The tariffs were ruled illegal.
Your refund is rightfully yours.

On February 20, 2026, the U.S. Supreme Court ruled 6-3 in Learning Resources v. Trump that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. The Court of International Trade has since directed U.S. Customs and Border Protection (CBP) to process refunds of IEEPA duties collected between February 4, 2025 and February 24, 2026. If your business paid IEEPA tariff duties during that window and you were the Importer of Record, you are likely eligible to seek a refund.

According to CBP court filings, approximately $166 billion in IEEPA duties were collected from over 330,000 importers across more than 53 million shipments during the collection window. Individual refund amounts vary significantly based on import volume, country of origin, and timing. For mid-market importers with meaningful Asia exposure, recovery often reaches the mid-six figures or more.

You can, and some importers will. The CAPE tool accepts refund submissions electronically, and CBP states that valid claims will typically be issued within 60 to 90 days after acceptance. However, CAPE Phase 1 is limited to unliquidated entries and those within 80 days of liquidation — roughly 63% of total IEEPA duties. The remainder requires administrative protests or litigation. CBP will also scrutinize submissions for compliance, and errors can delay or forfeit refunds. Importers who engage qualified legal counsel generally report smoother processing and stronger positioning on contested entries.

The Import Duty Relief Program is operated by Sure Advisors LLC. All legal services — including CAPE submissions, administrative protests, Court of International Trade filings, and defense against offset attempts — are provided by Frost Law AZ, LLC under a separate engagement agreement executed directly between you and the firm. Sure Advisors identifies qualified importers and manages the intake process; Frost Law AZ handles all legal representation.

Nothing. Legal fees are contingent on actual recovery — if no refund is recovered, no fee is owed. Specific fee terms are governed by the engagement agreement executed directly with Frost Law AZ. Sure Advisors is compensated separately by the firm under a referral fee arrangement; you pay Sure Advisors nothing.

Honest answer: it depends. CBP states valid CAPE claims are typically processed within 60 to 90 days after acceptance. However, many entries require protests or litigation at the Court of International Trade, which can extend timing to 12 to 24 months or longer. Treasury Secretary Bessent has publicly indicated the process could take months or years. Qualified counsel can work to accelerate recovery where possible and monitor all liquidation deadlines on your behalf.

If the carrier acted as the Importer of Record, your refund path is different and more complex — this is called a secondary (Tier 2) claim. You absorbed the tariff cost, but the carrier's name is on the customs filing. The legal framework for recovering these amounts is still developing. Recovery is possible but the path is less certain than for direct Importer of Record claims.

No. The Supreme Court's ruling addressed only IEEPA tariffs. Section 232 duties (steel, aluminum, autos, copper, lumber, semiconductors) and Section 301 duties (China-specific tariffs in place since 2018) remain in effect and are not subject to the refund process. Only duties collected under IEEPA authority between February 4, 2025 and February 24, 2026 are eligible.

Following the Supreme Court ruling, the administration invoked Section 122 of the Trade Act of 1974 to impose a temporary 10% tariff on most imported goods. These are new duties collected under different legal authority and are not part of the IEEPA refund. Some importers are concerned the government may attempt to offset IEEPA refunds against new Section 122 or other liabilities. Defending against such offset attempts is part of the engagement scope.

Complete the estimator on this page for a rough sense of recovery potential, or submit the intake form in the contact section. Our team will review your profile, answer your questions, and — if the matter looks like a fit — arrange a no-cost initial consultation with qualified legal counsel.