Tariff Refund Process Explainer Portal

How a tariff refund claim works, step by step — from your first submission to a possible refund

The U.S. Supreme Court struck down certain tariffs. If your business paid import taxes the federal government collected under emergency powers, you may be able to recover them. Here is how the process works, start to finish. An estimated $166B+ in refunds is at stake.

$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

Step 1 — Intake and eligibility check

It starts with a short intake. You give us your full name, phone, email, your U.S. registered business, and your ACE Importer Number. From there, we review whether your situation meets every eligibility requirement. To qualify, 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. This claim targets tariffs imposed under IEEPA (International Emergency Economic Powers Act) executive orders. Tariffs imposed only under Section 232 (steel and aluminum) are excluded.

Step 2 — Documenting what you paid

Once your eligibility looks like a fit, we work to document the tariffs you paid. This usually draws on your customs entry records and import broker statements, together with CBP Automated Commercial Environment (ACE) records. The goal here is simple. We verify that your total IEEPA tariffs are over the $50,000 threshold, and we build a clear record of what you paid directly to CBP.

Step 3 — Screening and due diligence

Before and during the claim, we do due diligence on the entries and on your business. That can include SAM.gov screening; reviewing your CAPE phase eligibility (Phase 1 versus Phase 2/3) and entry types excluded from Phase 1 (such as Type 09, Type 47, pending AD/CVD, surety-paid, and warehouse entries); read-only access to the ACE portal; review of the ES-003 Entry Summary Line Tariff Details report covering Chapter 99 duties; and a look at IRS Form 8821 for tax transcripts and debt-offset risk. We may also review prior disclosures, CF-28/CF-29 notices and Focused Assessments, potential federal debt offset (IRS, SBA, USDA, HUD, or student loans), UCC-1, judgment-lien and bankruptcy searches, high pass-through industries, customer contract tariff pass-through clauses, and any third-party claims or demands.

Step 4 — Pursuing the refund, at no upfront cost

With your documentation and screening in place, we pursue recovery of the import taxes collected under IEEPA. There is no upfront or initial cost to you. We work 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.

Step 5 — Mind the deadline

Timing matters here. The qualifying payment window runs through February 24, 2026. Only IEEPA tariffs you paid between February 2025 and February 24, 2026 count toward eligibility and the $50,000 threshold. Because that window has a firm closing date, if you think you may qualify, it makes sense to begin the intake without delay.

Frequently asked questions

What is the very first step to start a claim?

You begin with a short intake. It collects your full name, phone, email, your U.S. registered business, and your ACE Importer Number. We then check your situation against the eligibility requirements before moving forward.

How do you prove how much I paid in tariffs?

Documentation usually comes from your customs entry records and import broker statements, along with CBP Automated Commercial Environment (ACE) records. We use these to verify that your total IEEPA tariffs are over the $50,000 threshold and were paid directly to CBP.

What does it cost me to go through this process?

There is no upfront or initial cost. We work 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.

Which tariffs qualify, and which are excluded?

The claim targets tariffs imposed under IEEPA (International Emergency Economic Powers Act) executive orders. Tariffs imposed only under Section 232 (steel and aluminum) are excluded. To qualify, you must have been the Importer of Record, paid those tariffs directly to CBP, and paid $50,000 or more in total.

Is there a deadline I need to worry about?

Yes. The qualifying payment window runs through February 24, 2026. Only IEEPA tariffs paid between February 2025 and February 24, 2026 count toward eligibility, so it is best to begin the intake promptly.