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SUPREME COURT RULING · FEB 20, 2026

Reclaim your IEEPA tariff overpayments

The Supreme Court struck down IEEPA tariffs. If your company paid these duties between February 2025 and February 2026, you are likely eligible for a refund — plus interest. [COMPANY NAME] handles the process end to end.

✓ No recovery, no fee ✓ 5–10 business day review ✓ Confidential
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Global reach · every US port

Every lane into the United States

IEEPA duties hit importers of record regardless of origin — from Shanghai to Hamburg, Manzanillo to Montreal. We’ve mapped the refund process to every major US port of entry.

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The $165 billion opportunity

The facts

Published CIT order · Supreme Court record · public regulatory guidance.

$165B

Ordered refunded by the US Court of International Trade

330K+

Importers estimated to be affected

6–3

Supreme Court vote in Learning Resources, Inc. v. Trump

In Learning Resources, Inc. v. Trump (February 20, 2026), the Supreme Court ruled that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. The Court of International Trade has since ordered US Customs and Border Protection to refund roughly $165 billion in IEEPA duties collected between February 2025 and February 2026. CBP is currently standing up a new automated refund system called CAPE (Consolidated Administration and Processing of Entries) to process claims.

If you were an importer of record during this window, the money is yours — but the queue is forming now.

Process

From entry data to refund — four steps

A disciplined sequence designed around CBP’s own timelines.

1

Eligibility review

We pull your ACE entry summary data, identify every entry subject to IEEPA duties (reciprocal tariffs, fentanyl tariffs on China, Canada, Mexico, and related EOs), and quantify your total recoverable amount. No cost to you.

2

Rights preservation

For entries still within the protest window or liquidation cycle, we file the appropriate CBP Form 19 protests, Post Summary Corrections (PSCs), and CIT tag-along suits to preserve your claim before deadlines lapse.

3

Filing through CAPE

Once CBP’s CAPE system goes live, we submit your refund package — entry by entry — with full documentation of HTS codes, duty calculations, and importer-of-record status under 19 C.F.R. § 24.36.

4

Recovery and interest

You receive your refund plus statutory interest (accruing at an estimated $650M per month across affected importers). We follow up on every liquidation until your account is made whole.

Why [COMPANY NAME]

Focused. Transparent. First in line.

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Focus

IEEPA refunds are our only practice. While generalist brokers juggle drawback, reconciliation, and classification, our team wakes up thinking about CAPE, CIT orders, and the Atmus Filtration docket.

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Transparent pricing

Our fee model is disclosed in writing before any engagement begins, and is designed to be net-positive for you. You always know what you’ll pay before we start.

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Preservation first

Protest deadlines are unforgiving. We triage your exposure the same week you sign up, so you never lose a claim to a missed window while the refund system is being built.

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“[Testimonial placeholder — add a 2-3 sentence quote from a client once you have one. Example: ‘[COMPANY NAME] quantified our exposure within a week and filed protests on entries we didn’t even know were at risk. Professional, focused, and worth every dollar.’]”

[Client Name]
VP of Supply Chain · [Client Company]
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Who we work with

Built for importers of record

[COMPANY NAME] works with US companies that imported goods during the IEEPA tariff window — from single-product Amazon sellers to Fortune 500 manufacturers. If your import records show paid duties under HTS provisions 9903.01.XX (the IEEPA-specific chapter 99 codes), there’s a refund with your name on it.

  • E-commerce and consumer brands
  • Industrial manufacturers and OEMs
  • Distributors, wholesalers, and Amazon sellers
  • Fortune 500 importers of record

Refunds are paid to the importer of record per 19 C.F.R. § 24.36. If duties were passed through to a customer via contract, entitlement may require review.

Don’t leave your refund with CBP

Early preparation matters. Companies with clean entry data and preserved rights will be first through CAPE when it goes live. Let’s get your file ready today.

Start my free eligibility review →
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