Businesses that paid International Emergency Economic Powers Act (IEEPA) duties to Customs and Border Protection (CBP) between February 4, 2025 and February 24, 2026 may now be entitled to a refund.
Contact our lawyers to get a refund. We will take care of everything, file a lawsuit in the Court of International Trade and handle the entire IEEPA refund process for you.
The U.S. Supreme Court, in February 2026, ruled 6-3 in Learning Resources, Inc. v. Trump that IEEPA did not authorize the president to impose tariffs.
Not every business that felt the impact of tariffs qualifies. Eligibility depends on whether your business was the importer of record that paid IEEPA tariffs directly to CBP.
Key Takeaways
- How to get a refund: If your business paid IEEPA tariffs, we can handle the entire refund process for you, from reviewing your import records to filing on your behalf.
- Who qualifies: Only businesses that were the importer of record (IOR) and paid IEEPA tariffs directly to CBP between February 4, 2025 and February 24, 2026 are eligible for a refund.
- How much is available: Approximately $166 billion in IEEPA tariff refunds (plus interest) is owed to importers. Your share depends on how much your business paid during the covered period.
- Passing costs on doesn’t disqualify you: If your business passed tariff costs on to customers, you can still file a claim. The legal right to a refund belongs to the importer of record regardless of downstream pricing.
Call our IEEPA tariff refund lawyers today for a FREE consultation at (800) 718-4658 or contact us to find out if your business qualifies for a tariff refund claim. We can help you obtain an IEEPA tariff refund and will charge you no legal fee until we win your case.
Table of Contents
- What Does the Trump Tariff Refund Process Look Like?
- Which Businesses Qualify for a Trump Tariff Refund?
- Which Countries Are Covered by the IEEPA Ruling?
- What Types of Goods Qualify for a Tariff Refund?
- Does It Matter If I Passed the Tariff Costs On to My Customers?
- Do Small Businesses Qualify for a Trump Tariff Refund?
- FAQs
- Contact Our Tariff Refund Attorneys Today
What Does the Trump Tariff Refund Process Look Like?
As of May 2026, a process has been established allowing businesses to recover tariffs that were originally imposed under the International Emergency Economic Powers Act (IEEPA). These tariffs were struck down by a U.S. Supreme Court decision in February 2026.
Our attorneys will handle the entire process for you so your business can stay focused on its operations.
We will review your import records to identify every entry subject to IEEPA tariff rates. We will then calculate the total duties your business paid.
We will then pursue recovery through the U.S. Court of International Trade. We will file on your behalf before protest deadlines close.
There are no upfront legal fees. Our firm works on a contingency basis. This means we only get paid when we recover compensation for you.
Contact us today for a free case evaluation. We will let you know exactly what your business may be owed.
Which Businesses Qualify for a Trump Tariff Refund?
To qualify for an IEEPA tariff refund, you need to either be the importer of record (IOR) or an authorized customs broker that directly paid the IEEPA tariffs.
Your imports must have been subject to Trump tariff rates under the IEEPA between February 4, 2025 and February 24, 2026.
Eligible business types include, but are not limited to:
- Manufacturers
- Wholesalers
- Retailers
- Distributors
- E-commerce sellers
The right to receive refunds belongs solely to the business that paid duties directly to CBP.
Some non-eligible tariffs are Section 301, Section 232, and Section 201 tariffs.
Which Countries Are Covered by the IEEPA Ruling?
The Supreme Court’s ruling covers tariffs applied to imports from over 60 countries, not just China.
Affected countries include, but are not limited to:
- Canada
- Mexico
- The EU
- Vietnam
- Japan
- South Korea
- Taiwan
- India
- Brazil
Your business may have a claim if your imports came from any of the affected countries during the covered period.
The country of origin is determined at the time duties were paid to CBP, not at the point of sale.
What Types of Goods Qualify for a Tariff Refund?
