Supreme Court Ruling — February 2026

If your business paid 2025 reciprocal tariffs, you may be owed a refund.

In Learning Resources, Inc. v. Trump, the U.S. Supreme Court ruled that IEEPA-authorized tariffs were unlawful. CBP has been ordered to process refunds — but only for importers who file. Refunds are not automatic, and the filing window is running. We connect qualifying importers with a customs and trade law firm that handles the full recovery process.

$166B+
In tariffs collected from importers
~330,000
Importers affected nationwide
180 days
Filing window from each entry's liquidation

How recovery works

Three steps. No upfront cost. You only pay if money is recovered.

1

Free assessment

Tell us about your 2025 imports in a 15-minute screening call. If your exposure looks meaningful, we introduce you directly to our partner firm for a deeper consultation — no obligation.

2

The firm files

Our partner law firm handles every legal step — CBP protests, ACE/CAPE submissions, Court of International Trade actions, and refund offset defense. You don't deal with paperwork.

3

You get paid

CBP issues refunds with statutory interest. The fee is contingency-only — a percentage of recovered amounts. If nothing is recovered, you owe nothing.

Who we help

U.S. importers across industries who paid IEEPA tariffs between February 2025 and February 2026.

📦Consumer goods & retailApparel, footwear, toys, housewares, furniture, sporting goods
🏭Industrial & B2B manufacturingChemicals, plastics, machinery, fabricated metals, packaging
Electronics & tech hardwareComputers, telecom, audio/video, lighting, components
🚗Automotive partsAftermarket, OEM components, tires, accessories
🚚Wholesale & distributionGeneral merchandise, private label, e-commerce, broad-line
🌾Food, beverage & agricultureSpecialty foods, beverages, spirits, fresh produce
🏥Health, medical & pharmaMedical devices, lab equipment, PPE, pharma ingredients
🔋Energy & solarSolar panels, batteries, energy storage, power components

Screening threshold: typically $3M+ in annual imports — or as little as $1.5M+ if you import primarily from China, where IEEPA rates spiked as high as 145% during peak periods. Most qualifying clients have $300,000+ in recoverable exposure. Fringe cases starting at $150,000 in IEEPA exposure are considered.

Three types of businesses can recover IEEPA tariff money

When the Supreme Court invalidated the 2025 IEEPA tariffs, it opened recovery to three distinct groups — not just the businesses listed as importers on customs paperwork. Most refund firms only chase the first tier. Our partner firm pursues all three.

Tier 1

Direct Importers (Importer of Record)

Your business is listed as the Importer of Record on CBP Form 7501. You used a customs broker, or imported directly. You paid IEEPA duties under your own entity ID.

  • Recovery path: CBP §1514 protests, ACE/CAPE filings, or CIT actions handled by the partner firm
  • Typical fit: $3M+ annual imports (or $1.5M+ if China-heavy)
  • Common signal: "We work with a customs broker"
Tier 2

Courier-imported businesses

Your business brought goods into the country via FedEx, UPS, or DHL — and on at least some shipments the courier appears as the Importer of Record on customs paperwork, not your business. The tariff money still belongs to your business; it just needs to be claimed via the courier on your behalf.

  • Recovery path: Claim through the courier of record (FedEx / UPS / DHL), coordinated by the partner firm
  • Typical fit: Same volume thresholds. Especially common in e-commerce, direct-to-consumer, and lean-team businesses
  • Common signal: "We use FedEx / UPS / DHL to bring goods in — we don't deal with a customs broker"
Tier 3 — largest opportunity

Pass-through buyers

Your business bought goods from U.S.-based suppliers, distributors, or manufacturers who imported them — and those suppliers passed the IEEPA tariff cost to you, either as an itemized line on invoices or as a mid-2025 price increase. Your business is not on customs paperwork, but the tariff dollars left your bank account just the same.

  • Recovery path: Legal demand on the supplier — the partner firm represents your interest while preserving the commercial relationship
  • Typical fit: Mid-to-large businesses spending $1.5M+ annually with U.S. suppliers who import. Restaurant groups, retailers, distributors, manufacturers buying through supply chains.
  • Common signal: "Our suppliers raised prices in 2025" or "We saw a 'tariff' or 'surcharge' line on invoices"

Approximately 1 million additional U.S. businesses are estimated to be affected through pass-through invoicing. Many don't yet realize they have a claim because the supplier may have buried the tariff inside a price increase rather than itemizing it.

Not sure which tier applies to you? The 60-second qualifier walks you through it — and the screening call confirms fit before any introduction to the firm.

Why work with us

A real law firm, not a customs broker

Recovery work is performed by our partner — a multi-state tax and trade law firm with attorneys admitted to the U.S. Court of International Trade, licensed customs brokers, CPAs, and tax attorneys in-house. End-to-end, by lawyers who do this every day.

Contingency-only, no upfront cost

You pay nothing to assess your exposure and nothing upfront to file. The fee is contingency — a percentage of recovered amounts. If nothing is recovered, the importer owes nothing.

Right-sized for mid-market importers

Large trade-law firms target Fortune 500 importers with $100M+ exposure. Our partner firm prioritizes businesses with $300,000+ in recoverable IEEPA tariffs — typically $3M+ in annual imports, or $1.5M+ if China-heavy.

Multi-channel filing strategy

The firm pursues the optimal recovery path for each entry — ACE/CAPE submissions, §1514 protests, or CIT actions — based on liquidation status, volume, and timing. They also defend against government refund-offset attempts.

The clock is real

§1514 protests have a hard 180-day deadline from each entry's liquidation. CIT actions have a two-year window. Importers who delay lose money permanently. We move fast.

Find out what's recoverable.

The 60-second qualifier tells you if you're a fit. The consultation is free. The filing is contingency-only.

See If You Qualify →