Tariff Refund — Pass-Through Contract Risk

Do your customer contracts affect your tariff refund claim? Know where you stand before you file.

After a U.S. Supreme Court ruling struck down certain tariffs, Watts Law Firm LLP represents U.S. businesses seeking to recover IEEPA import taxes paid to U.S. Customs and Border Protection. If your customer contracts include tariff pass-through clauses, that is one of the things we screen for — and we do it from the start.

$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

The customer contracts we screen for

Many import-heavy businesses signed customer contracts that pass tariff costs downstream. Some of those agreements include tariff pass-through clauses. We screen for those clauses as part of evaluating your claim. After a U.S. Supreme Court ruling struck down certain tariffs, an estimated $166B+ in refunds is at stake for businesses that paid import taxes the federal government collected under emergency powers. Before you pursue recovery, your downstream contracts, third-party claims, and customer demands all matter. We review these issues as part of how we evaluate your claim.

What this lawsuit targets

This effort targets tariffs imposed under IEEPA (International Emergency Economic Powers Act) executive orders. It does not cover tariffs imposed only under Section 232 (steel and aluminum). The goal is to recover IEEPA import taxes that qualifying U.S. businesses paid directly to U.S. Customs and Border Protection (CBP). Whether or not your customer agreements include pass-through or remittance language, the underlying claim is the same recovery effort. The contract review simply helps clarify the practical picture for your business.

Who may qualify

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 you paid those tariffs between February 2025 and February 24, 2026. The qualifying payment window runs through February 24, 2026. Existing customer pass-through clauses do not, by themselves, change whether you meet these requirements.

How we verify a claim — including pass-through and third-party issues

To document and verify your claim, we work from your customs entry records and import broker statements, along with CBP Automated Commercial Environment (ACE) records, to confirm that your total IEEPA tariffs exceed $50,000. The ES-003 Entry Summary Line Tariff Details report identifies Chapter 99 duties, and read-only access to your ACE portal supports verification. As part of our screening, we also look at high pass-through industries, customer contract tariff pass-through clauses, and any third-party claims or demands. We review these topics early.

No upfront cost

There is no upfront or initial cost to pursue your claim. Expenses are deducted from any final verdict or settlement, and if the lawsuit does not succeed, you owe no fees or costs. Attorney Mikal Watts is the firm's named attorney explaining this lawsuit. To begin, we collect your full name, phone, email, U.S. registered business, and ACE Importer Number.

Frequently asked questions

My customer contracts say I have to pass tariff refunds back to my buyers. Can I still pursue a claim?

Pass-through and remittance clauses in your customer contracts do not change the basic eligibility requirements for this lawsuit. Customer contract tariff pass-through clauses, third-party claims or demands, and high pass-through industries are all things we review as part of our screening process, so they get looked at early. We cannot guarantee any particular outcome.

What makes my business eligible?

All of the following must be true. You are a U.S.-registered business. You were the Importer of Record. You paid IEEPA tariffs directly to U.S. Customs and Border Protection. You paid $50,000 or more in total IEEPA tariffs. And you paid those tariffs between February 2025 and February 24, 2026.

Which tariffs does this cover?

This effort targets tariffs imposed under IEEPA (International Emergency Economic Powers Act) executive orders. It does not cover tariffs imposed only under Section 232 (steel and aluminum).

What will it cost me?

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.

How do you confirm I paid more than $50,000 in IEEPA tariffs?

We use your customs entry records and import broker statements together with CBP Automated Commercial Environment (ACE) records, including the ES-003 Entry Summary Line Tariff Details report for Chapter 99 duties, to confirm that your total IEEPA tariffs exceed $50,000.