Federal Claims Advisors
Helping importers recover unlawful tariff charges — and to restore trust across supply chains
Federal Court Orders Refunds for All Importers
Judge Richard K. Eaton of the U.S. Court of International Trade ruled in Atmus Filtration, Inc. v. United States that all importers of record are entitled to the benefit of the Supreme Court’s Learning Resources decision — not just parties who filed lawsuits.
- CBP must liquidate all unliquidated IEEPA entries without IEEPA duties
- Liquidated entries where liquidation is not yet final must be reliquidated
- Judge Eaton will be the sole judge hearing all IEEPA refund cases
What to do now: If your entries have not reached final liquidation, CBP is required to process them without IEEPA charges. For entries already liquidated, you need to file a timely protest or pursue court action. Read the full analysis →
(est. refundable)
(from liquidation)
(from payment date)
(150-day limit)
Your Recovery Pathways
Recovery depends on your entries’ liquidation status and timing. Three primary channels are available, each with different deadlines, costs, and best-fit scenarios.
How It Works
Identify
Build your entry universe: entry numbers, payment proof, liquidation dates, and HTS codes
Decide
Map the right pathway based on liquidation status, deadlines, and exposure
Recover
File protests, pursue court action, and verify refund issuance through ACE

