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⚖️ Supreme Court Ruling — February 20, 2026

The Supreme Court Ruled
These Tariffs Illegal.
We Get Your Money Back.

If you paid IEEPA tariffs on imports from China, Canada, Mexico, or any trading partner since January 2025 — you're owed a refund. We handle everything. You pay nothing unless you recover.

Check Your Refund Eligibility →
$1T+Illegal Tariffs Collected
53M+Entries Eligible for Refund
35%Contingency — No Recovery, No Fee

Three steps. Zero upfront cost.

You focus on your business. We navigate CBP, file the protests, and recover your money.

1

Free Assessment

Send us your import records. We analyze every entry for IEEPA duties — Reciprocal Tariffs, Trafficking & Immigration Tariffs, and more — and calculate your total refund estimate.

2

We File With CBP

Our team files formal protests under 19 USC §1514 and, where necessary, initiates CIT action. On March 4, 2026, the CIT ordered CBP to liquidate all entries without IEEPA duties.

3

You Get Refunded

CBP issues your refund — plus statutory interest. Our fee is 35% of what you recover. If we recover nothing, you owe nothing.

The Supreme Court Already Decided This

Learning Resources, Inc. v. Trump & Trump v. V.O.S. Selections, Inc. (Decided Feb 20, 2026)

The U.S. Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the president to impose tariffs. The Court concluded that tariffs are "a branch of the taxing power" reserved exclusively to Congress under Article I, Section 8 of the Constitution. IEEPA's grant of authority to "regulate importation" does not include the power to tax.

This ruling invalidated the Trafficking & Immigration Tariffs and the Reciprocal Tariffs — covering virtually all imports subject to IEEPA duties since January 2025.

🏛️ CIT Enforcement Order

On March 4, 2026, in Atmus Filtration, Inc. v. United States, the Court of International Trade ordered CBP to liquidate and reliquidate ALL entries without IEEPA duties. Judge Eaton ruled: "All importers of record whose entries were subject to IEEPA duties are entitled to the benefit."

💰 Government Stipulation

The U.S. government stipulated it would provide refunds if the tariffs were held unlawful. This applies to "all current and future similarly situated plaintiffs." The path to recovery is legally established.

⏱️ New Tariffs Replaced Old

Within hours of the ruling, the administration imposed 10% global tariffs under Section 122 of the Trade Act and launched Section 301 investigations. But IEEPA tariffs paid before the ruling are still recoverable.

📋 Statutory Interest

Successful refund claims include interest under 19 USC §1505(c) — potentially millions in additional recovery for large-volume importers. Every day of delay costs you money.

If you imported goods, you're likely owed money.

The IEEPA tariffs were extraordinarily broad. Virtually every importer of goods since January 2025 is affected.

🇨🇳 Imports from China

Fentanyl/Trafficking tariffs applied to nearly all Chinese goods. If you import from China, you almost certainly paid IEEPA duties.

🇨🇦🇲🇽 Imports from Canada & Mexico

Trafficking & Immigration tariffs applied broadly to Canadian and Mexican imports throughout 2025-2026.

🌍 Global Imports

The Reciprocal Tariffs imposed baseline duties on nearly all trading partners. If you imported anything internationally, check your entries.

🏭 Manufacturers & Distributors

Raw materials, components, finished goods — if your supply chain touched an IEEPA-tariffed country, you're eligible.

🛒 E-Commerce & Retailers

Amazon sellers, dropshippers, direct importers — any imported inventory subject to IEEPA duties qualifies.

📦 $180K+ in Tariffs Paid

Our minimum engagement is ~$180K in estimated recoverable duties. If you're not sure, submit for assessment — it's free.

Common Questions

What exactly are IEEPA tariffs?

They're tariffs imposed by the Trump administration under the International Emergency Economic Powers Act, starting in January 2025. They included the "Fentanyl/Trafficking Tariffs" on China/Canada/Mexico and the "Reciprocal Tariffs" on virtually all trading partners. The Supreme Court ruled IEEPA does not authorize tariffs.

How do I know if I paid IEEPA tariffs?

Check your CBP entry summaries (Form 7501). Look for tariff codes associated with IEEPA executive orders. Don't have them? We can pull your ACE data with a Power of Attorney — part of our free assessment.

Is there a deadline?

Yes. Protests under 19 USC §1514 must be filed within 180 days of liquidation. Entries that liquidated more than 180 days ago without a protest may require CIT litigation — which we also handle.

What does 35% contingency mean?

We take 35% of whatever we recover for you. If CBP issues a $500,000 refund, our fee is $175,000 — you keep $325,000. No hourly billing, no retainers, no surprise invoices. No recovery = no fee.

How long does it take?

Timelines vary. Protests filed before the protest deadline are typically faster. CIT litigation adds time but may be necessary for entries past the protest window. We prioritize getting you paid as quickly as possible.

What about the new Section 122 tariffs?

The 10% global tariffs imposed under Section 122 of the Trade Act are separate and not affected by the IEEPA ruling. Only IEEPA tariffs are recoverable. We track all developments and advise accordingly.

Free Refund Assessment

Tell us about your imports. We'll estimate your refund within 48 hours. No obligation.

No cost. No commitment. We'll review your situation and tell you what you're owed.