$166 billion in IEEPA tariffs have been ruled unconstitutional!
If your company imported goods from China — or anywhere else — between Feb.
2025 and Feb. 2026, you will likely have a valid full-refund claim on import tariffs
you paid during that period — even if you passed every cost on to your customers.
FEB. 2027 WINDOW: 37% of total IEEPA refund value is in finally-liquidated entries, brokers cannot touch them. Only attorneys can file under 28 U.S.C. § 1581 — this deadline is permanent!
A simple 3-step tariff recovery process, designed to take as little of your time as possible, because you have a business to run.
Submit your information. Our team, coordinating with AmLaw 200 customs and trade attorneys, reviews your import history using ACE/ABI broker data, identifies every recoverable entry, maps your liquidation deadlines, and calculates your estimated total refund. No cost. No commitment. All fully protected by attorney-client privilege.
The AmLaw 200 customs and trade attorneys handling your claim take care of every filing, every protest, and every coordination with CBP. We preserve your rights through protective filings, monitor liquidation timelines, and manage all litigation as the legal landscape evolves. Your required involvement is minimal by design.
When the ruling finalizes, you receive your full refund — principal plus statutory interest. Or, if you need working capital now, our non-recourse advance program lets you access a substantial portion of your expected recovery within weeks. The advance is repaid from your refund when CBP pays out. We manage the entire process for you.
Common misconceptions are costing U.S. importers many millions in unclaimed refunds... You may qualify, even if you think you don't.
This is the single most common, and expensive, misconception, but in reality refunds are tied to what you paid at the border as importer of record — not what you charged your customers. Businesses across the country are walking away from money that is legally and unambiguously theirs because of this myth. If you imported goods and paid IEEPA tariffs, you have a claim. Period.
Most eligible businesses never file because they imagine retainers, hourly billing, and a multi-year wait for an uncertain outcome. That doesn't apply here. Our fee comes exclusively from your recovery — no recovery means no charge, not for filings, not for attorney time, not for anything. Our advance program lets you access funds within weeks while we handle everything. Our legal-team representatives will explain all of this to you, upfront, during their very first contact with you.
Brokers can file Phase 1 CAPE declarations for unliquidated entries they originally processed — but that's the absolute limit of their authority. They cannot recover finally liquidated entries, cannot file a summons at the Court of International Trade, cannot represent you in any government appeal or stay proceedings, cannot seek injunctive relief on your behalf, and cannot conduct your HTS classification review under privilege — meaning their analysis can be subpoenaed. If your broker says they've handled it, ask them specifically: which entry numbers, and what happens to your liquidated entries. The answer will matter.
The instinct to wait feels cautious — it is actually the highest-risk choice available to you. A filed claim preserves your rights regardless of how the appeal process unfolds. An unfiled claim does not exist in the eyes of CBP — it cannot be protected, stayed, or recovered. Every day you delay is a day of statutory interest permanently forfeited. Filing now is your protection against a future stay. Waiting is the risk, not filing.
First: if your finally liquidated entries weren't covered by CAPE (typically ~37% of most importers' total refund value), those require CIT litigation — a broker cannot file this, and the window closes 2 years from each entry's liquidation date. Second: if you've filed but are still waiting on CBP, you may be able to convert that filed claim into working capital now through a non-recourse advance — no repayment obligation if CBP reduces or delays. Filing elsewhere doesn't close either door.
For most U.S. importers, 37% of total refund value has already been liquidated and is completely outside CAPE's reach.
The constitutional ruling is settled law, but the legal processing remains uncertain — unfiled claims are at greater risk than filed ones.
Judge Eaton's 6-3 ruling in Learning Resources v. Trump (February 20, 2026) is settled law — it is not subject to reversal. What the government is contesting is specific aspects of CBP's refund processing procedures and timelines at the Court of International Trade. Their strategy is not to overturn the ruling — it is to delay, complicate, and create procedural barriers that disadvantage businesses who haven't yet established a legal claim on the record, which is why filing a claim ASAP protects your position legally.
If a processing stay is granted, businesses with accepted, filed claims are in an established legal position — their place in the refund queue is on the record, protected, and cannot be retroactively removed. Businesses that waited have nothing on the record. The appeal risk is not a reason to wait. It is the reason to file now.
A CAPE filing submitted without attorney representation carries no legal privilege — every document, every HTS classification decision, every communication about your import history is visible to CBP and subject to subpoena. When your claim is filed by a licensed attorney, the entire strategy is sealed. CBP cannot access it. If the government's legal challenges result in increased audit scrutiny of refund applicants — which CBP has publicly signalled — privilege is not a nice-to-have. It is the difference between a protected claim and an open file.
Filing your tariff refund claim through us costs you nothing upfront. If there is no recovery of tariff refund, there is no fee — not for attorney time, nor for filings, nor for legal appeals or anything else. You have nothing to lose by filing now, and you will be fully legally protected, regardless of how the legal process evolves.
The only businesses truly exposed to appeal risk are the ones who haven't filed their claim.
Most U.S. importers attempting to file claim independently face specific risks, which are invisible until they cause permanent forfeiture. Here is what those specific invisible risks are, and how representation by our full-service customs and trade attorneys eliminates them:
The CAPE portal does not allow re-filing for a rejected entry. A single error — the wrong HTS code, an incorrect entry number, any missing documentation, or a malformed CSV — and CBP rejects the declaration. That entry's refund is permanently forfeited, and there currently is no appeal process for a failed CAPE submission. Full-service representation means every declaration is reviewed, validated, and submitted correctly the first time, by a top AmLaw 200 law firm.
