Question 1

Who can recover IEEPA tariffs?

Accepted Answer

On February 20, 2026 the U.S. Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. Importers of record who paid IEEPA duties can seek a refund, plus statutory interest under 19 U.S.C. §1505. The path depends on when each entry liquidated: unliquidated entries can be corrected before liquidation, recently liquidated entries may qualify for CBP’s CAPE reliquidation, and finally liquidated entries are refunded through CAPE only to importers who filed a complaint at the U.S. Court of International Trade. Eligibility turns on your entries; we review them at no cost.

Question 2

What is a Section 122 tariff refund, and how is it different from IEEPA?

Accepted Answer

Section 122 of the Trade Act of 1974 (19 U.S.C. §2132) is the President’s balance-of-payments tariff authority, capped at a 15% surcharge for up to 150 days unless Congress extends it. After the Supreme Court struck down the IEEPA tariffs, the administration imposed a separate 10% import surcharge under Section 122 (Proclamation 11012), in effect from February 24 to July 24, 2026, when it expired by the 150-day limit. The Court of International Trade struck that surcharge down; the government’s appeal is pending. Unlike IEEPA, Section 122 has no automatic CAPE refund program, so an importer who paid the Section 122 surcharge must preserve the claim individually by protest or a Court of International Trade complaint.

Question 3

Why should I plead both IEEPA and Section 122?

Accepted Answer

The two surcharges rest on different statutes and cover different entry periods, so an IEEPA-only complaint may not preserve a Section 122 refund claim. If you paid both, the safe course is to assert both theories in a single Court of International Trade complaint that reserves your rights to each refund. We evaluate which of your entries were charged IEEPA duties, Section 122 duties, or both, and we plead accordingly so no refund right is lost while the appeals play out.

Question 4

What are the deadlines to preserve my refund?

Accepted Answer

Three deadlines usually control. A protest to CBP must be filed within 180 days of liquidation (19 U.S.C. §1514(c)(3)). A Court of International Trade suit on a denied protest must be filed within 180 days of the denial (28 U.S.C. §2636(a)). A Court of International Trade suit under the court’s residual jurisdiction must be filed within two years of when the claim accrues (28 U.S.C. §2636(i)). Because liquidation generally runs about a year from entry, deadlines fall on a per-entry basis across 2026 and 2027 — the sooner we review your entries, the more options stay open.

Question 5

How does the refund process work?

Accepted Answer

For IEEPA duties, CBP processes refunds through its CAPE program in the ACE Portal; once a declaration is accepted, CBP targets payment within roughly 60 to 90 days, and the refund includes statutory interest. For finally liquidated entries, CAPE pays only importers holding a Court of International Trade order, so we file the complaint that gives you a docket number and preserves your claim. For Section 122 duties, there is no CAPE path — we pursue a protest and, where appropriate, a Court of International Trade complaint. We keep both tracks moving so you do not have to choose one theory and risk the other.

Question 6

What does it cost?

Accepted Answer

Our attorney fee is 7% of your refund, or a flat $2,000 if your refund is under $29,000. There is no attorney fee unless we recover. Clients pay case costs — the $400 court filing fee and about $40 for service. The same fee applies whether we are recovering IEEPA duties, Section 122 duties, or both. We confirm every term in a written engagement agreement before we file.

Question 7

My entries are fully liquidated. Is it too late?

Accepted Answer

No, but it is time-sensitive. For IEEPA duties, CAPE pays finally liquidated entries only to importers who sued at the Court of International Trade, so a complaint keeps your claim alive and opens the CAPE path. For Section 122 duties, a protest within 180 days of liquidation or a Court of International Trade complaint preserves the claim. Send us your entry data and we tell you which door is still open for each entry.

Question 8

What records do I need to start?

Accepted Answer

The fastest start is your ACE ES-003 (liquidation) and ES-022 (entry summary) reports, which list each entry, its dates, and the duties paid. Your customs broker can run them in minutes. From those we identify which entries carried IEEPA duties, Section 122 duties, or both, calculate the refund, and map each deadline. We send step-by-step instructions on request.

Question 9

Do you only work with California importers?

Accepted Answer

No. We are based in Calabasas, California and represent importers of record nationwide and overseas. The U.S. Court of International Trade is a national court seated in New York, and we file there for clients across the country, including at the Ports of Los Angeles and Long Beach and every other U.S. port.

Question 10

Is an outcome guaranteed?

Accepted Answer

No. No law firm can guarantee a result, and the IEEPA and Section 122 matters are still moving through the courts — the Section 122 ruling and the IEEPA refund order are both on appeal. What we can do is evaluate your entries, plead both theories to preserve your rights, and pursue every available refund path. Prior results do not guarantee a similar outcome.

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