Federal Claims Advisors 

Helping importers recover unlawful tariff charges — and to restore trust across supply chains

Breaking — March 5, 2026

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 →

$175B+
IEEPA tariffs collected
(est. refundable)
180 Days
CBP protest deadline
(from liquidation)
6 Years
Tucker Act window
(from payment date)
Jul 24
Section 122 sunset
(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.

CBP Protest

3–6 months • Flat fee
180 days from liquidation

Learn More

CIT Litigation

12–18 months • 20% contingency
180 days after protest denial

Learn More

Tucker Act

18–36 months • 20% contingency
6-year statute of limitations

Learn More

How It Works

1

Identify

Build your entry universe: entry numbers, payment proof, liquidation dates, and HTS codes

2

Decide

Map the right pathway based on liquidation status, deadlines, and exposure

3

Recover

File protests, pursue court action, and verify refund issuance through ACE

Resources for Importers

View All Resources →

The 180-Day Deadline Is Running

Whether you need a free assessment, a complete entry audit, or legal representation, we can help you recover your IEEPA tariff refunds.

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