Many importers do not realise that they have an ACE portal account — nor have they configured the ACH payment details required for CBP to correctly disburse a refund. Incorrectly configured ACH details cause automatic rejection of the refund payment itself, even after a successful claim. This stumbling block has already cost many businesses their full recovery. Our legal team verifies ACE account configuration, as a standard step in every assessment — this is what they do every day.
A wave of class action lawsuits is actively targeting businesses that passed IEEPA tariff costs to consumers and are now filing for refunds. If your business absorbed and passed on tariff costs, you may face consumer litigation — a broker cannot evaluate or protect against that exposure, but an attorney can under attorney-client confidentiality privilege. Filing without legal counsel means filing blind, which can open you up to this unseen risk that could dwarf the value of the refund itself.
Your one-shot chance to file is in the safest hands it can be with our AmLaw 200 U.S. customs and trade attorneys, who do this for major-importer businesses every day.
We process you through one of the most respected customs and trade law firms in the United States — with institutional depth, federal court relationships built over many years, and the resources to pursue every available legal channel on your behalf.
We have been doing this for many years: When opposing counsel sees AmLaw 200 attorneys on a filing, they take it seriously.
Every communication, document, filing, and legal appeal is fully protected under attorney-client privilege from the moment we engage. Your competitors won't know you filed. The government receives only what is required to process your refund.
Your recovery strategy is confidential, now and permanently. This is a protection no non-attorney recovery firm can offer.
No retainers. No hourly billing. No surprise invoices. The fee is drawn exclusively from what is recovered from the government. The attorneys' financial incentive is identical to yours: Maximum recovery, fast as possible.
"No Win, No Fee" — not for any attorney's time, nor filings, nor any legal appeals or challenges, and not for anything else that may be required during the legal process.
CBP can take 12–24 months to process a refund. If you've already filed an IEEPA tariff refund claim — through CAPE, a broker, or another firm — you may be able to convert that filed claim into working capital right now.
Free assessment. No upfront cost. No obligation.
Yes, completely and without exception. The refund is tied to what you paid at the border as Importer of Record — not what you charged your customers. Your downstream pricing is entirely irrelevant to your eligibility.
Nothing upfront. The initial assessment is completely free. The firm's fee is pure contingency — paid exclusively from what is recovered. If nothing is recovered, you pay nothing. No retainers, no hourly rates, no surprise invoices.
Businesses in the program typically recover between $100,000 and $5,000,000 or more, depending on import volume, countries of origin, and HTS codes involved. Statutory interest on overpayments (currently 6–7% annually, varying quarterly) is also recoverable from the date of original payment.
Everything you discuss with your attorney — your HTS classifications, filing strategy, potential exposure — is completely confidential and legally protected. Your competitors can't learn you filed. The government can't access your strategy. A broker relationship offers no such protection; those communications can be subpoenaed.
CBP processing typically takes 12–24 months for protest filings. However, the Advance Product lets qualifying businesses receive a significant portion of their expected recovery within weeks, while the firm manages the full process on your behalf.
Importers have 180 days from the date an entry is liquidated to file a CAPE Declaration or formal CBP protest. After Day 180, your right to that refund is permanently forfeited — no extensions, no exceptions. For finally liquidated entries (Phase 2), the CIT litigation window is 2 years from liquidation, but this requires an attorney to file — a broker cannot.
There are two ways to access an advance. As part of the full recovery engagement: once your claim is filed through our attorneys, qualifying businesses can receive an advance on their anticipated refund — typically within weeks. This is a non-recourse sale of your refund receivable to a third-party funding partner; no repayment obligation if the recovery is reduced or delayed. As a standalone product: if you've already filed an IEEPA tariff refund claim through any pathway — CAPE, a broker, protest, litigation, or another firm — and are still waiting on CBP, you may be able to convert that filed claim into working capital now, regardless of who originally filed. See the Refund Advance program →
Filing a legitimate claim for refund of unconstitutionally collected tariffs does not in itself trigger an audit. However, the HTS classification review that precedes any filing may surface misclassification issues — which is exactly why attorney-client privilege matters. Any analysis done under legal representation is fully protected. Analysis done by a broker is not.
Possibly — but verify before assuming. Brokers can file CAPE for entries they originally processed, but cannot handle finally liquidated entries (Phase 2), cannot pursue CIT litigation, and cannot evaluate HTS misclassification or class action exposure under privilege. Ask your broker specifically: which entry numbers did you cover, and which IOR numbers? The gaps may be significant.
Yes — appeal options remain open and this is a real risk worth understanding. However, businesses with filed claims are in a fundamentally different legal position from those who haven't filed. Filing now is your protection against a future stay, not a reason to wait. Every day of delay is a day of accrued statutory interest permanently forfeited if you haven't filed.
Potentially. As a condition of using the CAPE portal, filers agree that CBP can apply refunds against any other outstanding debts owed to the US government. This is a known risk. Your attorney will assess this exposure as part of the pre-filing review — it is one of the reasons a legal strategy review before filing is valuable.
That means your Phase 1 (unliquidated) entries have been processed. But Phase 2 — your finally liquidated entries — may still represent 37% or more of your total refund value, and those cannot be recovered through CAPE. They require CIT litigation by a licensed attorney, and the window closes 2 years from each entry's liquidation date. A partial refund does not mean your recovery is complete.