDefault(); select(n.getAttribute(\"data-target\"), true); }\r\n    });\r\n  });\r\n\r\n  \/* Anchor links on the page:\r\n       #pardot-form-2     -> scrolls to the block, whichever tab is open (inquiry or booking)\r\n       #inquiry \/ #meeting -> optional: open that specific tab and scroll to the block *\/\r\n  var anchors = {\r\n    \"#pardot-form-2\": \"keep\",\r\n    \"#inquiry\": \"inquiry\",\r\n    \"#meeting\": \"meeting\"\r\n  };\r\n\r\n  function goTo(hash) {\r\n    var name = anchors[hash];\r\n    if (!name) return false;\r\n    if (name !== \"keep\") select(name, false);\r\n    var box = document.getElementById(\"lyc\");\r\n    var calm = window.matchMedia && window.matchMedia(\"(prefers-reduced-motion: reduce)\").matches;\r\n    box.scrollIntoView({ behavior: calm ? \"auto\" : \"smooth\", block: \"start\" });\r\n    return true;\r\n  }\r\n\r\n  \/\/ Click on any link to one of the anchors above (works even if the hash is already in the URL)\r\n  document.addEventListener(\"click\", function (e) {\r\n    var a = e.target.closest && e.target.closest(\"a[href*='#']\");\r\n    if (!a || a.host !== location.host || a.pathname !== location.pathname) return;\r\n    if (!anchors[a.hash]) return;\r\n    e.preventDefault();\r\n    goTo(a.hash);\r\n    if (history.replaceState) history.replaceState(null, \"\", a.hash);\r\n  });\r\n\r\n  \/\/ Page opened with an anchor in the address (e.g. yourpage#lyc-calendly)\r\n  window.addEventListener(\"load\", function () { goTo(location.hash); });\r\n})();\r\n<\/script>\r\n<!-- Leyton contact: Make an inquiry \/ Book a meeting : end -->\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-449f81d e-flex e-con-boxed e-con e-parent\" data-id=\"449f81d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f47b7cd elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f47b7cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><i>A COST-BENEFIT LENS<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae3407d elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"ae3407d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Is Litigation Worth It For Your Phase 3 Refund?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4489950 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4489950\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Phase 3 access currently runs through the Court of International Trade. Filing suit is one way in, but it isn&#8217;t free, so claim size matters. Enter your estimated claim value to see a range of typical industry service fees and your potential net recovery, so you can judge whether filing is worth it. <strong>With Leyton, there&#8217;s no upfront cost. You&#8217;re invoiced only after we deliver your refund.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8014c4 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a8014c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<!-- IEEPA Refund Benefit Calculator \u2014 Elementor \/ HTML-widget embed snippet -->\n<!-- Paste this whole block into an HTML widget (or \"Custom HTML\" element). -->\n<!-- Everything is scoped under .rbc-calc so it will not affect the rest of the page (or the other csc- \/ ied- calculators). -->\n<!-- The service fee is an INDUSTRY ESTIMATE (a range). To change the fee schedule, range or interest rate, edit the CONFIG block at the top of the <script>. -->\n\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Space+Grotesk:wght@600;700&#038;family=IBM+Plex+Sans:wght@400;500;600&#038;display=swap\" rel=\"stylesheet\">\n\n<div class=\"rbc-calc\" id=\"rbc-calc-widget\">\n\n  <style>\n    .rbc-calc{\n      --csc-navy:#012D48;\n      --csc-orange:#EC6839;\n      --csc-ink:#1A1E24;\n      --csc-slate:#63697A;\n      --csc-line:#E3DFD6;\n      --rbc-pct:0%;\n\n      font-family: 'IBM Plex Sans', system-ui, -apple-system, sans-serif;\n      color: var(--csc-ink);\n      display:flex;\n      justify-content:center;\n      padding: 16px 20px 40px;\n    }\n    @media (max-width: 768px){\n      .rbc-calc{ padding: 50px 20px; }\n    }\n\n    .rbc-calc *{ box-sizing:border-box; }\n\n    .rbc-calc .rbc-block{\n      width:100%;\n      max-width: 860px;\n      border-radius: 16px;\n      border: 1px solid var(--csc-line);\n      padding: 20px;\n      display:grid;\n      grid-template-columns: 260px 1fr;\n      gap: 32px;\n    }\n    @media (max-width: 768px){\n      .rbc-calc .rbc-block{ grid-template-columns: 1fr; padding: 24px 20px; width:100%; }\n    }\n\n    .rbc-calc .rbc-controls{ min-width:0; }\n    .rbc-calc .rbc-display{ min-width:0; display:flex; flex-direction:column; }\n    @media (max-width: 768px){\n      .rbc-calc .rbc-display{ padding-top: 4px; margin-top: 4px; }\n    }\n\n    .rbc-calc .rbc-field{ margin-bottom: 16px; }\n    .rbc-calc .rbc-field label{\n      display:block;\n      font-size: 13px;\n      font-weight:600;\n      color: var(--csc-navy);\n      margin-bottom: 8px;\n    }\n\n    .rbc-calc .rbc-money-input{\n      display:flex;\n      align-items:center;\n      border: 1.5px solid var(--csc-line);\n      border-radius: 10px;\n      padding: 0 14px;\n    }\n    .rbc-calc .rbc-money-input:focus-within{ border-color: var(--csc-orange); }\n    .rbc-calc .rbc-money-input span{ color: var(--csc-slate); font-size:17px; padding-right:4px; }\n    .rbc-calc .rbc-money-input input{\n      border:none; background:transparent; outline:none;\n      font-size: 19px; font-family:'IBM Plex Sans',sans-serif;\n      color: var(--csc-ink); padding: 11px 0; width:100%;\n      font-variant-numeric: tabular-nums;\n    }\n\n    .rbc-calc .rbc-slider-wrap{ margin-top: 4px; }\n    .rbc-calc input[type=\"range\"]{\n      width:100%;\n      -webkit-appearance:none; appearance:none;\n      height:4px; border-radius:2px; margin: 8px 0;\n      background: linear-gradient(to right, var(--csc-orange) var(--rbc-pct), var(--csc-line) var(--rbc-pct));\n      outline:none;\n    }\n    .rbc-calc input[type=\"range\"]::-webkit-slider-thumb{\n      -webkit-appearance:none; width:18px; height:18px; border-radius:50%;\n      background: var(--csc-orange); border:3px solid #fff;\n      box-shadow: 0 0 0 1px var(--csc-orange); cursor:pointer;\n    }\n    .rbc-calc input[type=\"range\"]::-moz-range-thumb{\n      width:18px; height:18px; border-radius:50%;\n      background: var(--csc-orange); border:3px solid #fff;\n      box-shadow: 0 0 0 1px var(--csc-orange); cursor:pointer;\n    }\n    .rbc-calc input[type=\"range\"]:focus-visible{ outline: 2px solid var(--csc-orange); outline-offset: 4px; }\n    .rbc-calc .rbc-range-labels{\n      display:flex; justify-content:space-between;\n      font-size: 