Tariffs - Importers & Manufacturers

Did your business pay IEEPA import taxes to U.S. Customs? You may be owed a refund.

If your U.S.-registered business was the Importer of Record and paid $50,000 or more in IEEPA tariffs directly to CBP between February 2025 and February 24, 2026, Watts Law Firm LLP may be able to help you pursue a refund. There is no upfront cost.

$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

This is for the businesses that actually paid the duties

If you carried the cost of emergency-powers tariffs on your own import entries, this claim is built for you. After a U.S. Supreme Court ruling struck down certain tariffs, 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 across affected importers. If your company was the Importer of Record on the customs entries and paid those duties to U.S. Customs and Border Protection, this effort is designed with you in mind.

Does your business qualify?

To be eligible, all of the following must be true. Your business is U.S.-registered. Your business was the Importer of Record (IOR). Your business paid IEEPA tariffs directly to U.S. Customs and Border Protection (CBP). Your business paid $50,000 or more in total IEEPA tariffs. And those tariffs were paid between February 2025 and February 24, 2026. The claim covers tariffs imposed under IEEPA (International Emergency Economic Powers Act) executive orders. It does not cover tariffs imposed only under Section 232, which is steel and aluminum.

What we use to document your import duties

The proof lives in your customs records. To support a claim, the firm reviews your customs entry records and import broker statements, your CBP Automated Commercial Environment (ACE) records, and verification that your total IEEPA tariffs exceed $50,000. To get started, the firm collects your full name, phone, email, U.S.-registered business, and ACE Importer Number. The ES-003 Entry Summary Line Tariff Details report can help identify the Chapter 99 duties tied to your entries.

Why the payment window closes February 24, 2026

The qualifying payment window runs through February 24, 2026. Only the IEEPA tariffs your business paid between February 2025 and that date count toward the $50,000 threshold. Because the window is defined and finite, it makes sense to confirm your eligibility and gather your customs documentation without delay. Attorney Mikal Watts is the firm's named attorney explaining the lawsuit.

Frequently asked questions

My company was the Importer of Record. Is that what you mean by eligible?

Being the Importer of Record (IOR) is one of the required conditions. To qualify, your business must also be U.S.-registered, have paid IEEPA tariffs directly to U.S. Customs and Border Protection, have paid $50,000 or more in total IEEPA tariffs, and have paid them between February 2025 and February 24, 2026. All of these conditions must be met.

We import steel and aluminum. Do those tariffs count?

The claim covers tariffs imposed under IEEPA (International Emergency Economic Powers Act) executive orders. It does not cover tariffs imposed only under Section 232, which is steel and aluminum. You can use your customs records and ACE data to identify which IEEPA duties you paid.

How do you confirm we crossed the $50,000 threshold?

The firm reviews your customs entry records and import broker statements together with your CBP Automated Commercial Environment (ACE) records, and verifies that your total IEEPA tariffs exceed $50,000. The ES-003 Entry Summary Line Tariff Details report identifies the Chapter 99 duties on your entries. To begin, the firm collects your full name, phone, email, U.S.-registered business, and ACE Importer Number.

What does it cost our business 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, you owe no fees or costs.

Is there a deadline for importers and manufacturers to act?

Yes. The qualifying payment window runs through February 24, 2026, and only IEEPA tariffs paid between February 2025 and that date count toward the $50,000 threshold. It's a good idea to confirm your eligibility and gather your customs documentation sooner rather than later.