Unlawful Tariffs - CAPE Phase Eligibility Portal

Is your import refund a Phase 1 claim? Where your entries fall in IEEPA tariff recovery

After the U.S. Supreme Court struck down certain tariffs, Watts Law Firm LLP helps you figure out where your entries sit in the refund process. Some entry types are not in Phase 1 and get reviewed later. Here is how to find out where you stand.

$166B+ in refunds at stake Window closes February 24, 2026

⌛ Qualifying payment window closes February 24, 2026

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

Why your CAPE phase matters

After the U.S. Supreme Court struck down certain tariffs, the federal government had already collected billions in import taxes under emergency powers. There is more than $166B+ in refunds at stake. Here is the part many importers miss: not every customs entry moves through the refund process on the same track. As part of reviewing your claim, the firm looks at where your entries fall across the review phases. Some entries are eligible for Phase 1. Others are reviewed in Phase 2 or Phase 3. Knowing your phase placement tells you which of your entries are reviewed when. 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 on steel and aluminum.

Which entries are not in Phase 1

Some entry types are not handled in Phase 1. Instead, they are reviewed in later phases. When the firm screens your records, it looks for entries such as Type 09 and Type 47, entries with pending AD/CVD (antidumping and countervailing duty) matters, surety-paid entries, and warehouse entries. If your import history includes any of these, it does not mean you are out. It means those entries are evaluated under Phase 2 or Phase 3 rather than Phase 1. The firm reviews your customs entry records and your ACE data to sort which of your entries fall into each phase.

Who may qualify to pursue a refund

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 those tariffs were paid between February 2025 and February 24, 2026. That payment window runs through February 24, 2026. Your CAPE phase placement affects how your entries are processed, but these core requirements apply to every potential claim.

How the firm verifies your entries and phase placement

To confirm eligibility and identify your phase placement, the firm reviews your customs entry records and import broker statements alongside your CBP Automated Commercial Environment (ACE) records, and confirms that your total IEEPA tariffs exceed $50,000. Read-only access to your ACE portal and the ES-003 Entry Summary Line Tariff Details report, which shows your Chapter 99 duties, help the firm see your entry types and duty amounts. As part of broader due diligence, the firm may also review SAM.gov screening, IRS Form 8821 tax transcripts, prior disclosures, CF-28/CF-29 notices and Focused Assessments, federal debt offset exposure, UCC-1, judgment-lien and bankruptcy searches, and the tariff pass-through clauses in your customer contracts.

No upfront cost to get started

There is no upfront or initial cost to pursue your 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. Mikal Watts is the firm's named attorney explaining this lawsuit. To begin, the firm collects your full name, phone, email, U.S.-registered business, and ACE Importer Number so it can review your entries and determine your phase placement. Because the qualifying payment window runs through February 24, 2026, it is worth confirming where you stand without delay.

Frequently asked questions

What is the difference between CAPE Phase 1 and Phase 2 or Phase 3?

Certain entry types are not in Phase 1 and get reviewed in later phases instead. Being placed in a later phase does not mean you are out. It means those entries are evaluated on a different track. The firm reviews your customs entry and ACE records to identify which of your entries fall into each phase.

Which entry types are not in Phase 1?

When the firm screens your records, it looks for entries that are not in Phase 1, including Type 09 entries, Type 47 entries, entries with pending AD/CVD matters, surety-paid entries, and warehouse entries. These are reviewed in Phase 2 or Phase 3 rather than Phase 1.

Do I still qualify if some of my entries are not in Phase 1?

You may. Phase placement affects how your entries are processed, but eligibility depends on separate requirements. You must be a U.S.-registered business that was the Importer of Record, paid IEEPA tariffs directly to CBP, paid $50,000 or more in total IEEPA tariffs, and paid them between February 2025 and February 24, 2026. The firm reviews your records to determine both your eligibility and your phase placement.

How does the firm determine my phase placement?

The firm reviews your customs entry records and import broker statements, your CBP Automated Commercial Environment (ACE) records, and the ES-003 Entry Summary Line Tariff Details report showing your Chapter 99 duties. Read-only access to your ACE portal helps the firm identify your entry types and confirm that your total IEEPA tariffs exceed $50,000.

What does it cost to have my entries reviewed?

There is no upfront or initial cost. The firm works on a contingency basis, which means expenses are deducted from any final verdict or settlement, and if the lawsuit does not succeed, you owe no fees or costs. The qualifying payment window runs through February 24, 2026.