12px; color: var(--csc-slate);\n      font-variant-numeric: tabular-nums;\n    }\n\n    .rbc-calc .rbc-panel{\n      background: var(--csc-navy);\n      color: #fff;\n      border-radius: 12px;\n      padding: 22px 24px;\n      display:flex;\n      flex-direction:column;\n      height:100%;\n    }\n    .rbc-calc .rbc-stat{\n      padding-bottom: 14px;\n      margin-bottom: 14px;\n      border-bottom: 1px solid rgba(255,255,255,0.16);\n    }\n    .rbc-calc .rbc-stat:last-of-type{ border-bottom:none; margin-bottom:0; padding-bottom:0; }\n    .rbc-calc .rbc-stat .rbc-label{\n      font-size: 13px;\n      font-weight: 500;\n      color: rgba(255,255,255,0.78);\n      margin-bottom: 6px;\n      line-height:1.3;\n    }\n    .rbc-calc .rbc-stat .rbc-value{\n      font-family:'Space Grotesk', system-ui, sans-serif;\n      font-weight:700;\n      font-size: 22px;\n      color:#fff;\n      font-variant-numeric: tabular-nums;\n      line-height:1.15;\n    }\n    .rbc-calc .rbc-stat.rbc-accent .rbc-value{\n      font-size: 28px;\n      color: var(--csc-orange);\n      line-height:1.1;\n    }\n    .rbc-calc .rbc-keep{\n      margin-top: 8px;\n      font-size: 12.5px;\n      color: rgba(255,255,255,0.78);\n      font-weight: 500;\n    }\n\n    .rbc-calc .rbc-note{\n      margin-top: auto;\n      padding-top: 16px;\n      font-size: 11.5px;\n      line-height: 1.45;\n      color: rgba(255,255,255,0.72);\n    }\n    @media (max-width: 480px){\n      .rbc-calc .rbc-stat .rbc-value{ font-size: 19px; }\n      .rbc-calc .rbc-stat.rbc-accent .rbc-value{ font-size: 21px; }\n    }\n\n    .rbc-calc .rbc-tip{\n      display:inline-flex;\n      align-items:center;\n      justify-content:center;\n      width: 15px;\n      height: 15px;\n      margin-left: 5px;\n      border-radius: 50%;\n      border: 1.3px solid rgba(255,255,255,0.7);\n      color: rgba(255,255,255,0.85);\n      font-size: 10px;\n      font-weight:600;\n      cursor:help;\n      position: relative;\n      vertical-align: middle;\n    }\n    .rbc-calc .rbc-tip .rbc-tip-box{\n      display:none;\n      position:absolute;\n      bottom: calc(100% + 8px);\n      left: -8px;\n      width: 220px;\n      background: #fff;\n      color: var(--csc-ink);\n      border: 1px solid var(--csc-line);\n      border-radius: 8px;\n      padding: 10px 12px;\n      font-size: 11.5px;\n      font-weight: 400;\n      line-height: 1.4;\n      text-align: left;\n      box-shadow: 0 4px 12px rgba(1,45,72,0.12);\n      z-index: 10;\n      white-space: normal;\n    }\n    .rbc-calc .rbc-tip:hover .rbc-tip-box,\n    .rbc-calc .rbc-tip:focus .rbc-tip-box,\n    .rbc-calc .rbc-tip.rbc-tip-open .rbc-tip-box{\n      display:block;\n    }\n  <\/style>\n\n  <div class=\"rbc-block\">\n    <div class=\"rbc-controls\">\n      <div class=\"rbc-field\">\n        <label for=\"rbc-claim\">Claim value<\/label>\n        <div class=\"rbc-money-input\">\n          <span>$<\/span>\n          <input id=\"rbc-claim\" type=\"text\" inputmode=\"numeric\" value=\"100,000\">\n        <\/div>\n      <\/div>\n\n      <div class=\"rbc-slider-wrap\">\n        <input id=\"rbc-slider\" type=\"range\" min=\"10000\" max=\"1000000\" step=\"1000\" value=\"100000\" aria-label=\"Claim value\">\n        <div class=\"rbc-range-labels\"><span>$10,000<\/span><span>$1,000,000<\/span><\/div>\n      <\/div>\n\n    <\/div>\n\n    <div class=\"rbc-display\">\n      <div class=\"rbc-panel\">\n        <div class=\"rbc-stat\">\n          <div class=\"rbc-label\">Industry service fee estimate\n            <span class=\"rbc-tip\" tabindex=\"0\">?\n              <span class=\"rbc-tip-box\">A market range for legal and refund-recovery services.<\/span>\n            <\/span>\n          <\/div>\n          <div class=\"rbc-value\" id=\"rbc-fee\">&mdash;<\/div>\n        <\/div>\n        <div class=\"rbc-stat\">\n          <div class=\"rbc-label\">Interest earned\n            <span class=\"rbc-tip\" tabindex=\"0\">?\n              <span class=\"rbc-tip-box\">Illustrative estimate. Actual interest depends on when your duties were paid.<\/span>\n            <\/span>\n          <\/div>\n          <div class=\"rbc-value\" id=\"rbc-interest\">&mdash;<\/div>\n        <\/div>\n        <div class=\"rbc-stat rbc-accent\">\n          <div class=\"rbc-label\">Estimated total recovery<\/div>\n          <div class=\"rbc-value\" id=\"rbc-total\">&mdash;<\/div>\n          <div class=\"rbc-keep\" id=\"rbc-keep\">&mdash;<\/div>\n        <\/div>\n        <div class=\"rbc-note\">The service fee is an estimate based on industry norms, shown as a range. Please contact a Leyton global trade specialist to get your custom proposal.<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n\n<\/div>\n\n<script>\n(function(){\n  const root = document.getElementById('rbc-calc-widget');\n  if (!root) return;\n\n  \/* ===== CONFIG: edit these to change the numbers ===== *\/\n  const CONFIG = {\n    MIN_CLAIM: 10000,          \/\/ slider minimum\n    MAX_CLAIM: 1000000,        \/\/ slider maximum\n    INTEREST_RATE: 0.05,       \/\/ interest earned = claim value x this rate\n    FEE_MINIMUM: 10000,        \/\/ lowest service fee\n    FEE_BASE: 5000,            \/\/ flat part of the fee\n    FEE_TIER1_LIMIT: 100000,   \/\/ claim value up to this amount uses TIER1 rate\n    FEE_TIER1_RATE: 0.25,\n    FEE_TIER2_RATE: 0.20,      \/\/ claim value above the limit\n    FEE_RANGE_LOW: 0.8,        \/\/ low end of the fee range  = reference fee x 0.8\n    FEE_RANGE_HIGH: 1.2,       \/\/ high end of the fee range = reference fee x 1.2\n    FEE_MIN_PCT: 0.20          \/\/ the low end of the range never drops below this % of the claim value\n  };\n  \/* ==================================================== *\/\n\n  const claimInput = root.querySelector('#rbc-claim');\n  const slider = root.querySelector('#rbc-slider');\n  const feeEl = root.querySelector('#rbc-fee');\n  const interestEl = root.querySelector('#rbc-interest');\n  const totalEl = root.querySelector('#rbc-total');\n  const keepEl = root.querySelector('#rbc-keep');\n\n  function fmtMoney(n){\n    if (!isFinite(n)) return '$0';\n    return '$' + Math.round(n).toLocaleString('en-US');\n  }\n  function parseMoney(str){\n    const n = parseFloat(String(str).replace(\/[^0-9.]