330,000+
Importers affected
From F100 companies to mom-and-pops*
IEEPA Tariff Recovery Processing
The Back-End Execution Advantage in the Largest Trade Refund Opportunity Ever
While the IEEPA refund market represents over $175 billion in potential recovery, getting funds out of Customs requires more than legal entitlement; it demands flawless execution.
With CBP rolling out CAPE inside ACE, formatting errors and inaccurate filings are creating severe market anxiety as importers face stalled or rejected payouts.
Anchor Accounting Services provides the back-end technology engine partners need. We eliminate filing anxiety by handling the entire lifecycle, from error-free phase submissions to live ACE monitoring and final refund processing.
Stats / Market Reality Band
53M+
Customs entries
Tariff amounts are often imbedded into landed costs, broker statements or vendor invoices; making identifying, confirming, filing and monitoring complex for most businesses
$160B+
In tariffs before interest
With potential statutory interest included, the total recovery is estimated at over $175 billion
CAPE
Inside ACE
A new, still-evolving government workflow under court supervision.
*including manufacturers importing raw materials or components, distributors importing finished goods, wholesalers sourcing products overseas, retailers importing consumer products, e-commerce companies selling imported merchandise, specialty importers in sectors, such as apparel, home goods, electronics, outdoor equipment, machinery and food products
Current Status: CAPE Phase 1 & Phase 2 Are LIVE
Program Update (Summer 2026):
CBP has officially deployed Phase 1 and Phase 2 of the CAPE refund tool inside ACE.
Phase 1 & Phase 2 Active: Refund processing is live for unliquidated entries, recent liquidation windows and an additional 2.8 million entries flagged for reconciliation (unlocking a $28.7 billion pool).
Phase 3 Launching in August: CBP is scheduled to deploy Phase 3 in August 2026, opening recovery paths for complex, finalized and protested entries.
Why Partners Need Anchor Now: Strict phase rules create permanent lockouts, specifically in Phase 2, where IEEPA duties must be stripped before final Type 09 reconciliation paperwork is transmitted. Anchor’s end-to-end processing engine ensures partner portfolios are scrubbed, formatted, filed and actively monitored without risking administrative rejections.
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The right to recover
may be clear.
The path to cash is not.
The IEEPA tariff refund opportunity exists because the Supreme Court held on February 20, 2026, that IEEPA does not authorize executive tariffs. Subsequent Court of International Trade (CIT) rulings directed CBP to refund unlawfully collected duties across unliquidated and liquidated entries alike.
That established the legal entitlement; it did not make the recovery process easy.
CBP built the CAPE system inside ACE to manage line-by-line validation, duty stripping, reliquidation and electronic payout distribution at scale. Recovery is no longer a legal question; it is a high-volume regtech operation driven by data accuracy, phase-aware routing, system matching and continuous post-filing surveillance.
Why execution now matters more than entitlement.
A valid claim can still stall if the data is incomplete, the claimant is not correctly mapped, the submission is not CAPE-ready, the file disappears into a queue or the payment path is not set up correctly. That is why the opportunity is larger than filing. It is really about execution.
What makes CAPE difficult at scale:
Processing bottlenecks across a massive claim population
Staffing constraints and phased government rollout
Human error, rework and misindexing risk
Limited queue visibility once claims enter the system
Little reason to assume stalled files will self-correct
Timing disparity across otherwise similar claims
Being eligible is not the same as being processed. The parties that prepare better, monitor more closely and manage the file actively are more likely to protect timing, preserve recoverability and move claims to cash.
Two partner models. One back-end execution engine.
For capital providers
By the time capital providers enter this market, they have completed diligence and acquired or underwritten tariff refund receivables. The challenge isn't finding the opportunity; it is having the tech infrastructure to ensure accurate filings and actively drive files through an evolving CAPE process.
Anchor Accounting Services acts as your back-end processing, technology and claim management layer. We protect your IRR by eliminating filing errors, ensuring entries are mapped to the correct CAPE phase and actively tracking claims through to cash receipt.
Accelerated processing: Move acquired receivables through CAPE faster to minimize time drag.
IRR & risk protection: Mitigate nonrecourse exposure by avoiding data errors or missed filing windows.
End-to-end oversight: Complete portfolio visibility from initial data scrubbing to ACH payout reconciliation.
Capital provider needs we support:
Precision data scrubbing and error-free CAPE submission
Active, line-item claim tracking and issue resolution
Protection against timing drag and post-reconciliation lockouts
Treasury coordination and statutory interest reconciliation
For tariff recovery firms
Tax practices, law firms, customs brokers, advisory groups and specialized recovery firms have strong client relationships but often lack the specialized regtech infrastructure required to manage high-volume CAPE filings and post-submission monitoring.
