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Were you the Importer of Record? If you paid IEEPA tariffs directly to CBP, you may be owed a refund.

After a U.S. Supreme Court ruling struck down certain tariffs, Watts Law Firm LLP represents U.S. businesses seeking to recover import taxes the federal government collected under emergency powers. The refund right runs to the business that was the Importer of Record and paid CBP directly. Find out if that was you.

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

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

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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.

Check Your IOR Eligibility

The Importer of Record test: who actually paid CBP

This comes down to one question. Were you the Importer of Record, and did you pay the tariffs directly to U.S. Customs and Border Protection? The Importer of Record, or IOR, is the U.S.-registered business legally responsible for the entry and for paying the duties at the border. Your freight forwarder, customs broker, or supplier may have handled the logistics. That does not change who holds the refund right. It belongs to the business that stood as the Importer of Record and paid CBP directly. If your business was named as the IOR on the customs entries, and the IEEPA tariff payments flowed from you to CBP, you may have a claim. Watts Law Firm LLP represents businesses pursuing these refunds, with $166B+ in refunds at stake.

Shipping import documents on an importer's desk.

Full eligibility checklist

To qualify, all of the following must be true. First, you must be a U.S.-registered business. Second, your business must have been the Importer of Record on the entries. Third, you must have paid IEEPA tariffs directly to U.S. Customs and Border Protection. Fourth, you must have paid $50,000 or more in total IEEPA tariffs. Fifth, those tariffs must have been paid between February 2025 and February 24, 2026. This effort covers tariffs imposed under IEEPA, the International Emergency Economic Powers Act, executive orders. It does not cover tariffs imposed only under Section 232, which are steel and aluminum.

An import warehouse filled with palletized goods.

Proving you were the IOR

Confirming that you were the Importer of Record, and that you paid CBP directly, comes down to your import records. The documents typically reviewed include your customs entry records and import broker statements, your CBP Automated Commercial Environment records, also called ACE, and verification that your total IEEPA tariffs exceed $50,000. To begin, the firm collects your full name, phone, email, U.S. registered business, and your ACE Importer Number. The ACE Importer Number is tied to the entity that filed as the Importer of Record. That is why it matters so much for confirming who paid CBP directly.

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. This is a contingency arrangement. It is set up so the businesses that paid these tariffs can pursue recovery without paying out of pocket to start.

The window closes February 24, 2026

The qualifying payment window runs through February 24, 2026. Only IEEPA tariffs paid between February 2025 and February 24, 2026 count toward the $50,000 threshold and toward a potential refund. Because your eligibility is tied to this window and to your status as the Importer of Record, it makes sense to confirm your IOR status and review your ACE records without delay.

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 does 'Importer of Record' mean, and why does it matter for this refund?

The Importer of Record, or IOR, is the U.S.-registered business legally responsible for an import entry and for paying the duties to U.S. Customs and Border Protection. This recovery right belongs to the business that was the IOR and paid the IEEPA tariffs directly to CBP. Confirming your IOR status, often through your ACE Importer Number, is where eligibility starts.

My customs broker handled everything. Was I still the Importer of Record?

A broker or freight forwarder can file and handle the logistics for you. But the Importer of Record is the U.S.-registered business legally named as responsible for the entry and for paying CBP. The refund right is tied to the business that was the IOR and paid the IEEPA tariffs directly to CBP. Reviewing your customs entry records, import broker statements, and ACE records helps confirm whether your business held that status.

How much must I have paid, and over what period?

To qualify, your business must have paid $50,000 or more in total IEEPA tariffs directly to CBP, and those payments must have been made between February 2025 and February 24, 2026. Verifying that your total IEEPA tariffs exceed $50,000 is part of the documentation review. Tariffs imposed only under Section 232, which are steel and aluminum, are excluded.

What information do I need to provide, and what does it cost to start?

To begin, the firm collects your full name, phone, email, U.S. registered business, and your ACE Importer Number. 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 to act?

The qualifying payment window runs through February 24, 2026. Only IEEPA tariffs paid between February 2025 and February 24, 2026 count toward eligibility. If your business was the Importer of Record, it makes sense to confirm your status and review your records promptly.