\/g,''));\n    return isFinite(n) ? n : 0;\n  }\n  function clamp(n, lo, hi){ return Math.min(Math.max(n, lo), hi); }\n\n  function serviceFee(c){\n    const t1 = Math.min(c, CONFIG.FEE_TIER1_LIMIT) * CONFIG.FEE_TIER1_RATE;\n    const t2 = Math.max(c - CONFIG.FEE_TIER1_LIMIT, 0) * CONFIG.FEE_TIER2_RATE;\n    return Math.max(CONFIG.FEE_MINIMUM, CONFIG.FEE_BASE + t1 + t2);\n  }\n\n  function fmtRange(a, b){\n    return Math.round(a) === Math.round(b) ? fmtMoney(a) : fmtMoney(a) + ' \\u2013 ' + fmtMoney(b);\n  }\n\n  function setSliderFill(v){\n    const pct = (clamp(v, CONFIG.MIN_CLAIM, CONFIG.MAX_CLAIM) - CONFIG.MIN_CLAIM) \/ (CONFIG.MAX_CLAIM - CONFIG.MIN_CLAIM) * 100;\n    root.style.setProperty('--rbc-pct', pct + '%');\n  }\n\n  function render(){\n    const claim = clamp(parseMoney(claimInput.value), CONFIG.MIN_CLAIM, CONFIG.MAX_CLAIM);\n    const interest = claim * CONFIG.INTEREST_RATE;\n    const feeRef = serviceFee(claim);\n    const feeLow = Math.max(feeRef * CONFIG.FEE_RANGE_LOW, claim * CONFIG.FEE_MIN_PCT);\n    const feeHigh = Math.max(feeRef * CONFIG.FEE_RANGE_HIGH, feeLow);\n    const totalLow = Math.max(0, claim + interest - feeHigh);\n    const totalHigh = Math.max(0, claim + interest - feeLow);\n\n    feeEl.textContent = fmtRange(feeLow, feeHigh);\n    interestEl.textContent = fmtMoney(interest);\n    totalEl.textContent = fmtRange(totalLow, totalHigh);\n    const keepHigh = Math.round(totalHigh \/ claim * 100);\n    keepEl.textContent = 'You keep up to ' + keepHigh + '% of your claim value';\n    setSliderFill(claim);\n  }\n\n  slider.addEventListener('input', function(){\n    claimInput.value = Number(slider.value).toLocaleString('en-US');\n    render();\n  });\n\n  claimInput.addEventListener('input', function(e){\n    let raw = e.target.value.replace(\/[^0-9]\/g,'');\n    if (raw === '') raw = '0';\n    e.target.value = Number(raw).toLocaleString('en-US');\n    const v = parseMoney(e.target.value);\n    slider.value = clamp(v, CONFIG.MIN_CLAIM, CONFIG.MAX_CLAIM);\n    render();\n  });\n  claimInput.addEventListener('blur', function(){\n    const v = clamp(parseMoney(claimInput.value), CONFIG.MIN_CLAIM, CONFIG.MAX_CLAIM);\n    claimInput.value = v.toLocaleString('en-US');\n    slider.value = v;\n    render();\n  });\n\n  root.querySelectorAll('.rbc-tip').forEach(function(tip){\n    tip.addEventListener('click', function(e){\n      e.stopPropagation();\n      root.querySelectorAll('.rbc-tip.rbc-tip-open').forEach(function(t){ if (t!==tip) t.classList.remove('rbc-tip-open'); });\n      tip.classList.toggle('rbc-tip-open');\n    });\n  });\n  document.addEventListener('click', function(){\n    root.querySelectorAll('.rbc-tip.rbc-tip-open').forEach(function(t){ t.classList.remove('rbc-tip-open'); });\n  });\n\n  render();\n})();\n<\/script>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef6fd23 fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"ef6fd23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#pardot-form-2\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Get your custom proposal<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-75f07ca3 e-flex e-con-boxed e-con e-parent\" data-id=\"75f07ca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3956ce3e liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"3956ce3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Exploring<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e9607af elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6e9607af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our Latest Insight<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62333f8d elementor-arrows-position-outside elementor-widget__width-initial elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-loop-carousel\" data-id=\"62333f8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:&quot;390&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:40,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&quot;,&quot;slides_to_show&quot;:&quot;3&quot;,&quot;slides_to_show_widescreen&quot;:&quot;3&quot;,&quot;slides_to_show_laptop&quot;:&quot;3&quot;,&quot;slides_to_show_tablet_extra&quot;:&quot;3&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile_extra&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;.elementor-loop-container&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-carousel.post\">\n\t\t\t\t\t\t\t<div class=\"swiper elementor-loop-container elementor-grid\" dir=\"ltr\">\n\t\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t<style id=\"loop-390\">.elementor-390 .elementor-element.elementor-element-4a81bb3{--display:flex;}.elementor-widget-theme-post-featured-image .widget-image-caption{color:var( --e-global-color-text );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-weight:var( --e-global-typography-text-font-weight );}.elementor-390 .elementor-element.elementor-element-da7c2db{text-align:center;}.elementor-390 .elementor-element.elementor-element-da7c2db img{width:100%;}.elementor-390 .elementor-element.elementor-element-ed8ba0b{--display:flex;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-390 .elementor-element.elementor-element-4e557b8{margin:0px 0px calc(var(--kit-widget-spacing, 0px) + 12px) 0px;padding:0px 0px 0px 0px;border-radius:37px 37px 37px 37px;}.elementor-widget-heading .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-weight:var( --e-global-typography-primary-font-weight );color:var( --e-global-color-primary );}.elementor-390 .elementor-element.elementor-element-b28abc9 .elementor-heading-title{font-family:\"Montserrat\", Sans-serif;font-size:16px;font-weight:600;line-height:22px;color:#FFFFFF;}.elementor-390 .elementor-element.elementor-element-b28abc9{padding:0px 0px 06px 0px;width:var( --container-widget-width, 91% );max-width:91%;--container-widget-width:91%;--container-widget-flex-grow:0;}.elementor-390 .elementor-element.elementor-element-aa0cc76{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:center;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-widget-text-editor{font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-weight:var( --e-global-typography-text-font-weight );color:var( --e-global-color-text );}.