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Could your own ACE records and ES-003 report show you're owed an IEEPA tariff refund?

After the U.S. Supreme Court struck down certain tariffs, Watts Law Firm LLP is helping U.S. businesses use their own CBP import records to document and pursue refunds of IEEPA tariffs paid to U.S. Customs and Border Protection. An estimated $166B+ in refunds is at stake.

$166B+ in refunds at stake Window closes February 24, 2026
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⌛ Qualifying payment window closes February 24, 2026

100% free & confidential review · No upfront cost · No fee unless we recover

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✓ No fee unless we recover ✓ Free, confidential review ✓ Talk to our team by voice or form

Potential recovery

You may be owed a tariff refund

Eligible businesses may recover tariffs they paid. Find out in minutes whether you qualify — there is no cost and no obligation to check.

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The documents that prove your claim

This claim is built on records you may already have access to. To document a qualifying refund claim, the firm reviews your customs entry records and import broker statements, your CBP Automated Commercial Environment (ACE) records, and confirms that your total IEEPA tariffs exceed $50,000. Your ACE records are the primary source of truth. That is where your entry-by-entry history of duties paid to U.S. Customs and Border Protection lives. That is why your ACE Importer Number is one of the things we collect at intake.

Organized import-entry binders on a metal shelf.

What the ES-003 report shows

A key piece of documentation is the ES-003 Entry Summary Line Tariff Details report, pulled from the ACE portal. This report breaks out the tariff details on your entry summary lines, including Chapter 99 duties. Those are the line items tied to the IEEPA-based tariffs this lawsuit targets. The firm typically works with read-only access to your ACE portal to review these records. Reviewing the ES-003 alongside your customs entry records and import broker statements is how we confirm what you actually paid and whether it may qualify.

An analyst desk with monitors showing trade dashboards.

Who may qualify

To be eligible, all of the following must be true. You are a U.S.-registered business. You were the Importer of Record (IOR). You paid IEEPA tariffs directly to U.S. Customs and Border Protection (CBP). You paid $50,000 or more in total IEEPA tariffs. And you paid those tariffs between February 2025 and February 24, 2026. This lawsuit targets tariffs imposed under IEEPA (International Emergency Economic Powers Act) executive orders. It excludes tariffs imposed exclusively under Section 232 (steel and aluminum).

No upfront cost

There is no upfront or initial cost to pursue your claim. Expenses are deducted from any final verdict or settlement. If the lawsuit does not succeed, you owe no fees or costs. To get started, the firm collects your full name, phone, email, U.S. registered business, and ACE Importer Number so it can begin reviewing your import documentation.

Why the deadline matters

The qualifying payment window runs through February 24, 2026. Tariffs you paid between February 2025 and February 24, 2026 may count toward the $50,000 threshold. Because eligibility depends on documenting what you paid within this window, gathering your ACE records and ES-003 report sooner rather than later helps the firm evaluate your claim.

Watts Law Firm

Hear it from Attorney Mikal Watts

Attorney Mikal Watts of Watts Law Firm explains the Unlawful Tariffs Lawsuit and what it could mean for your business.

Attorney Mikal Watts explains the Unlawful Tariffs Lawsuit Watch on YouTube

Check Your Eligibility

Answer a few quick questions to see if your business qualifies. It takes about two minutes, and there is no cost to find out.

⌛ Qualifying payment window closes February 24, 2026

Frequently asked questions

What is the ES-003 report, and why does it matter for you?

The ES-003 Entry Summary Line Tariff Details report is pulled from the CBP ACE portal. It breaks out the tariff details on your entry summary lines, including Chapter 99 duties. Those are the line items tied to the IEEPA-based tariffs this lawsuit targets. The firm uses it, along with your customs entry records and import broker statements, to document what you paid and confirm that your total IEEPA tariffs exceed $50,000.

Do you have to give the firm full access to your ACE account?

The firm typically works with read-only access to your ACE portal to review your import records, including the ES-003 report. At intake, the firm collects your ACE Importer Number along with your full name, phone, email, and U.S. registered business so it can begin evaluating your documentation.

How does the firm confirm you paid at least $50,000 in IEEPA tariffs?

Eligibility requires that you paid $50,000 or more in total IEEPA tariffs. The firm verifies this using your CBP ACE records, customs entry records, and import broker statements. Together, those document the IEEPA duties you paid directly to U.S. Customs and Border Protection between February 2025 and February 24, 2026.

Which tariffs does this lawsuit cover?

This lawsuit targets tariffs imposed under IEEPA (International Emergency Economic Powers Act) executive orders, following a U.S. Supreme Court ruling striking down certain tariffs. It excludes tariffs imposed exclusively under Section 232 (steel and aluminum). Your ACE records and ES-003 report help identify which of your duties fall under the IEEPA-based tariffs at issue.

What does it cost you to pursue a claim?

There is no upfront or initial cost. Expenses are deducted from any final verdict or settlement, and if the lawsuit does not succeed, you owe no fees or costs. Attorney Mikal Watts is the firm's named attorney explaining the lawsuit.