After a U.S. Supreme Court ruling struck down certain tariffs, Watts Law Firm LLP represents U.S. businesses seeking refunds of import taxes paid under IEEPA emergency powers. Your first step is to total what you paid. If your business paid $50,000 or more in IEEPA tariffs, you may qualify.
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To qualify for this lawsuit, your business must have paid $50,000 or more in total IEEPA tariffs. That figure is one of several requirements the firm uses to evaluate a claim. It is also the one many businesses overlook, because tariff payments are spread across many separate import entries over many months. A single entry may look small. But your total across the qualifying window often adds up to far more than you expect. The firm helps you figure out whether your combined IEEPA tariff payments reach the $50,000 mark.

Totaling your IEEPA tariffs means adding up the import taxes you paid under IEEPA executive orders across the qualifying period, February 2025 through February 24, 2026. You do this using your customs entry records and import broker statements, along with your CBP Automated Commercial Environment (ACE) data. Inside ACE, the ES-003 Entry Summary Line Tariff Details report breaks out the Chapter 99 duties that reflect these tariffs. Confirming that your total IEEPA tariffs exceed $50,000 is part of checking your eligibility.

This lawsuit targets tariffs imposed under IEEPA (the International Emergency Economic Powers Act) executive orders. It does not cover tariffs imposed only under Section 232, which apply to steel and aluminum. When you total your payments, only your IEEPA tariffs count toward the $50,000 threshold. Some entry types are also excluded from the initial phase of review. Those include Type 09, Type 47, entries with pending AD/CVD, surety-paid entries, and warehouse entries. The firm reviews your records to identify which of your payments qualify.
To pursue a claim, ALL of the following must apply to your business. It is a U.S.-registered business. It was the Importer of Record (IOR). It paid IEEPA tariffs directly to U.S. Customs and Border Protection (CBP). It paid $50,000 or more in total IEEPA tariffs. And it paid those tariffs between February 2025 and February 24, 2026. Your qualifying payment window runs through February 24, 2026. An estimated $166B+ in refunds is at stake across affected businesses.
There is no upfront or initial cost to have your tariff payments reviewed and to pursue a claim. The firm works on a contingency basis. Expenses are deducted from any final verdict or settlement, and if the lawsuit does not succeed, you owe no fees or costs. To begin, the firm collects your full name, phone, email, U.S.-registered business, and ACE Importer Number. Attorney Mikal Watts is the firm's named attorney explaining this lawsuit.
Answer a few quick questions to see if your business qualifies. It takes about two minutes, and there is no cost to find out.
Many businesses are unsure, because tariff payments are spread across many separate import entries. The firm helps you total your IEEPA tariffs using your customs entry records, import broker statements, and CBP ACE data, including the ES-003 Entry Summary Line Tariff Details report that breaks out Chapter 99 duties. Confirming that your total exceeds $50,000 is part of checking your eligibility.
No. This lawsuit targets tariffs imposed under IEEPA executive orders. It does not cover tariffs imposed only under Section 232, which apply to steel and aluminum. Only your IEEPA tariffs count toward the $50,000 threshold.
Qualifying payments are IEEPA tariffs you paid between February 2025 and February 24, 2026. Your qualifying payment window runs through February 24, 2026.
To begin, the firm collects your full name, phone, email, confirmation that you are a U.S.-registered business, and your ACE Importer Number. To qualify, your business must also have been the Importer of Record and have paid IEEPA tariffs directly to U.S. Customs and Border Protection.
There is no upfront or initial cost. The firm works on a contingency basis. That means expenses are deducted from any final verdict or settlement, and if the lawsuit does not succeed, you owe no fees or costs.