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:var( --e-global-color-primary );}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap, .elementor-widget-text-editor.elementor-drop-cap-view-default .elementor-drop-cap{color:var( --e-global-color-primary );border-color:var( --e-global-color-primary );}.elementor-390 .elementor-element.elementor-element-26d0996{font-family:\"Montserrat\", Sans-serif;font-size:13px;font-weight:400;line-height:19px;color:#FFFFFF8C;}.elementor-390 .elementor-element.elementor-element-5d9c55d{--display:flex;--gap:12px 12px;--row-gap:12px;--column-gap:12px;}.elementor-390 .elementor-element.elementor-element-5749d03{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:center;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--flex-wrap:wrap;--align-content:flex-start;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-390 .elementor-element.elementor-element-8b8720f .elementor-heading-title{font-family:\"Montserrat\", Sans-serif;font-size:13px;font-weight:500;line-height:17px;color:#012D48;}.elementor-390 .elementor-element.elementor-element-8b8720f{padding:0.3rem 0.7rem 0.3rem 0.7rem;background-color:#FFFFFF2E;border-radius:16px 16px 16px 16px;}.elementor-390 .elementor-element.elementor-element-8b8720f.elementor-element{--align-self:flex-start;}.elementor-390 .elementor-element.elementor-element-85f5b92{border-radius:37px 37px 37px 37px;}.elementor-390 .elementor-element.elementor-element-c08e52b .elementor-heading-title{font-family:\"Montserrat\", Sans-serif;font-size:18px;font-weight:600;line-height:23px;color:#012D48;}.elementor-390 .elementor-element.elementor-element-c08e52b{width:var( --container-widget-width, 91% );max-width:91%;--container-widget-width:91%;--container-widget-flex-grow:0;}.elementor-widget-theme-post-excerpt{font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-weight:var( --e-global-typography-text-font-weight );color:var( --e-global-color-text );}.elementor-390 .elementor-element.elementor-element-ee47cfc{font-family:\"Montserrat\", Sans-serif;font-size:12px;font-weight:400;}.elementor-widget-button .elementor-button{font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-weight:var( --e-global-typography-accent-font-weight );background-color:var( --e-global-color-accent );}.elementor-390 .elementor-element.elementor-element-71d5137 .elementor-button-content-wrapper{flex-direction:row-reverse;}.elementor-390 .elementor-element.elementor-element-71d5137 .elementor-button .elementor-button-content-wrapper{gap:7px;}.elementor-390 .elementor-element.elementor-element-71d5137 .elementor-button{fill:#012D48;color:#012D48;background-color:#FFFFFF;border-radius:20px 20px 20px 20px;}.elementor-390 .elementor-element.elementor-element-71d5137 .elementor-button:hover, .elementor-390 .elementor-element.elementor-element-71d5137 .elementor-button:focus{color:#FFFFFF;background-color:#012D48;}.elementor-390 .elementor-element.elementor-element-71d5137 .elementor-button:hover svg, .elementor-390 .elementor-element.elementor-element-71d5137 .elementor-button:focus svg{fill:#FFFFFF;}\/* Start custom CSS for theme-post-featured-image, class: .elementor-element-da7c2db *\/.elementor-390 .elementor-element.elementor-element-da7c2db{\r\n    position: absolute !important;\r\n    inset: 0;\r\n    width: 100% !important;\r\n    z-index: 0;\r\n}\r\n.elementor-390 .elementor-element.elementor-element-da7c2db img{\r\n     height: 100% !important;\r\n    object-fit: cover;\r\n}\/* End custom CSS *\/\n\/* Start custom CSS for shortcode, class: .elementor-element-1a37604 *\/.elementor-390 .elementor-element.elementor-element-1a37604{\n    color: #FFF;\nfont-family: Montserrat;\nfont-size: 13.569px;\nfont-weight: 600;\nline-height: 19.106px; \n}\/* End custom CSS *\/\n\/* Start custom CSS for container, class: .elementor-element-ed8ba0b *\/.elementor-390 .elementor-element.elementor-element-ed8ba0b {\r\n    position: absolute !important;\r\n    bottom: 0;\r\n    left: 0;\r\n    right: 0;\r\n    z-index: 2;\r\n    padding: 20px;\r\n}\/* End custom CSS *\/\n\/* Start custom CSS for heading, class: .elementor-element-8b8720f *\/.elementor-390 .elementor-element.elementor-element-8b8720f{\n    display: none;\n}\/* End custom CSS *\/\n\/* Start custom CSS for theme-post-excerpt, class: .elementor-element-ee47cfc *\/.elementor-390 .elementor-element.elementor-element-ee47cfc{\n     display: -webkit-box !important;\n    -webkit-line-clamp: 5;\n    -webkit-box-orient: vertical;\n    overflow: hidden;\n}\/* End custom CSS *\/\n\/* Start custom CSS for container, class: .elementor-element-5d9c55d *\/.elementor-390 .elementor-element.elementor-element-5d9c55d {\n    position: absolute;\n    inset: 0;\n    z-index: 3;\n    padding: 24px;\n    background: rgba(255, 255, 255, 0.70);  \n    backdrop-filter: blur(9px);             \n    -webkit-backdrop-filter: blur(5px);\n    border-radius: 20px;\n    border: 1px solid rgba(255,255,255,0.45);\n    display: flex;\n    flex-direction: column;\n    gap: 12px;\n    opacity: 0;\n    transform: translateY(100%);\n    transition: transform 0.4s cubic-bezier(0.25,0.8,0.25,1), opacity 0.3s ease;\n}\/* End custom CSS *\/\n\/* Start custom CSS for button, class: .elementor-element-71d5137 *\/.elementor-390 .elementor-element.elementor-element-71d5137 .elementor-button-icon{\n    transform: rotate(-35deg);\n}\/* End custom CSS *\/\n\/* Start custom CSS for container, class: .elementor-element-4a81bb3 *\/.elementor-390 .elementor-element.elementor-element-4a81bb3 {\r\n    border-radius: 20px;\r\n    overflow: hidden;\r\n    position: relative;\r\n    min-height: 350px;\r\n}\r\n\r\n.elementor-390 .elementor-element.elementor-element-4a81bb3::after {\r\n    content: '';\r\n    position: absolute;\r\n    inset: 0;\r\n    background: linear-gradient(180deg, rgba(0, 0, 0, 0.00) 25%, rgba(0, 43, 72, 0.85) 100%);\r\n    pointer-events: none;\r\n    border-radius: 16px;\r\n}\r\n.elementor-390 .elementor-element.elementor-element-4a81bb3:hover .card-content {\r\n    opacity: 1 !important;\r\n    transform: translateY(0) !important;\r\n}\r\n.elementor-390 .elementor-element.elementor-element-4a81bb3 .card-button{\r\n    opacity: 0;\r\n    position: absolute;\r\n    right: 24px;\r\n    bottom: 24px;\r\n    z-index: 2;\r\n    transition: .3s;\r\n    \r\n}\r\n.elementor-390 .elementor-element.elementor-element-4a81bb3:hover .card-button {\r\n    opacity: 1 ;\r\n    z-index: 3;\r\n}\r\n.elementor-390 .elementor-element.elementor-element-4a81bb3 .card-term{\r\n    width: fit-content;\r\n    background-color: #FFFFFF2E;\r\n    border-radius: 37px;\r\n    line-height: 1;\r\n    font-size: 12px;\r\n    padding: 4px 12px;\r\n    line-height: 16px;\r\n    color: white;\r\n    font-family: \"Montserrat\";\r\n    font-weight: 500;\r\n}\r\n\r\n.elementor-390 .elementor-element.elementor-element-4a81bb3:hover .card-content .card-term{\r\n    color:#012D48;\r\n   \r\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"390\" class=\"elementor elementor-390 swiper-slide e-loop-item e-loop-item-7928 post-7928 article type-article status-publish format-standard has-post-thumbnail hentry category-international-en-en category-tax-updates-en tag-ieepa tag-tariff-en expertise-duty-and-tariff-recovery expertise-global-trade-optimization\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"262\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-81-768x262.png\" class=\"attachment-medium_large size-medium_large wp-image-8021\" alt=\"Nintendo IEEPA\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-81-768x262.