★★★★★Five-star Google reviews

Tariffs paid? Refundable.

Finally liquidated IEEPA entries are refunded only to importers that sue at the Court of International Trade — 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.

Call (213) 645-2246

Or send your details below ↓

Stack of U.S. hundred-dollar bills — IEEPA tariff refund

Anatolii Trembach
Your customs & trade attorney

Start your free evaluation here

Call (213) 645-2246

Thank you. A customs attorney will reply within one business day with which entries CBP will still refund, which need a complaint, and the deadline for each. Have your ES-003 report? Attach it to the reply email; instructions follow. For anything time-sensitive, call (213) 645-2246.

CAPE Phase 3 · October 6Phase 3 is open. Plaintiffs accepted by July 30 file from that day. 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. Finally liquidated entries are refunded only to importers holding a Court of International Trade order (CBP declaration to the Court of International Trade, Sept. 15, 2026). File now to secure your docket number →

★★★★★ Five-starGoogle reviews

Avvo 10.0 “Superb”Anatolii Trembach

U.S. Court of Int'l TradeAdmitted · CA Bar #349304

IEEPA refund complaints filed at the CITevery week since Sept. 22, 2026 · more filed as importers sign

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.

Why work with us

Anatolii Trembach

Founder & Principal Attorney

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.

CA Bar #349304 LL.M., USC Gould Admitted, U.S. Court of Int'l Trade 16 years' experience Ports of L.A. & Long Beach · Nationwide

Independent firm. One point of accountability. Your engagement is with Trembach Law Firm, APC only; we are not affiliated with any other law firm, customs broker or refund-recovery service. We file the complaint at the U.S. Court of International Trade under 28 U.S.C. §1581(i). Your importer of record or its customs broker files the CAPE declaration or 19 U.S.C. §1514 protest in ACE on our instructions. The attorney who reviews your entries files the complaint. We represent businesses only — importers of record and their companies. No private individuals.

100%

of the IEEPA duty on an eligible entry comes back, plus statutory interest (19 U.S.C. §1505).

7% CIT litigation

of your refund, or a flat $2,000 if your refund is under $29,000; no attorney fee unless we recover; clients pay case costs: the $400 filing fee and about $40 service.

16 years

of legal experience.

5.0 ★

Five-star Google reviews.

How we work

Your entry status sets the path.

A general guide with sources, not advice on your entries. Paid the 10% Section 122 surcharge too (Feb–July 2026)? It has no CAPE refund — a Court of International Trade complaint can preserve your rights under both IEEPA and Section 122.

1Free entry review+

Send your ES-003 report; your broker can run it in minutes. Within one business day: which entries CBP will still refund, which need a complaint, and each deadline. No cost.

2Unliquidated entries — PSC / CAPE+

Your broker removes the duty by Post-Summary Correction or CAPE before the entry liquidates.

Deadline: PSC about 300 days from entry (CBP post-summary correction rules).

3Recently liquidated — CAPE reliquidation+

CBP can reliquidate an entry liquidated within the last 80 days under CAPE.

Deadline: 80 days after liquidation (CBP, IEEPA duty refunds page, updated Sept. 30, 2026).

4Protest under 19 U.S.C. § 1514+

A timely protest to CBP keeps entries liquidated 80 to 180 days ago alive.

Deadline: 180 days from liquidation (19 U.S.C. §1514).

5Court of International Trade complaint+

Past the protest window, the remedy is a complaint under 28 U.S.C. §1581(i). It gives you a docket number. With the court's reliquidation order, your entries qualify for CAPE Phase 3 (CBP declaration to the Court of International Trade, Sept. 15, 2026, Freestyle World v. CBP, Doc. 50).

Deadline: Phase 3 opened Oct 6, 2026 (CIT order required) · outer limit two years (28 U.S.C. §2636(i)).

6Collect your refund+

CBP refunds the duty with statutory interest (19 U.S.C. §1505). Our fee comes out of the refund, not before.

Who we help

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.

International flags representing global trade

Manufacturers & Distributors

Big duty outlays, complex liquidation timelines.

Trade & Finance Advisors

Size the refund; need a firm that can sue.

Pricing

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%

2% of your refund when a CAPE Declaration is enough — no litigation · no attorney fee unless we recover · clients pay case costs: the $400 filing fee and about $40 service

IEEPA duties you paid$100,000

$10K$1M

IEEPA duty refunded$100,000

Statutory interest (19 U.S.C. §1505)added by CBP

Our fee (2%)–$2,000

You keep (est., before interest)$98,000

Tell me which entries qualify

CIT litigation — 7%

7% of your refund when a Court of International Trade complaint is required, or a flat $2,000 under $29,000 · no attorney fee unless we recover · clients pay case costs: the $400 filing fee and about $40 service

IEEPA duties you paid$100,000

$10K$1M

IEEPA duty refunded$100,000

Statutory interest (19 U.S.C. §1505)added by CBP

Our fee (7%)–$7,000

You keep (est., before interest)$93,000

Tell me which entries qualify

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.

Fees, in writing

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.

of refunds $29,000 or more

No attorney fee unless we recover; clients pay case costs: the $400 filing fee and about $40 service.

$2,000

flat, on refunds under $29,000

No attorney fee unless we recover; clients pay case costs: the $400 filing fee and about $40 service.

Up-front attorney fees

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.

