Liquidated? Still refundable.
Finally liquidated IEEPA entries are refunded only on 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
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Contingency fee — 2% for a CAPE filing only; 7% for Court of International Trade 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 pays plaintiffs. The complaint makes you one.
Source: CBP declaration to the Court of International Trade, Sept. 15, 2026 (Freestyle World v. CBP, Doc. 50). CAPE Phase 3 opened October 6, 2026 for entries liquidated more than 80 days ago — entries CAPE no longer accepts (CBP, IEEPA duty refunds page, updated Sept. 30, 2026). It pays only importers of record holding a CIT reliquidation order. 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.
Send the ES-003
The ES-003 (liquidation) and ES-022 (entry summary) ACE reports list each entry, its dates and its IEEPA duties. Your broker can run them in minutes. Have your ES-003 report? Attach it to the reply email; instructions follow.
Sign the agreement
Within one business day you get the written engagement agreement: 2% for a CAPE filing only; 7% for CIT litigation, or a flat $2,000 if under $29,000; attorney fees only; clients pay case costs: the $400 filing fee and about $40 service. We file the day after you sign.
Complaint on file
We file under 28 U.S.C. §1581(i); you get a docket number that day. Entries liquidated under 180 days ago also get a timely protest (19 U.S.C. §1514), filed by your importer of record or its broker on our instructions. The outer limit is two years (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. IEEPA refund complaints under 28 U.S.C. §1581(i) filed every week since September 22, 2026.
You paid duties you never owed. No legal fees up front: we work on contingency, paid from what you recover.
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.
CAPE filing — 2%
CIT litigation — 7%
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.
Court of International Trade questions.
I am not a plaintiff. What happens on October 6?+
I missed the July 30 cutoff. Can I still be paid in Phase 3?+
My protest was denied, or CBP refused the refund. Anything left?+
How long do I have to file the CIT complaint?+
My entries are fully liquidated. Is it too late?+
I also paid the Section 122 surcharge — can I recover it?+
What does it cost?+
Do you handle importers outside California?+
File the CIT complaint
Send the basics. Within one business day a customs attorney sends the engagement agreement and ES-003 instructions. We file the §1581(i) complaint the day after you sign. Attorney fee 2% for a CAPE filing only; 7% for CIT litigation, or a flat $2,000 if under $29,000; clients pay case costs: the $400 filing fee and about $40 service.
Have your ES-003 report? Attach it to the reply email; instructions follow.
New complaints, nearly every business day.
Trembach Law Firm files IEEPA refund complaints at the U.S. Court of International Trade as importers sign — on most business days since September 22, 2026.
- Importer v. United States of America · filed October 2, 2026 · §1581(i) complaint, IEEPA refund, finally liquidated entries · Pending.
- Importer v. United States of America · filed October 2, 2026 · §1581(i) complaint, IEEPA refund, finally liquidated entries · Pending.
- Importer v. United States of America · filed October 1, 2026 · §1581(i) complaint, IEEPA refund, finally liquidated entries · Pending.
- Importer v. United States of America · filed September 29, 2026 · §1581(i) complaint, IEEPA refund, finally liquidated entries · Pending.
- Importer v. United States of America · filed September 25, 2026 · §1581(i) complaint, IEEPA refund, finally liquidated entries · Pending.
More actions are on the public docket. Party names and docket numbers are not published. Prior results do not guarantee a similar outcome. Public record page: court-of-international-trade-filings. Status as of October 5, 2026.