Unlawful Tariffs — FAQ-Led Eligibility Portal

Could your business be owed a tariff refund? Your top questions, answered

The U.S. Supreme Court struck down certain tariffs, and Watts Law Firm LLP represents businesses seeking to recover IEEPA import taxes the federal government collected under emergency powers. An estimated $166B+ in refunds is at stake. Here are straight answers to the eligibility questions businesses ask most. Then you can check whether yours qualifies.

$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

Start here: do you qualify? (all five must be true)

The fastest way to know if you have a claim is to run through the eligibility requirements. To qualify, every one of these must describe your business. One, you are a U.S.-registered business. Two, you were the Importer of Record (IOR) on the entries. Three, you paid IEEPA tariffs directly to U.S. Customs and Border Protection (CBP). Four, you paid $50,000 or more in total IEEPA tariffs. Five, you paid those tariffs between February 2025 and February 24, 2026. If all five fit, you may be eligible to seek a refund. The form takes only a few minutes.

What this lawsuit targets, and what it doesn't

This effort targets tariffs imposed under IEEPA (the International Emergency Economic Powers Act) executive orders, following a U.S. Supreme Court ruling that struck down certain tariffs. It does not cover tariffs imposed only under Section 232, which applies to steel and aluminum. A common question is whether mixed entries count. The lawsuit concerns IEEPA tariffs, so the key is identifying the IEEPA portion of what you paid. If you are not sure which tariffs applied to your imports, we review the documentation with you as part of the process.

What it costs to find out

There is no upfront or initial cost to pursue a claim. The firm works 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. That means you can ask your questions and have your eligibility reviewed without paying anything to get started.

How we verify your claim

To confirm eligibility and build a claim, the firm works with documentation that establishes the IEEPA tariffs you paid. This usually includes 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. The review may also touch on related topics, such as SAM.gov screening, CAPE phase eligibility, the ES-003 Entry Summary Line Tariff Details report for Chapter 99 duties, IRS Form 8821 for tax transcripts, and federal debt-offset considerations. The intake form collects only the essentials to begin: your full name, phone, email, U.S. registered business, and ACE Importer Number.

Why you may need to review your eligibility now

The qualifying payment window runs through February 24, 2026. Because that date defines which payments may qualify, if you believe you paid IEEPA tariffs, it makes sense to review your eligibility promptly. Mikal Watts is the firm's named attorney explaining the lawsuit. Submit the short form to have your business reviewed.

Frequently asked questions

Who is eligible to file a claim?

All five of these 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. If all five describe your business, you may qualify.

Which tariffs does this cover? Do steel and aluminum tariffs count?

This lawsuit targets tariffs imposed under IEEPA (the International Emergency Economic Powers Act) executive orders. It does not cover tariffs imposed only under Section 232, which applies to steel and aluminum. So tariffs you paid only under Section 232 would not be part of this claim.

What does it cost, and what if the case doesn't win?

There is no upfront or initial cost. The firm works on contingency. Expenses are deducted from any final verdict or settlement, and if the lawsuit does not succeed, you owe no fees or costs.

What documentation will I need?

Verifying a claim usually involves your customs entry records or import broker statements, your CBP Automated Commercial Environment (ACE) records, and confirmation that your total IEEPA tariffs exceed $50,000. To begin the intake, the firm collects your full name, phone, email, U.S. registered business, and ACE Importer Number.

Is there a deadline I should know about?

Yes. The qualifying payment window runs through February 24, 2026. Because that date defines which payments may qualify, it is best to review your eligibility promptly.