Section 122 Tariff Refund & Appeal Attorney

Paid the 10% Section 122 surcharge? Recover it by CBP protest and Court of International Trade complaint. 7% fee, flat $2,000 under $29K. (818) 514-7680.

International Trade & Customs Law Services

Comprehensive customs and tariff defense for California importers at the Port of Los Angeles, Port of Long Beach, and all U.S. ports of entry. Services include CBP audit defense, tariff classification, customs valuation, Section 301/232/IEEPA tariff strategy, UFLPA forced labor compliance, duty drawback recovery, and Court of International Trade litigation.

Current Tariff Landscape

With effective tariff rates at historic highs, California businesses need experienced trade counsel. We handle Section 301 China tariffs, Section 232 steel/aluminum tariffs, IEEPA tariff refund claims, and reciprocal tariff compliance.

Free consultation for importers: (818) 514-7680.

Filed Court of International Trade Actions

Trembach Law Firm is not only admitted to the U.S. Court of International Trade — it files its own IEEPA refund complaints there under 28 U.S.C. § 1581(i), with new complaints filed as importers sign ahead of CBP’s CAPE Phase 3. Anatolii Trembach is admitted to practice before the Court of International Trade and is licensed in California, State Bar #349304, verifiable at apps.calbar.ca.gov.

This matters for IEEPA refunds specifically. The Court of International Trade has ordered CBP to reliquidate and refund on plaintiffs’ entries, and CBP’s CAPE Phase 3 for finally liquidated entries is likewise available only to importers who are plaintiffs at the Court. An importer who never filed has no confirmed, self-executing mechanism. Choosing counsel who has actually filed at that court, rather than counsel who only describes the process, is therefore a practical question and not a marketing one.

Jurisdiction over these actions rests on 28 U.S.C. § 1581, and the window to sue runs under 28 U.S.C. § 2636(i). No particular outcome is promised or guaranteed.

Fees, Costs and Case Results

Representation in these matters is offered on a contingency basis covering attorney fees only: there is no attorney fee unless we recover, and clients remain responsible for case costs, such as court filing and service fees. The specific terms that apply to a matter are set out in the written fee agreement for that matter.

Where this site refers to a verdict, settlement or court order, that result was dependent on the facts of that case, and results will differ if based on different facts. Past results do not predict or guarantee the outcome of any other matter, and no particular outcome is promised or guaranteed.

Frequently Asked Questions

What is a Section 122 tariff?

Section 122 of the Trade Act of 1974 (19 U.S.C. §2132) is the President’s balance-of-payments tariff authority. It lets the President impose a temporary import surcharge of up to 15% to address large and serious balance-of-payments deficits, and the surcharge may last no more than 150 days unless Congress extends it by statute. It is a narrow, time-limited power — very different from the broad authority the administration had claimed under IEEPA.

What happened to the 2026 Section 122 surcharge?

After the Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs, the administration imposed a separate 10% import surcharge under Section 122 (Proclamation 11012), effective February 24, 2026. Because Section 122 caps any surcharge at 150 days, it expired by operation of law on July 24, 2026. The U.S. Court of International Trade then held the surcharge unlawful; relief in that case ran to the named plaintiffs, and the government’s appeal is pending. Importers who are not already covered by a court order generally must preserve their own claims.

Can I get a refund of Section 122 duties I paid?

Possibly. Unlike IEEPA duties, which CBP refunds administratively through its CAPE program, Section 122 duties have no automatic refund program. To recover them you generally must file a protest with CBP and, where appropriate, a complaint at the U.S. Court of International Trade. We review your entries at no cost and tell you which path is open for each one.

How is a Section 122 refund different from an IEEPA refund?

They rest on different statutes and cover different periods. IEEPA duties (struck down by the Supreme Court) are refunded through CBP’s CAPE program, which pays finally liquidated entries only to importers who sued at the Court of International Trade. Section 122 duties (the 10% surcharge in effect February 24 to July 24, 2026) have no CAPE path and must be pursued individually. If you paid both, you should plead both in one complaint so no refund right is lost.

Why plead Section 122 alongside IEEPA?

An IEEPA-only complaint may not preserve a Section 122 refund claim, because the two surcharges are separate legal theories covering separate entry windows. Importers who paid both should assert both and cover both periods in a single Court of International Trade complaint to reserve their rights to each refund while the appeals continue.

What are the deadlines to preserve a Section 122 claim?

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 suit under the court’s residual jurisdiction must be filed within two years of when the claim accrues (28 U.S.C. §2636(i)). Liquidation usually runs about a year from entry, so deadlines fall per entry — review yours early.

What does it cost?

Our attorney fee is 7% 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 court filing fee and about $40 for service. The same fee applies to IEEPA duties, Section 122 duties, or both.

Is a refund guaranteed?

No. The Section 122 ruling is on appeal and no law firm can guarantee a result. What we can do is evaluate your entries, preserve your claim by the applicable deadline, and pursue every available refund path. Prior results do not guarantee a similar outcome.

Contact Trembach Law Firm

Trembach Law Firm, APC

27001 Agoura Road, Suite 350, Calabasas, CA 91301

Phone: (818) 514-7680

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