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-81-300x102.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-81-1024x349.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-81-1536x524.png 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-81-400x136.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-81.png 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Duty and Tariff Recovery<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nintendo Launches &#8220;Customer Appreciation Sale,&#8221; Partly Funded by IEEPA Tariff Refunds<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--article\">Article<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t25 September 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8720f title-exluded card-term liquid-glass2  elementor-widget elementor-widget-heading\" data-id=\"8b8720f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/leyton.com\/us\/category\/international-en-en\/\" rel=\"tag\">International<\/a>, <a href=\"https:\/\/leyton.com\/us\/category\/tax-updates-en\/\" rel=\"tag\">Tax Updates<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Duty and Tariff Recovery<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Nintendo Launches &#8220;Customer Appreciation Sale,&#8221; Partly Funded by IEEPA Tariff Refunds<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/us\/insights\/articles\/nintendo-launches-customer-appreciation-sale-partly-funded-by-ieepa-tariff-refunds\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"390\" class=\"elementor elementor-390 swiper-slide e-loop-item e-loop-item-7824 post-7824 article type-article status-publish format-standard has-post-thumbnail hentry category-international-en-en category-news-en category-tax-updates-en tag-ieepa tag-tariff-en expertise-duty-and-tariff-recovery expertise-global-trade-optimization\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"262\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-80-768x262.png\" class=\"attachment-medium_large size-medium_large wp-image-7830\" alt=\"CAPE\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-80-768x262.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-80-300x102.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-80-1024x349.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-80-1536x524.png 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-80-400x136.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/09\/USA-Website-inside-pictures-80.png 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Duty and Tariff Recovery<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CAPE Phase 3 Set to Launch October 6: What It Means for IEEPA Tariff Refunds\u00a0<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--article\">Article<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t17 September 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8720f title-exluded card-term liquid-glass2  elementor-widget elementor-widget-heading\" data-id=\"8b8720f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/leyton.com\/us\/category\/international-en-en\/\" rel=\"tag\">International<\/a>, <a href=\"https:\/\/leyton.com\/us\/category\/news-en\/\" rel=\"tag\">News<\/a>, <a href=\"https:\/\/leyton.com\/us\/category\/tax-updates-en\/\" rel=\"tag\">Tax Updates<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Duty and Tariff Recovery<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">CAPE Phase 3 Set to Launch October 6: What It Means for IEEPA Tariff Refunds\u00a0<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/us\/insights\/articles\/cape-phase-3-set-to-launch-october-6-what-it-means-for-ieepa-tariff-refunds\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"390\" class=\"elementor elementor-390 swiper-slide e-loop-item e-loop-item-7217 post-7217 article type-article status-publish format-standard has-post-thumbnail hentry category-news-en tag-tariff-en expertise-global-trade-optimization\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"650\" height=\"360\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/08\/canada-tariffs-on-us-1.png\" class=\"attachment-medium_large size-medium_large wp-image-7237\" alt=\"canada tariffs on us\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/08\/canada-tariffs-on-us-1.png 650w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/08\/canada-tariffs-on-us-1-300x166.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/08\/canada-tariffs-on-us-1-400x222.png 400w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Global Trade Optimization<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">New Canadian Tariffs Create Cost and Compliance Challenges for U.S. Companies\u00a0<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--article\">Article<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t25 August 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8720f title-exluded card-term liquid-glass2  elementor-widget elementor-widget-heading\" data-id=\"8b8720f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/leyton.com\/us\/category\/news-en\/\" rel=\"tag\">News<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Global Trade Optimization<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">New Canadian Tariffs Create Cost and Compliance Challenges for U.S. Companies\u00a0<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/us\/insights\/articles\/new-canadian-tariffs-create-cost-and-compliance-challenges-for-u-s-companies\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"390\" class=\"elementor elementor-390 swiper-slide e-loop-item e-loop-item-3446 post-3446 article type-article status-publish format-standard has-post-thumbnail hentry category-international-en-en category-tax-updates-en tag-ieepa tag-tariff-en expertise-global-trade-optimization\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"262\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-68-768x262.png\" class=\"attachment-medium_large size-medium_large wp-image-3447\" alt=\"Trade\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-68-768x262.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-68-300x102.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-68-1024x349.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-68-1536x524.png 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-68-400x136.