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Does your customs history affect your IEEPA tariff refund claim?

If your business paid $50,000 or more in IEEPA tariffs to U.S. Customs and Border Protection, your past filings are part of the picture. Things like CF-28s, CF-29s, Focused Assessments, and prior disclosures all matter. Watts Law Firm LLP helps U.S. businesses pursue recovery of these import taxes on a no-upfront-cost basis.

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

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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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Why your customs compliance history matters

A recent U.S. Supreme Court ruling struck down certain tariffs. Following that ruling, Watts Law Firm LLP represents businesses seeking to recover import taxes the federal government collected under emergency powers. There is $166B+ in refunds at stake. A refund claim is grounded in your own import record, so your prior dealings with U.S. Customs and Border Protection (CBP) are relevant. CF-28 notices, CF-29 notices, Focused Assessments, and any prior disclosures you filed are all part of the history CBP and the firm look at when verifying your entries and the IEEPA tariffs you paid.

A compliance desk with stacked entry files and a magnifier.

What this lawsuit targets

This effort targets tariffs imposed under IEEPA, the International Emergency Economic Powers Act, through executive orders. It does not cover tariffs imposed only under Section 232, which applies to steel and aluminum. The goal is to recover IEEPA import taxes that qualifying U.S. businesses paid directly to CBP. If your customs history includes IEEPA-related entries, those are the entries that matter for your claim.

An archive corridor of compliance record boxes.

Who may qualify

To be eligible, your business must meet all of the following. It must be a U.S.-registered business. It must have been the Importer of Record (IOR). It must have paid IEEPA tariffs directly to U.S. Customs and Border Protection. Your total IEEPA tariffs paid must be $50,000 or more. And those tariffs must have been paid between February 2025 and February 24, 2026. That qualifying payment window runs through February 24, 2026.

How we verify your entries

Verification draws on your customs entry records and import broker statements, along with CBP Automated Commercial Environment (ACE) records, to confirm your total IEEPA tariffs are above $50,000. Your compliance history is part of this review. The firm looks at several due-diligence topics: prior disclosures, CF-28/CF-29 notices and Focused Assessments, SAM.gov screening, CAPE phase eligibility, ACE portal read-only access, the ES-003 Entry Summary Line Tariff Details report covering Chapter 99 duties, and IRS Form 8821 for tax transcripts. To begin, the firm collects your full name, phone, email, U.S. registered business, and ACE Importer Number.

No upfront cost

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

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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

Do CF-28s or CF-29s in my history disqualify my claim?

Not on their own. A CF-28 Request for Information, a CF-29 Notice of Action, or a Focused Assessment in your customs history is part of the due-diligence review the firm conducts. These are among the topics the firm looks at when verifying your entries. To understand how your specific compliance history affects a potential claim, check your eligibility and discuss your record with the firm.

How do prior disclosures factor into the review?

Prior disclosures are one of the screening topics the firm reviews as part of its due diligence, alongside CF-28/CF-29 notices and Focused Assessments. Verification of your claim relies on your customs entry records, import broker statements, and CBP ACE records to confirm your IEEPA tariffs total $50,000 or more.

What documentation is needed to verify my IEEPA tariffs?

The firm uses your customs entry records and import broker statements together with CBP Automated Commercial Environment (ACE) records, then confirms your total IEEPA tariffs are above $50,000. The ES-003 Entry Summary Line Tariff Details report, which covers Chapter 99 duties, is among the records reviewed.

What does it cost to participate?

There is no upfront or initial cost. Expenses are deducted from any final verdict or settlement, and if the lawsuit does not succeed, clients owe no fees or costs.

What is the deadline?

The qualifying payment window runs through February 24, 2026. To qualify, your IEEPA tariffs must have been paid between February 2025 and February 24, 2026.