Anchor allows you to keep 100% of your client relationships while we serve as your specialist back-end processing layer. Powered by our proprietary recovery technology, we handle data extraction, phase mapping, error-free filing, live ACE tracking and payout processing behind the scenes:
Scale without overhead: Expand your firm’s revenue without hiring dedicated trade compliance teams.
Eliminate filing anxiety: Protect your firm's reputation by ensuring zero-error submissions.
Active servicing: We don't just file and wait; we hand-hold every entry through to final payout.
Supported Recovery Firm Needs:
White-label or co-branded back-end filing execution
Proprietary claim monitoring and exception management
Complete lifecycle management through payout and tax coordination
Enterprise-grade data security, audit trails and reporting
What Anchor takes off your plate
Anchor provides two core services for IEEPA files. Partners can engage us for either service individually or for both together, depending on how they want the workflow structured.
Filing Services
Get the file right before it enters the system
AAS helps prepare and submit IEEPA claims correctly. This includes the front-end work needed to make sure the file is ready for CAPE, supported properly and positioned to move through the system with fewer errors and less avoidable delay.
Filing services include:
Tariff exposure discovery across customs, broker and accounting records
Importer of Record validation and entry-level mapping
Refund estimate modeling for principal and expected interest
CAPE/ACE filing support and submission coordination
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Process Management/Claims Servicing
The ground-and-pound work that moves claims forward
AAS does not take a passive file-and-monitor approach. We work the claim actively after submission, helping move it through the system with urgency, discipline and ongoing follow-through. This is the ground-and-pound side of the service, where active management can help reduce friction, accelerate movement and improve recovery outcomes.
Process management and claims servicing include:
Active claim monitoring and status follow-through
Discrepancy review and issue resolution
Challenge management and escalation support
Payout readiness coordination and recovery oversight
Why Anchor Accounting Services is built for this environment
Anchor Accounting Services (AAS) is a tax and accounting regtech platform engineered for complex, high-volume recovery programs that require rigorous data processing and ongoing administrative oversight.
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Proven Track Record at Scale
$1 billion+ in recovered capital delivered across complex credit and recovery programs
30,000+ business clients served across specialized tax and accounting engagements
Nationwide trust: Partnered with top CPAs, law firms, trade advisors and financial institutions
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Purpose-Built for IEEPA Complexity
Built for fragmented data: We clean messy, incomplete entry data, unaligned broker records and complex pass-through structures into audit-ready filings.
End-to-end technology: We are the only provider with the technology to handle filing execution, live claim monitoring inside ACE and final refund processing.
Built for financial controls: Role-based access, complete audit logs, SSO and bank-grade data encryption ensure complete compliance for enterprise portfolios.
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How we align your workflow
Every partner operates with distinct workflows, client structures and capital requirements. Our onboarding process begins with a structured discovery session to define exact roles, integration points and operational scope.
During Our Discovery Call, We Will Assess:
Your primary model (Capital Provider vs. Front-End Recovery Firm/Advisory)
Exact workflow placement for Anchor's technology and processing team
Volume, entry profiles and total receivable opportunity under evaluation
Service selection (Filing, Active Servicing/Monitoring or End-to-End Platform)
Partner reporting, dashboard access and revenue-sharing/fee structures
Tell us where you need execution support
Tell us a little about your role and what you are evaluating. We will use that information to prepare for a discovery conversation about how Anchor can support your IEEPA processing, servicing or capital workflow.
Schedule a Discovery Call
Get in touch, we will find what you need
What partners usually want to know
Who is this back-end execution service built for?
This service is built for capital providers purchasing or underwriting tariff receivables, as well as recovery firms, CPAs, law firms and customs brokers who want to capture IEEPA market share without building an internal trade processing and monitoring operation.
Why is buying or originating a receivable different from getting it processed?
A receivable's value depends entirely on execution. Simple errors in filing, mismatched IOR data or missed reconciliation timelines can freeze a claim indefinitely or cause permanent forfeiture. Anchor ensures the underlying data is scrubbed, compliant and actively managed through to cash release.
Why growing the opportunity does not require building the machine yourself
Because many firms are comfortable with front-end marketing and relationship building, but do not want to build the customs processing, filing, monitoring, treasury and servicing infrastructure themselves. AAS can function as that specialist back-end layer.
Is the CAPE process fully built yet?
No. The attached executive materials make clear that the legal entitlement is stronger than the administrative path, and that the CAPE process remains under active court supervision and phased rollout. That is one of the main reasons execution support matters.
Large recovery potential does not remove the execution burden.
Don't let filing errors, portal congestion or lack of post-submission tracking compromise your tariff recovery pipeline. Anchor Accounting Services provides the back-end technology, filing precision and active servicing required to turn complex import records into realized cash.
Schedule a Discovery Call