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-68.png 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Global Trade Optimization<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">U.S. Global Trade: A Strategic Trade Function for U.S. Importers and Exporters<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--article\">Article<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t9 July 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8720f title-exluded card-term liquid-glass2  elementor-widget elementor-widget-heading\" data-id=\"8b8720f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/leyton.com\/us\/category\/international-en-en\/\" rel=\"tag\">International<\/a>, <a href=\"https:\/\/leyton.com\/us\/category\/tax-updates-en\/\" rel=\"tag\">Tax Updates<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Global Trade Optimization<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">U.S. Global Trade: A Strategic Trade Function for U.S. Importers and Exporters<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/us\/insights\/articles\/u-s-global-trade-a-strategic-trade-function-for-u-s-importers-and-exporters\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"390\" class=\"elementor elementor-390 swiper-slide e-loop-item e-loop-item-3427 post-3427 article type-article status-publish format-standard has-post-thumbnail hentry category-international-en-en tag-vat-en expertise-global-trade-optimization\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"262\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-61-1024x349-1-768x262.jpg\" class=\"attachment-medium_large size-medium_large wp-image-3429\" alt=\"assembly VAT\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-61-1024x349-1-768x262.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-61-1024x349-1-300x102.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-61-1024x349-1-400x136.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-61-1024x349-1.jpg 1024w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Global Trade Optimization<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Supply, Assembly &amp; Installation in the EU: Could be costing you VAT!<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--article\">Article<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t22 June 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8720f title-exluded card-term liquid-glass2  elementor-widget elementor-widget-heading\" data-id=\"8b8720f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/leyton.com\/us\/category\/international-en-en\/\" rel=\"tag\">International<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Global Trade Optimization<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Supply, Assembly &amp; Installation in the EU: Could be costing you VAT!<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/us\/insights\/articles\/supply-assembly-installation-in-the-eu-could-be-costing-you-vat\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"390\" class=\"elementor elementor-390 swiper-slide e-loop-item e-loop-item-3404 post-3404 article type-article status-publish format-standard has-post-thumbnail hentry category-international-en-en tag-ieepa tag-tariff-en expertise-global-trade-optimization\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"262\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-59-1024x349-1-768x262.jpg\" class=\"attachment-medium_large size-medium_large wp-image-3405\" alt=\"CBP\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-59-1024x349-1-768x262.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-59-1024x349-1-300x102.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-59-1024x349-1-400x136.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/USA-Website-inside-pictures-59-1024x349-1.jpg 1024w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Global Trade Optimization<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CBP Says $20.6 Billion in IEEPA Tariff Refunds Have Been Sent<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--article\">Article<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t2 June 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8720f title-exluded card-term liquid-glass2  elementor-widget elementor-widget-heading\" data-id=\"8b8720f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/leyton.com\/us\/category\/international-en-en\/\" rel=\"tag\">International<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Global Trade Optimization<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">CBP Says $20.6 Billion in IEEPA Tariff Refunds Have Been Sent<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/us\/insights\/articles\/cbp-says-20-6-billion-in-ieepa-tariff-refunds-have-been-sent\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"390\" class=\"elementor elementor-390 swiper-slide e-loop-item e-loop-item-3397 post-3397 article type-article status-publish format-standard has-post-thumbnail hentry category-international-en-en category-tax-updates-en tag-vat-en expertise-global-trade-optimization\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"277\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IBERIA-headers-for-webpages-13-400x277-1.png\" class=\"attachment-medium_large size-medium_large wp-image-3399\" alt=\"VAT registration\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IBERIA-headers-for-webpages-13-400x277-1.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/07\/IBERIA-headers-for-webpages-13-400x277-1-300x208.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Global Trade Optimization<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">You Don\u2019t Have to VAT Register. But What If You Should?<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--article\">Article<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t20 May 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8720f title-exluded card-term liquid-glass2  elementor-widget elementor-widget-heading\" data-id=\"8b8720f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/leyton.com\/us\/category\/international-en-en\/\" rel=\"tag\">International<\/a>, <a href=\"https:\/\/leyton.com\/us\/category\/tax-updates-en\/\" rel=\"tag\">Tax Updates<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Global Trade Optimization<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">You Don\u2019t Have to VAT Register. But What If You Should?