What clients say

★★★★★ Five-star Google reviews

Google reviews · Trembach Law Firm, APC · Calabasas, California.

★★★★★

“Experts in all matters of IEEPA tariffs. Exceptional service. Highly recommended.”

Google review

★★★★★

“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.”

Google review

★★★★★

“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.”

Google review

★★★★★

“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.”

Google review

★★★★★

“10/10 experience. Clear, calm, and competent during a stressful time.”

Google review

★★★★★

Five-star Google reviews.

Tell me which entries qualify →

Real Google reviews, in the clients' own words. No outcome is guaranteed.

FAQ

IEEPA refund questions.

Am I eligible for an IEEPA tariff refund?+

Likely, if you paid IEEPA duties the Supreme Court struck down — plus statutory interest (19 U.S.C. §1505). The path depends on when your entries liquidated; we check at no cost.

My entries are fully liquidated. Is it too late?+

No, but it is urgent. CAPE Phase 3 pays finally liquidated entries only to importers who sued at the Court of International Trade; it opened October 6, 2026 (CBP declaration to the Court of International Trade, Sept. 15, 2026). A CIT complaint keeps your claim alive.

What is the ES-003 report, and how do I get it?+

ES-003 (liquidation) and ES-022 (entry summary) are ACE reports listing each entry, its dates and its IEEPA duties. Your broker can run them in minutes; we send instructions on request.

I also paid the Section 122 surcharge — can I recover it?+

In 2026 the government imposed a separate 10% import surcharge under Section 122 of the Trade Act of 1974 (19 U.S.C. §2132), in effect February 24 to July 24, 2026. The U.S. Court of International Trade struck that surcharge down; the appeal is pending. Section 122 has no automatic CAPE refund, so an importer who paid it must preserve the claim by protest or a Court of International Trade complaint. If you paid both IEEPA and Section 122 duties, we plead both to reserve your rights to each refund — on the same fee: 2% for a CAPE filing only; 7% for CIT litigation, or a flat $2,000 if your refund is under $29,000.

What does it cost?+

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, none unless we recover; clients pay case costs: the $400 filing fee and about $40 service.

What is CAPE?+

CAPE — Consolidated Administration and Processing of Entries — is CBP's program for valid IEEPA refund requests, with interest. A protest or CIT complaint may fit your entries better.

How long do I have?+

80 days after liquidation for a CAPE reliquidation (CBP, IEEPA duty refunds page); 180 days to protest (19 U.S.C. §1514); two years for a CIT complaint (28 U.S.C. §2636(i)). CAPE Phase 3 opened October 6, 2026 for importers holding a CIT order; the sooner we review, the more doors stay open.

Do you handle importers outside California?+

Yes. We are in Calabasas and serve importers nationwide, including the Ports of Los Angeles and Long Beach. The Court of International Trade is a national court.

Free entry review

Free IEEPA entry review

Send the basics. Within one business day: which entries CBP will still refund, which need a complaint, and each deadline. No cost, no obligation.

Or call us directly

(213) 645-2246

Have your ES-003 report? Attach it to the reply email; instructions follow.

First name

Last name

Phone

Company (optional)

Your role

Is your company the importer of record?

IEEPA duties paid (approx.)

Protest or CAPE claim filed?

Anything else (optional)

By sending, you agree we may contact you by phone and email about your inquiry. Sending does not create an attorney–client relationship. Privacy Policy · Terms.

Thank you. A customs attorney replies within one business day. Have your ES-003 report? Attach it to the reply email; instructions follow. Time-sensitive? Call (213) 645-2246.

Thank you — your entries look like a fit. Fastest path: a 15-minute call with the attorney.

Call (213) 645-2246 now Book a time instead

Have your ES-003 report? Attach it to the reply email; instructions follow.

Attorney advertising. Not legal advice; this form does not create an attorney–client relationship. Eligibility depends on each entry; some IEEPA questions remain in litigation; no result is guaranteed.

Attorney with scales of justice — trade litigation

Insights

From the trade desk.

Phase 3Sep 24, 2026

Tariffs paid? Refundable.

Start your free evaluation here

One lawyer, from entry review to court.

Your entry status sets the path.

Four kinds of clients.

Importers of Record

Customs Brokers

Manufacturers & Distributors

Trade & Finance Advisors

What is your refund worth?

CAPE filing — 2%

CIT litigation — 7%

What it costs.

IEEPA refund questions.

Free IEEPA entry review

From the trade desk.

Phase 3, step by step.

AD/CVD entries: CIT argument Sept 15.

Finally liquidated entries, Phase 3.

After the ruling: what importers must know.

The CAPE process, explained.

How California importers recover duties.

How importers reclaim duties in 2026.

A refund guide for importers.

Phase 3 for California importers.

Phase 3 and the appeal.

The deadlines importers face.

CBP opens Phase 2 refunds.

Supreme Court strikes down IEEPA tariffs.

June 9 CIT hearing, liquidated entries.

The CAPE portal: what to do.

CAPE Phase One: the process.

CAPE processes $35.46B: Phase 2 update.

Protest strategy after CAPE closed.

CAPE portal closure: final statistics.

CAPE rejection patterns.

The CAPE process (2026).

Section 122 challenge and the refund.

Refund documentation strategy.

CAPE system and importer registration.

$166 billion owed, 330,000 importers.

A guide to CIT refund claims.

The ACE Secure Data Portal: a guide.