Group 1: Do I Qualify?
How do I quickly check if I am the importer of record? +
Check your CBP Form 7501. Your business name must appear as the importer of record. If a courier or freight company is listed as the importer of record instead of your business, you cannot file directly through the CAPE portal. However, a recovery path may still exist depending on your contractual arrangement with that courier or freight company. This is a more complex situation that requires a legal assessment. Submit the form and we will evaluate your specific circumstances.
What exactly is IEEPA and how does it relate to the tariffs my business paid? +
IEEPA stands for the International Emergency Economic Powers Act. It is the law President Trump used to impose emergency tariffs on goods from nearly all U.S. trading partners starting February 4, 2025. A federal court ruled those tariffs exceeded the authority granted by IEEPA. Businesses that paid those duties may be entitled to recover them.
Which countries are covered by the IEEPA tariffs that were ruled unlawful? +
IEEPA tariffs applied to goods from nearly all U.S. trading partners, including China, the European Union, Vietnam, Mexico, Canada, Japan, India, South Korea, and dozens of others. These were broad emergency tariffs, not country-specific measures. The Tariff Refund Review will confirm whether your specific imports from your specific countries are covered.
Do China tariffs qualify, or only certain tariff types? +
This is the most important distinction to understand. Section 301 tariffs on China, which have been in place since the first Trump term, are not covered by this ruling. Only tariffs imposed specifically under IEEPA authority between February 2025 and February 2026 qualify. Many importers from China paid both Section 301 and IEEPA tariffs during that period. Only the IEEPA portion is potentially recoverable. The Tariff Refund Review will identify which duties on your entries qualify.
How do I find out which tariff type my business actually paid? +
Your customs entry summaries (CBP Form 7501) list the tariff codes and duty amounts for each shipment. Your customs broker can pull this from the ACE portal. Look for Chapter 99 HTS codes associated with the 2025 emergency tariff orders. If you are not sure, the Tariff Refund Review will determine this as part of the assessment.
What is the difference between IEEPA tariffs and Section 301 or Section 232 tariffs? +
Section 301 tariffs target China specifically and have been in place since 2018. Section 232 tariffs cover steel, aluminum, and autos based on national security grounds. IEEPA tariffs were the broad emergency tariffs imposed starting February 2025 on goods from nearly all countries. The court ruling that opened the refund opportunity applies only to IEEPA tariffs. The other tariff types remain in effect and are not covered.
How much did the IEEPA tariffs add to my import costs? +
IEEPA tariff rates varied by country and product category but ranged from 10 percent to significantly higher for certain goods and trading partners. For most importers, the added duty cost ran from tens of thousands to hundreds of thousands of dollars during the eligible period. The Tariff Refund Review will calculate the approximate recoverable amount based on your specific entries.
I do not have my CBP Form 7501. Where do I get it? +
Your customs broker has access to all your entry summaries through the ACE portal and can pull them for you. If you do not have a broker, you can request your entry records directly from CBP through the ACE portal if your business has an account, or submit a FOIA request to CBP. The Tariff Refund Review team can guide you on the fastest path to get this information.
What exactly do I ask my customs broker for? +
Ask for your entry summaries from February 2025 through February 2026 showing the HTS codes, duty amounts, and tariff classifications for each shipment. Specifically ask them to identify any entries where Chapter 99 HTS codes were applied. Those codes were used to assess the IEEPA emergency tariffs and are the key to identifying which of your duties are potentially recoverable.
What if I used multiple brokers or suppliers? +
That is common and it does not disqualify you. Each broker files entries separately but all entries where your business is listed as the importer of record are potentially eligible regardless of which broker handled them. The Tariff Refund Review will assess your full entry profile across all brokers and suppliers.
Group 2: How Does the Recovery Process Work?
Does my business qualify if we imported goods in 2025? +
You likely qualify if your business was the importer of record and paid IEEPA tariffs between February 2025 and February 2026. The Tariff Refund Review will confirm your specific situation.
How much could my business recover? +
It depends on how much IEEPA duty your business paid and the current status of your entries. Businesses across the country paid anywhere from tens of thousands to hundreds of thousands of dollars in IEEPA duties during the eligible period. The Tariff Refund Review will assess your specific situation and give you an estimated recoverable range.
What is the Tariff Refund Review and what do I actually get from it? +
The Tariff Refund Review is a free assessment of your specific situation. After completing it you receive four things: a determination of whether your imports fall within the eligible IEEPA tariff period, an assessment of approximately how much your business may be eligible to recover, a status assessment of where your entries stand relative to CAPE Phase 1 and the protest window, and a clear recommendation on whether you need to act now, act soon, or monitor. No commitment required. No paperwork. No preparation.
Is there any cost to find out if I have a claim? +
The review is completely free. We work on contingency. No fee unless we recover money for your business. We cover all upfront litigation costs. You owe nothing unless a recovery is made.
Does the recovery include interest on the duties paid? +
Yes. Eligible importers may recover the full amount of IEEPA tariffs paid, plus statutory interest on qualifying claims. Interest accrues from the date the duties were paid, which means the longer the recovery process takes, the more interest accumulates. The exact amount depends on the duties paid, the payment dates, and the specifics of your entries. The Tariff Refund Review will assess both the recoverable duty amount and the statutory interest applicable to your specific situation.
How long does the process take? +
The Tariff Refund Review itself is completed following a brief call with the team. The legal recovery process takes time and depends on how the litigation progresses. What matters now is that your entries are identified and protected before filing windows close. Acting later does not speed up the recovery. It only risks losing the right to recover at all.
What is the CAPE portal and do I need to file through it? +
CAPE is CBP's electronic refund processing portal that launched April 20, 2026. It handles certain entries, but not all claims fit the administrative process. Some require legal action to protect refund rights. The review determines which path applies to your specific entries.