<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/us\/insights\/articles\/you-dont-have-to-vat-register-but-what-if-you-should\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fae625c fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"7fae625c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/us\/our-thinking\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View all articles<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-401d0580 e-flex e-con-boxed e-con e-parent\" data-id=\"401d0580\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d765e6a elementor-widget elementor-widget-text-editor\" data-id=\"5d765e6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Get in Touch<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95271de elementor-widget elementor-widget-heading\" data-id=\"95271de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> <span>Schedule<\/span> a Free Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b9183f6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2b9183f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Leyton helps businesses navigate IEEPA tariff refund with support from experienced lawyers and trade experts. We assess import and export activities, manage compliance and documentation, and work with authorities to help reduce tariff exposure and operational burden.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5408c5e5 fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"5408c5e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/us\/contact-us\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b5d786b elementor-widget elementor-widget-html\" data-id=\"5b5d786b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 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.line-animation-container {\r\n    width: 100%;\r\n    transform: translateX(-50%);\r\n    left: 50%;\r\n    top: -100px;\r\n    position: absolute;\r\n    min-height: 400px;\r\n    background: transparent;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n  }\r\n  svg {\r\n    width: 80%;\r\n    max-width: 600px;\r\n    height: auto;\r\n    overflow: visible;\r\n  }\r\n  .track {\r\n    opacity: 0.15;\r\n  }\r\n  \r\n  @media (max-width: 550px) {\r\n     .line-animation-container {\r\n        width: 90%;\r\n        top: -160px;\r\n     }\r\n  }\r\n<\/style>\r\n\r\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/animejs\/3.2.1\/anime.min.js\"><\/script>\r\n<script>\r\n  window.addEventListener('DOMContentLoaded', () => {\r\n    const path = document.querySelector('#squicher-line');\r\n    const length = path.getTotalLength();\r\n\r\n    \/\/ Variable Animation for the \"Squicher\" Effect\r\n    anime({\r\n      targets: path,\r\n      strokeDashoffset: [length, -length],\r\n      \/\/ This is the variable length logic:\r\n      \/\/ It starts short, stretches in the middle, and shrinks at the end\r\n      strokeDasharray: [\r\n        { value: `20 ${length}`, duration: 0 },\r\n        { value: `150 ${length}`, duration: 7000, easing: 'easeInOutQuad' },\r\n        { value: `20 ${length}`, duration: 7000, easing: 'easeInOutQuad' }\r\n      ],\r\n      duration: 20000,\r\n      easing: 'linear',\r\n      loop: true\r\n    });\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e6ecf3f e-flex e-con-boxed e-con e-parent\" data-id=\"1e6ecf3f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39ad6f88 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"39ad6f88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>FAQs<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d5932b elementor-widget elementor-widget-heading\" data-id=\"26d5932b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20e6428b elementor-widget elementor-widget-text-editor\" data-id=\"20e6428b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Can\u2019t find the answer you\u2019re after?<a style=\"color: #ec6839;\" href=\"\/..\/us\/contact-us\/\" target=\"_blank\" rel=\"noopener\"><strong> Please contact our team<\/strong><br \/><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8710028 elementor-widget elementor-widget-n-accordion\" data-id=\"8710028\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1410\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1410\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What are IEEPA tariffs? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1410\" class=\"elementor-element elementor-element-e1ff8f7 e-con-full e-flex e-con e-child\" data-id=\"e1ff8f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1410\" class=\"elementor-element elementor-element-af6bf34 e-flex e-con-boxed e-con e-child\" data-id=\"af6bf34\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e56ffc elementor-widget elementor-widget-text-editor\" data-id=\"6e56ffc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In 2025, the U.S. imposed tariffs under the International Emergency Economic Powers Act (IEEPA) on certain imported goods. In February 2026, the Supreme Court ruled these tariffs unconstitutional, and the U.S. Court of International Trade confirmed in March 2026 that importers who paid these tariffs may now be eligible for refunds plus interest.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1411\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1411\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What Is CAPE? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1411\" class=\"elementor-element elementor-element-72afc862 e-con-full e-flex e-con e-child\" data-id=\"72afc862\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1411\" class=\"elementor-element elementor-element-d257a57 e-flex e-con-boxed e-con e-child\" data-id=\"d257a57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c327e4a elementor-widget elementor-widget-text-editor\" data-id=\"2c327e4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b>CBP&#8217;s automated tool, built inside the ACE Secure Data Portal, processes IEEPA duty refunds at scale, rather than case-by-case manual reliquidation. <\/b><\/p><p>Full Refund + Interest: Removes all IEEPA duties from an entry and pays statutory interest on the amount collected.<br \/>Filed as a Declaration: Importers\/brokers submit a CAPE Declaration \u2014 a list of entries, up to 9,999 per file \u2014 no other data required by CBP.<br \/>Rolled Out in Phases: CBP is deploying capability in stages (Phase 1, 2, 3) rather than opening the full population of entries at once.<\/p><p><b>\u00a0<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1412\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1412\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> If my entries are more than 80 days past liquidation and I can't file in Phase 1 or 2, can I still get a refund later? