For U.S. Importers of Record
Recover Your Unlawful Tariff Payments
If your business paid tariffs the courts have ruled unlawful, the refund won't come automatically.
Most businesses don't know there are multiple refund pathways: CAPE, Corrections, Protests, and CIT litigation. We cover every pathway under one engagement, on contingency. You pay nothing unless money comes back to you.
This form does not create an attorney-client relationship. All information shared is confidential.
Who You'll Be Speaking With
Michael Williams, JD, MBA
California and Washington D.C.-licensed attorney with 15+ years in federal tax, complex litigation, and CFO-level advisory. Admitted to practice before the U.S. Court of International Trade. Former Big Four advisor and CFO at multiple global companies. Led the recovery of $550M+ in federal tax refunds.
Which Tariffs Can Be Refunded
Three tariff programs, three different positions
Most importers paid more than one of these in 2025 and 2026. One engagement covers all of them, on contingency.
IEEPA tariffs
The 2025 fentanyl and reciprocal tariffs
Struck down by the Supreme Court in February 2026. CBP's CAPE portal has been paying on open and recently liquidated entries since April. Entries that liquidated more than 80 days before the filing are not paid unless an attorney files a complaint at the Court of International Trade. Phase 3 of the portal opened October 6 for importers who already hold that court order.
IEEPA refund guideSection 122 tariff
The 10 percent global tariff, February to July 2026
The Court of International Trade ruled it unlawful in May and ordered refunds for the importers that sued. The Federal Circuit put that order on hold while the government appeals, so no one has been paid yet. There is no portal for these duties. Filing now preserves your claim for whichever way the appeal goes.
Section 122 statusSection 301 tariffs
The 2026 forced-labor tariffs that replaced Section 122
Challenged by importers and 25 states at the Court of International Trade, which heard argument on September 30 and has not yet ruled. Not refundable today. We file protective claims so you are in line if the court rules for importers. The 2018 China tariffs are a separate program and are not refundable.
Section 301 statusImportant
Do I Need to Do Anything to Get My Tariff Refund?
Mostly yes. Courts held that these tariffs were imposed without the authority the government claimed, but that ruling did not send anyone a check. What happens next depends on how old your entries are:
- Some of your entries are already being refunded. CBP is handling those automatically, and you did not have to sue to be included. That covers the IEEPA tariffs only, not everything you paid
- Older entries are where it breaks down. Once an entry has been closed out for about 80 days, the automatic process stops picking it up. CBP opened a separate phase for those entries on October 6, but only for companies that already hold a Court of International Trade order
- For older entries, a protest is the one move you can make on your own. You get 180 days from the day the entry closed. Past that, no court has yet said whether the money is recoverable at all
- Every entry runs on its own clock. The entries you filed in March are in a different position than the ones you filed in July, which is why a blanket answer is not much use to anyone
- The government is appealing the part of the order that covers importers who never sued. Refunds are still going out while that plays out. If it wins, the older entries belonging to companies that stayed out of court are the ones at risk
The legal consensus across the industry, from Quinn Emanuel to Baker Tilly to the U.S. Chamber of Commerce, is the same: importers should file protective claims now, not wait. Read more in our complete guide to tariff refunds.
We cover every filing pathway under one engagement on a contingency basis with a sliding-scale fee structure. If it turns out to be simple, our fees are minimal. If it requires a fight, we fight. Either way, you pay nothing unless money comes back to you. And if refunds become fully automatic, our fee drops by 50%.
Keep More of What You Recover with Contingency
How you pursue your claim determines how much of your money you actually keep.
On a $2,000,000 claim
Wait for the government to act. Forfeit your entire claim.
Cash now at 40 cents on the dollar. Permanently give up 60%.
Keep up to 97%. Pay nothing unless we win.
All three options require $0 upfront. The difference is what you keep at the end.
The example above represents a sliding scale blended rate.
We work on contingency with a sliding-scale fee structure. Our fee decreases as your refund increases. You pay $0 upfront and $0 if we don't recover your money.
If your refund comes through the administrative process (the CAPE portal, post-summary corrections, or protests), our fees can be as low as 3%. If it requires additional filings or litigation because the government fights back, our fee scales up, but you still pay nothing out of pocket. If the courts ultimately order fully automatic refunds with no action required from importers, our fee drops by 50%.
Our fee comes out of the refund, so you don't need to write us a check until your refund is in the bank. We walk you through the full fee structure on the call.
What about hiring a law firm by the hour?
International trade attorneys at major firms bill $1,000 to $1,500 per hour. This litigation could drag on for years, and if the government's appeal succeeds, you're on the hook for every invoice you've already paid. A contingency firm eliminates that risk: you pay $0 upfront, $0 if you lose, and our sliding-scale fee structure means you keep up to 97% of your recovery. We only get paid when you do.
Results
A Track Record of Federal Recovery
I contacted Michael, who pored over my company's information and identified tax credits and other opportunities that my CPA missed. He saved me close to $1 million.
— Business Owner, Federal Tax Recovery Client
Michael assessed our situation, implemented a scalable solution, and when we exited four years later, we paid $0 in capital gains taxes because of his advanced planning. I recommend him highly.
— CEO, Technology Company
Industry Movement
Thousands of Companies Are Already Filing
More than 3,700 companies, from small importers to Fortune 500, have filed refund cases with the Court of International Trade. The legal industry consensus is clear: file now, don't wait.
Your First Step Is a 15-Minute Call.
Find out what you're owed, what deadlines apply to your entries, and what it would cost to protect your claim. No obligation. No upfront fees.