Can’t file CAPE? We help.
CAPE Phase 3 is open. It pays only plaintiffs with a Court of International Trade order — we file the complaint.
Businesses only — importers of record in every U.S. state and overseas. Calabasas, California · CA Bar #349304 · CIT-admitted
We have filed 21 IEEPA refund complaints for 15 importer clients at the U.S. Court of International Trade. Past results do not guarantee a similar outcome.
Anatolii TrembachYour customs & trade attorney
Start your free evaluation here
Our fee is 2% for a CAPE filing only; 7% for CIT litigation, or a flat $2,000 if your refund is under $29,000; attorney fees only, no attorney fee unless we recover. Clients pay case costs: the $400 filing fee and about $40 service. Eligibility depends on your entries; no result is guaranteed.
Phase 3 opened October 6. Four steps come first.
Phases 1 and 2 cannot take an entry in final liquidation status. The remedy is a complaint at the U.S. Court of International Trade under 28 U.S.C. §1581(i); Phase 3 accepts the court's reliquidation order. CBP's September 15 declaration: plaintiffs accepted by July 30, 2026 file from October 6. CBP admits later plaintiffs on a rolling schedule, every two weeks after October 6, so your window opens on the first two-week date after CBP accepts your submission. Importers who have not sued are in neither group until the complaint is filed.
Pull two ACE reports
The ES-003 (liquidation) and ES-022 (entry summary) reports list each entry, its dates and its IEEPA duties. Your broker can run them in minutes; we send instructions on request.
Protest if the window is open
Entries liquidated under 180 days ago also get a timely protest under 19 U.S.C. §1514. Your importer of record or its broker files it on our instructions, alongside the complaint.
File the CIT complaint
We file the §1581(i) complaint; you get a docket number that day. The outer limit is two years under 28 U.S.C. §2636(i). The real clock is CBP’s two-week schedule: each two weeks of delay moves your refund back two weeks.
Order, Phase 3, refund
We send your importer of record number and case number to CBP. Once CBP accepts, your window opens on the next two-week date after October 6. Your importer of record or its broker files the CAPE declaration in ACE, citing the court's reliquidation order. CBP reliquidates without the IEEPA duty and pays principal plus statutory interest (19 U.S.C. §1505) by ACH to the bank account in your ACE Portal. Enroll in ACH now.
- Importer of record legal name, entity type, EIN or IOR number, state or country of formation, mailing address.
- Signer's name and title, government photo ID, phone (and board authorization if not the CEO).
- ES-003 and ES-022 reports, or a CSV with entry numbers, entry dates, liquidation dates and IEEPA amounts.
One lawyer, from entry review to court.
Anatolii Trembach: California trade and business litigation attorney. Admitted to the U.S. Court of International Trade. 16 years of legal experience. Before law, a detective at Ukraine's Security Service (SBU), the FBI's counterpart: trade fraud, corporate crime, financial schemes. Then complex civil cases in the United States.
He sorts your entries by liquidation status. Your broker files the CAPE declaration or protest on his instructions. He files the complaint at the Court of International Trade — no hand-off when litigation begins.
You paid duties you never owed. No legal fees up front: we work on contingency, paid from what you recover.
Your entry status sets the path.
A general guide, not advice on your entries.
1Free refund analysis+
2Unliquidated entries — PSC / CAPE+
3Recently liquidated — CAPE reliquidation+
4Protest under 19 U.S.C. § 1514+
5Court of International Trade complaint+
6Collect your refund+
Four kinds of clients.
Importers of Record
Paid IEEPA duties, from a few entries to thousands.
Customs Brokers
File CAPE declarations and want counsel behind them.
Manufacturers & Distributors
Big duty outlays, complex liquidation timelines.
Trade & Finance Advisors
Size the refund; need a firm that can sue.
What is your refund worth?
Move the slider to the IEEPA duties you paid. An illustration, not a quote or guarantee. CBP adds statutory interest (19 U.S.C. §1505); not estimated here.
CAPE filing — 2%
CIT litigation — 7%
Fee: 2% for a CAPE filing only; 7% for CIT litigation, or a flat $2,000 if your refund is under $29,000 (attorney fees only). Clients pay case costs: the $400 filing fee and about $40 service (plus witness costs, if any). CBP adds statutory interest under 19 U.S.C. §1505. Not a quote, legal advice or guarantee. Prior results do not guarantee a similar outcome.
What it costs.
2% for a CAPE filing only; 7% for CIT litigation, or a flat $2,000 if your refund is under $29,000. Attorney fees only; clients pay case costs: the $400 filing fee and about $40 service. No attorney fee unless we recover.
No attorney fee unless we recover; clients pay case costs: the $400 filing fee and about $40 service.
No attorney fee unless we recover; clients pay case costs: the $400 filing fee and about $40 service.
Case costs — the $400 filing fee and about $40 service — are paid by the client, in writing before we file.
Terms are confirmed in a written engagement agreement before work begins. Flat-fee or hourly terms on request. Prior results do not guarantee a similar outcome.
“Experts in all matters of IEEPA tariffs. Exceptional service. Highly recommended.”
“We hired Anatolii Trembach and Trembach Law Firm for a customs/tariff refund matter. Anatolii was professional, responsive, and clearly explained the process. He helped us recover our refund, and we are very satisfied with his work. We would recommend Trembach Law Firm to other importers and businesses dealing with customs matters.”
“Our duty drawback claims were being rejected by CBP without explanation. Mr. Trembach analyzed the rejections, identified the procedural deficiencies, and resubmitted the claims correctly. We recovered substantial overpaid duties we had written off as lost. If your duty drawback claims are stuck, Trembach Law Firm can unblock them.”
“We interviewed three firms. Trembach was the only one who let me finish my story before telling me what it was worth. That's the one I went with and I'm glad I did.”
“10/10 experience. Clear, calm, and competent during a stressful time.”
Real Google reviews, in the clients' own words. No outcome is guaranteed.
CAPE Phase 3 questions.
What is CAPE Phase 3?+
I missed the July 30 cutoff. Can I still be paid in Phase 3?+
I am not a plaintiff. What happens on October 6?+
My protest was denied, or CBP refused the refund. Anything left?+
Am I eligible for an IEEPA tariff refund?+
My entries are fully liquidated. Is it too late?+
CBP approved the refunds — so why haven't I been paid?+
I also paid the Section 122 surcharge — can I recover it?+
What does it cost?+
What is CAPE?+
How long do I have?+
Do you handle importers outside California?+
Free IEEPA entry review
Send the basics. A customs attorney reviews your entries and lays out your options. No cost, no obligation.
Have your entry summaries or ACE reports handy; we confirm liquidation dates on the first call.