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1412\" class=\"elementor-element elementor-element-1d86bcd2 e-con-full e-flex e-con e-child\" data-id=\"1d86bcd2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1412\" class=\"elementor-element elementor-element-46c4e543 e-flex e-con-boxed e-con e-child\" data-id=\"46c4e543\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-265cb9f7 elementor-widget elementor-widget-text-editor\" data-id=\"265cb9f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Possibly, but it isn&#8217;t automatic. Entries more than 80 days past liquidation are &#8220;finally liquidated,&#8221; which means CBP can no longer reopen them on its own. That is why Phases 1 and 2 don&#8217;t cover them. You still have a few routes. Phase 3 is open to plaintiffs with a pending Court of International Trade case and a valid Importer of Record number submitted by July 30, 2026. If an entry is still within 180 days of liquidation, you may be able to file a protest. If you don&#8217;t have a case, filing suit at the CIT may still be possible, generally within two years of paying the duties. The government&#8217;s pending appeal could change who qualifies, so waiting carries risk.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1413\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1413\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> If I need a court case to access Phase 3, how are the fees charged? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1413\" class=\"elementor-element elementor-element-2d62ba4f e-con-full e-flex e-con e-child\" data-id=\"2d62ba4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1413\" class=\"elementor-element elementor-element-6bb133ae e-flex e-con-boxed e-con e-child\" data-id=\"6bb133ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17348d5 elementor-widget elementor-widget-text-editor\" data-id=\"17348d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Phase 3 access currently runs through the courts, so costs can include legal fees for filing and managing a CIT case, on top of any recovery-service fees. How much that matters depends on your claim size. A ~$10,000 legal bill can consume most of a ~$15,000 refund, but it is a small share of a $1M+ refund. With Leyton, there are no upfront professional fees, and you pay only when you receive your refund. Because the right approach depends on your entries and claim size, a Leyton global trade specialist can review your claim and prepare a custom proposal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1414\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1414\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What if we don\u2019t know which entries qualify? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1414\" class=\"elementor-element elementor-element-4599f28 e-con-full e-flex e-con e-child\" data-id=\"4599f28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1414\" class=\"elementor-element elementor-element-1664640 e-flex e-con-boxed e-con e-child\" data-id=\"1664640\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f2bf0b elementor-widget elementor-widget-text-editor\" data-id=\"8f2bf0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our trade expert review your import data to:\u00a0<br \/><br \/>-Identify\u00a0unliquidated, liquidated, and\u00a0finalized\u00a0entries\u00a0\u00a0<br \/>-Verify tariff codes and payment amounts\u00a0\u00a0<br \/>-Determine\u00a0the\u00a0<strong>fastest and most compliant refund path<\/strong>\u00a0\u00a0<br \/><br \/>This ensures no eligible refunds are overlooked.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What are IEEPA tariffs?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In 2025, the U.S. imposed tariffs under the International Emergency Economic Powers Act (IEEPA) on certain imported goods. In February 2026, the Supreme Court ruled these tariffs unconstitutional, and the U.S. Court of International Trade confirmed in March 2026 that importers who paid these tariffs may now be eligible for refunds plus interest.\"}},{\"@type\":\"Question\",\"name\":\"What Is CAPE?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"CBP&#8217;s automated tool, built inside the ACE Secure Data Portal, processes IEEPA duty refunds at scale, rather than case-by-case manual reliquidation. Full Refund + Interest: Removes all IEEPA duties from an entry and pays statutory interest on the amount collected.Filed as a Declaration: Importers\\\/brokers submit a CAPE Declaration \\u2014 a list of entries, up to 9,999 per file \\u2014 no other data required by CBP.Rolled Out in Phases: CBP is deploying capability in stages (Phase 1, 2, 3) rather than opening the full population of entries at once.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"If my entries are more than 80 days past liquidation and I can't file in Phase 1 or 2, can I still get a refund later?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Possibly, but it isn&#8217;t automatic. Entries more than 80 days past liquidation are &#8220;finally liquidated,&#8221; which means CBP can no longer reopen them on its own. That is why Phases 1 and 2 don&#8217;t cover them. You still have a few routes. Phase 3 is open to plaintiffs with a pending Court of International Trade case and a valid Importer of Record number submitted by July 30, 2026. If an entry is still within 180 days of liquidation, you may be able to file a protest. If you don&#8217;t have a case, filing suit at the CIT may still be possible, generally within two years of paying the duties. The government&#8217;s pending appeal could change who qualifies, so waiting carries risk.\"}},{\"@type\":\"Question\",\"name\":\"If I need a court case to access Phase 3, how are the fees charged?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Phase 3 access currently runs through the courts, so costs can include legal fees for filing and managing a CIT case, on top of any recovery-service fees. How much that matters depends on your claim size. A ~$10,000 legal bill can consume most of a ~$15,000 refund, but it is a small share of a $1M+ refund. 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Follow the timeline, check your deadlines, work through the readiness checklist, and estimate what a refund could be worth after fees. Check My Phase 3 Eligibility https:\/\/leyton.com\/wp-content\/blogs.dir\/4\/files\/2026\/03\/15506610_1280_720_25fps.mp4 IEEPA Tariff Timeline Check [&hellip;]<\/p>\n","protected":false},"author":38,"featured_media":8298,"parent":3450,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"IEEPA tariff refunds Phase 3","_yoast_wpseo_title":"IEEPA Tariff Refunds Phase 3 Support: Are You Eligible? | Leyton","_yoast_wpseo_metadesc":"CBP's CAPE Phase 3 opens Oct 6, 2026 for finally liquidated IEEPA entries. 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