What happens if my entries are already liquidated? +
Some liquidated entries may still be recoverable through a protest filing or Court of International Trade action depending on timing. The review will assess your specific entry status and identify which recovery path applies to your situation.
What is a liquidated entry and how do I find out the status of mine? +
Liquidation is CBP's process of finalizing the duty amount owed on an import entry. Once an entry liquidates, a clock starts on how long you have to challenge it. Unliquidated entries are still open and may have more recovery options. Your customs broker can tell you the liquidation status of your entries, or the Tariff Refund Review will assess this as part of the process.
Does it matter what HTS codes my goods were classified under? +
Yes. The specific HTS codes on your entry summaries determine which tariff authority applied to your goods. IEEPA tariffs were applied through Chapter 99 HTS codes added to standard product codes. Your broker can identify which entries carried IEEPA-specific duty codes. The Tariff Refund Review will assess this as part of the entry analysis.
Can I file this myself or through my customs broker? +
Yes, but CAPE accepts no amendments once a filing is accepted. One error cannot be corrected after submission. CBP also reviews for other duties owed during the process. A legal review before filing protects against permanent errors that could reduce or eliminate your recovery.
Group 3: What Are the Risks of Filing Without Legal Review?
What happens if I file incorrectly? +
Once CAPE accepts a declaration it cannot be amended. An error on that filing may permanently affect that entry's refund. This is why a legal review before submission matters. There is no correction window and no second chance on an accepted entry.
What does Watts Law Firm actually do for my business? +
We review your entry status, identify which entries qualify for which recovery path, handle all filing and legal action, and represent your business if the government disputes the claim. We only get paid if we recover money for your business.
Which tariffs qualify? Does this cover all tariffs my business paid? +
Only tariffs imposed under IEEPA authority between February 2025 and February 2026 are covered by this ruling. Section 301 China tariffs, Section 232 steel and aluminum tariffs, and other tariff types are not affected. The Tariff Refund Review confirms which of your specific duties qualify.
The government filed its appeal. What does that mean for my claim? +
The government filed its appeal on June 2, 2026. The appeal challenges the court's authority to order refunds for importers who have not filed their own lawsuit. If the Federal Circuit grants a stay or the government prevails on appeal, importers who have not filed their own case could lose their pathway to refunds on liquidated entries. As of early June 2026, roughly 4,000 importers have filed lawsuits in the Court of International Trade. More than 330,000 paid duties. If you are in the majority that has not filed, your refund rights may now depend on taking legal action. Legal representation ensures your claim is filed, protected, and defended regardless of how the appeal proceeds.
Group 4: My Specific Situation
FedEx or my freight forwarder handled my customs clearance. Does that mean they are the importer of record, not my business? +
If FedEx, UPS, DHL, or any freight forwarder is listed as the importer of record on your CBP Form 7501 entry summaries, then they paid the duties to CBP directly, not your business. This means you cannot file through the CAPE portal yourself. However, a recovery path may still exist depending on your contractual arrangement with that courier or freight company. This is a more complex situation that requires a legal assessment. Submit the form and we will evaluate your specific circumstances.
My business is a dropshipper. Products ship directly from overseas to my customers. Do I qualify? +
Dropshippers face a specific situation. If your business model involves goods shipping directly from an overseas supplier to your U.S. customers via a carrier, the carrier is typically the importer of record, not your business. The carrier paid the IEEPA duties to CBP and likely passed that cost through to you. This means you cannot file directly through CAPE yourself. However a recovery path may still exist depending on your contractual arrangement with the carrier. This is a more complex situation that requires a legal assessment. Submit the form and we will evaluate your specific circumstances.
Is this a class action lawsuit? +
No. This is not a class action. Each business files its own individual claim in the Court of International Trade. As of early June 2026, roughly 4,000 importers have filed separate cases in the Court of International Trade. Your claim is specific to your business, your entries, and the duties your business paid. That is why accurate, complete filing matters: your specific entries need to be identified, documented, and filed correctly.
Someone approached me about buying my tariff refund claim. Should I sell it to them? +
Sell with caution. Hedge funds and investment firms have been approaching importers with offers to purchase tariff refund claims at a discount. Because this litigation is still in early stages and the government is actively resisting payment, buyers offer a significant discount to account for risk and timeline. You may receive 30 to 50 cents on the dollar or less. If you sell, you permanently transfer your right to the full recovery. Legal representation on contingency means you pay nothing unless money is recovered, and you keep the full amount minus the legal fee. For most businesses, that is a better outcome than a discounted buyout.
My business went under because of the tariffs. Can I still file a claim? +
We are actively investigating whether businesses that closed or went bankrupt because of IEEPA tariffs can bring claims. This is not yet resolved legally. If your business is still operating, the path is clearer. If your business closed, contact us through the Tariff Refund Review and we will assess whether a claim is possible for your specific situation.
What is the difference between an IEEPA tariff refund and a duty drawback? +
These are two separate mechanisms. Duty drawback is a process where importers can recover duties paid on goods that are later exported or used in manufacturing exported goods. IEEPA tariff refunds are a recovery of duties ruled unlawful by a federal court. If you have exported goods and previously filed for duty drawback, that process is separate and unaffected by this ruling. The Tariff Refund Review focuses specifically on IEEPA duties paid between February 2025 and February 2026.
Does it matter if my goods came in under de minimis thresholds? +
Goods that entered the United States under de minimis thresholds entered duty-free, so no IEEPA tariffs were assessed on those shipments. Those entries would not be part of a refund claim. However, if your business also had regular commercial shipments above the de minimis threshold that did incur IEEPA duties, those entries still qualify and should be reviewed.