Any category of imported goods subject to IEEPA tariff rates during the covered period may qualify.
There is no restriction on industry or product type as long as duties were paid directly to CBP.
Businesses which imported across multiple product categories can file claims covering all affected entries.
An attorney at our law firm can review your import records to identify every entry eligible for recovery.
Does It Matter If I Passed the Tariff Costs On to My Customers?
No. Your business is not disqualified from filing a claim if you passed tariff costs onto customers.
The legal right to recover belongs to the importer of record. This is regardless of how costs were handled downstream.
Your business is still owed a refund on the duties it paid, even if your customers absorbed higher prices.
Do Small Businesses Qualify for a Trump Tariff Refund?
Yes. There is no minimum import volume required to qualify for a refund.
Small and mid-sized importers are eligible on the same basis as large corporations.
Import volume only affects how much your business can recover, not whether you can file.
It is worth finding out what you are owed if your business paid IEEPA duties to CBP during the covered period.
FAQs
What If My Business Used a Customs Broker to Pay Duties?
Your business may still qualify as the importer of record if a customs broker paid duties on your behalf.
What matters is if your business was the party legally responsible for the duties paid to CBP.
An attorney can review your entry documentation to confirm if you qualify.
Does My Business Qualify If It Only Imported From One Country?
Yes, your business qualifies as long as that country is one of the over 60 countries covered by the IEEPA ruling and duties were paid during the covered period.
Single-country importers qualify on the same basis as businesses that imported from multiple countries.
What If My Business Is No Longer Operating?
Businesses that have since closed may still have valid claims if they paid IEEPA duties during the covered period.
The right to recover does not automatically expire when a business closes.
Contact an attorney at our firm to determine if your specific situation allows for a claim.
How Do I Know If My Imports Were Subject to IEEPA Tariffs?
Your CBP entry documents and import records will show the tariff rates applied to each shipment.
An attorney at our firm can review those records and identify which entries were subject to IEEPA rates.
A free case evaluation is the fastest way to find out if you are unsure if your imports qualify.
How Much Is the Tariff Refund?
About $166 billion in tariff refunds, plus interest, will be paid to businesses like Costco, FedEx and Mondelez by CBP.
The size of the refund that your business will qualify for will depend on the amount of IEEPA tariffs you paid to CBP during the covered time period.
Will Consumers Get a Tariff Refund?
While businesses may get tariff refunds, the refund process doesn’t apply to consumers. However, some companies might offer lower prices as a benefit rather than direct refunds.
Individual consumers aren’t eligible for direct refunds since they aren’t the “Importer of Record” who paid IEEPA duties to CBP.
What Documentation Is Required?
Documentation needs to be maintained in order to verify if tariffs were absorbed or passed on to your customers for claims processing.
Preparation for the refund process includes gathering documentation such as entry summaries, payment records and commercial invoices. Importers should collect entry summaries as well as proofs of payment in order to support their refund claims regarding IEEPA duties.
To request a refund regarding IEEPA duties, importers of record as well as authorized customs brokers need to file a Consolidated Administration and Processing of Entries (CAPE) Declaration which lists the entries for which refunds are being requested.
Importers need to have an established ACE Secure Data Portal account in order to submit CAPE Declarations regarding IEEPA tariff refunds. An ACE portal account must be created if you don’t have one.
Each CAPE Declaration may include up to 9,999 entries. If more entries have to be submitted, you may file multiple cape declarations.
Importers can expect that valid IEEPA refunds will be issued within 60 to 90 days of an accepted CAPE declaration, unless further review is necessary by CBP.
Our law firm can help you gather and submit all necessary documentation for your tariff refund.
Contact Our Tariff Refund Attorneys Today
Call us today for a FREE consultation at (800) 718-4658 or contact us to discover if your business qualifies for an IEEPA tariff refund claim. We can help you recover an IEEPA tariff refund and will charge you no legal fee until we win your case.
