Tariff Refunds After IEEPA: What's Next for Importers? - with Valerie Sorensen-Clark
Host: Lalo Solorzano & Andy Shiles
Guest(s): Valerie Sorensen-Clark
Published: July 30, 2026
Length: ~25 minutes
Presented by: Global Training Center
Summary
What happens when a court rules that tariffs were improperly imposed—and how can importers recover the money they've already paid?
In this episode of Simply Trade, hosts Lalo Solorzano and Andy Shiles welcome international trade attorney Valerie Sorensen-Clark of GDLSK. Drawing from her unique experience as former U.S. Customs and Border Protection (CBP) counsel, Valerie explains the current status of IEEPA tariff litigation and what businesses should expect as CBP processes refunds.
The discussion breaks down the difference between liquidated and unliquidated entries, why those distinctions matter, and how the new CAPE refund process is being implemented. Valerie also shares behind-the-scenes insight into the legal and operational challenges CBP faces while building systems to process unprecedented tariff refunds.
Whether you're an importer, customs broker, trade professional, or legal advisor, this conversation offers practical guidance on determining your eligibility, understanding the refund process, and knowing when it's time to consult customs counsel. If your company paid IEEPA tariffs, this episode provides valuable context on what comes next and how to prepare.
Main Topic / Discussion
The conversation focuses on the evolving legal landscape surrounding IEEPA tariffs following recent court decisions and what those rulings mean for importers seeking refunds.
Valerie explains:
Why the courts determined the IEEPA tariffs exceeded statutory authority.
The operational rollout of CBP's CAPE refund process.
The critical distinction between liquidated and unliquidated entries.
Why some refunds can be processed immediately while others require additional court action.
Practical steps importers should take now to determine their options.
Key Takeaways
• Court decisions have opened the door for many importers to recover improperly collected IEEPA tariffs.
• Understanding whether an entry is liquidated or unliquidated is critical because it determines how refunds may be processed.
• CBP has made significant progress implementing the CAPE refund process but continues expanding functionality for more complex entry types.
• Importers with significant tariff exposure should consult an experienced customs attorney to evaluate potential recovery opportunities.
Resources & Mentions
• Global Training Center – https://www.globaltrainingcenter.com?utm_source=SimplyTradePodcast
• GDLSK LLP - https://www.gdlsk.com/?utm_source=SimplyTradePodcast
• U.S. Customs and Border Protection (CBP)
• U.S. Court of International Trade (CIT)
Credits
Host:
Lalo Solorzano — https://www.linkedin.com/in/lalosolorzano/
Andy Shiles — https://www.linkedin.com/in/andyshiles/
Guest(s):
Valerie Sorensen-Clark — https://www.linkedin.com/in/valerieannsorensen/
Producer:
Lalo Solorzano — https://www.linkedin.com/in/lalosolorzano/?utm_source=SimplyTradePodcast
📢 Subscribe & Follow
Stay connected with the Simply Trade community and never miss an episode that helps you trade smarter.
🎧 Listen on:
• Apple Podcasts: https://podcasts.apple.com/us/podcast/simply-trade/id1640329690?utm_source=SimplyTradePodcast
• Spotify: https://open.spotify.com/show/09m199JO6fuNumbcrHTkGq?utm_source=SimplyTradePodcast
• YouTube: https://www.youtube.com/@simplytradepod?utm_source=SimplyTradePodcast
💬 Connect with us:
• Simply Trade: https://www.linkedin.com/showcase/simply-trade-podcast/?utm_source=SimplyTradePodcast
• Global Training Center: https://www.linkedin.com/company/global-training-center/?utm_source=SimplyTradePodcast
• Trade Geeks Community: https://globaltrainingcenter.com/portal/?utm_source=SimplyTradePodcast
Don't forget to rate, review, and share with your fellow trade geeks!
Want to be on the show or have topic suggestions?
SimplyTrade@GlobalTrainingCenter.com
Guest(s): Valerie Sorensen-Clark
Published: July 30, 2026
Length: ~25 minutes
Presented by: Global Training Center
Summary
What happens when a court rules that tariffs were improperly imposed—and how can importers recover the money they've already paid?
In this episode of Simply Trade, hosts Lalo Solorzano and Andy Shiles welcome international trade attorney Valerie Sorensen-Clark of GDLSK. Drawing from her unique experience as former U.S. Customs and Border Protection (CBP) counsel, Valerie explains the current status of IEEPA tariff litigation and what businesses should expect as CBP processes refunds.
The discussion breaks down the difference between liquidated and unliquidated entries, why those distinctions matter, and how the new CAPE refund process is being implemented. Valerie also shares behind-the-scenes insight into the legal and operational challenges CBP faces while building systems to process unprecedented tariff refunds.
Whether you're an importer, customs broker, trade professional, or legal advisor, this conversation offers practical guidance on determining your eligibility, understanding the refund process, and knowing when it's time to consult customs counsel. If your company paid IEEPA tariffs, this episode provides valuable context on what comes next and how to prepare.
Main Topic / Discussion
The conversation focuses on the evolving legal landscape surrounding IEEPA tariffs following recent court decisions and what those rulings mean for importers seeking refunds.
Valerie explains:
Why the courts determined the IEEPA tariffs exceeded statutory authority.
The operational rollout of CBP's CAPE refund process.
The critical distinction between liquidated and unliquidated entries.
Why some refunds can be processed immediately while others require additional court action.
Practical steps importers should take now to determine their options.
Key Takeaways
• Court decisions have opened the door for many importers to recover improperly collected IEEPA tariffs.
• Understanding whether an entry is liquidated or unliquidated is critical because it determines how refunds may be processed.
• CBP has made significant progress implementing the CAPE refund process but continues expanding functionality for more complex entry types.
• Importers with significant tariff exposure should consult an experienced customs attorney to evaluate potential recovery opportunities.
Resources & Mentions
• Global Training Center – https://www.globaltrainingcenter.com?utm_source=SimplyTradePodcast
• GDLSK LLP - https://www.gdlsk.com/?utm_source=SimplyTradePodcast
• U.S. Customs and Border Protection (CBP)
• U.S. Court of International Trade (CIT)
Credits
Host:
Lalo Solorzano — https://www.linkedin.com/in/lalosolorzano/
Andy Shiles — https://www.linkedin.com/in/andyshiles/
Guest(s):
Valerie Sorensen-Clark — https://www.linkedin.com/in/valerieannsorensen/
Producer:
Lalo Solorzano — https://www.linkedin.com/in/lalosolorzano/?utm_source=SimplyTradePodcast
📢 Subscribe & Follow
Stay connected with the Simply Trade community and never miss an episode that helps you trade smarter.
🎧 Listen on:
• Apple Podcasts: https://podcasts.apple.com/us/podcast/simply-trade/id1640329690?utm_source=SimplyTradePodcast
• Spotify: https://open.spotify.com/show/09m199JO6fuNumbcrHTkGq?utm_source=SimplyTradePodcast
• YouTube: https://www.youtube.com/@simplytradepod?utm_source=SimplyTradePodcast
💬 Connect with us:
• Simply Trade: https://www.linkedin.com/showcase/simply-trade-podcast/?utm_source=SimplyTradePodcast
• Global Training Center: https://www.linkedin.com/company/global-training-center/?utm_source=SimplyTradePodcast
• Trade Geeks Community: https://globaltrainingcenter.com/portal/?utm_source=SimplyTradePodcast
Don't forget to rate, review, and share with your fellow trade geeks!
Want to be on the show or have topic suggestions?
SimplyTrade@GlobalTrainingCenter.com
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