Tariff Recovery Resources
The U.S. Supreme Court invalidated IEEPA tariffs on February 20, 2026. On March 4, 2026, the U.S. Court of International Trade ruled that all importers of record are entitled to refunds. Recovery is procedural and deadline-driven. This hub organizes every resource you need — from entry audits to federal court filings — into a clear sequence.
Key Takeaway: Refund windows are open now but closing on a rolling basis. The 180-day CBP protest deadline runs from each entry’s liquidation date. Act immediately on entries closest to expiration.
Breaking: CIT Orders Refunds for All Importers
On March 4, 2026, Judge Richard K. Eaton of the U.S. Court of International Trade issued an order in Atmus Filtration, Inc. v. United States (Court No. 26-01259) with nationwide effect. The order establishes three critical directives:
- All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision — not just parties who filed lawsuits.
- CBP must liquidate all unliquidated IEEPA entries without regard to the IEEPA duties.
- Any liquidated entries for which liquidation is not yet final must be reliquidated without the IEEPA duties.
- Judge Eaton will be the sole judge hearing all IEEPA refund cases at the CIT.
What this means for you: If your entries have not yet had final liquidation, CBP is now required to process them without the unlawful IEEPA charges. For entries already liquidated, you still need to file a timely CBP protest or pursue court action. The guides below walk you through each pathway.
Your Recovery Pathways
Recovery depends on your entries’ liquidation status and timing. There are three primary channels, each with different deadlines, costs, and best-fit scenarios.
| Recovery Method | Timeline | Cost | Deadline | Best For |
|---|---|---|---|---|
| CBP Form 19 Protest | 3–6 months | Flat fee based on volume of claims | 180 days from liquidation | Most importers — first step |
| CIT Litigation | 12–18 months | Contingency (20%) | 180 days after protest denial | Failed CBP protests; large exposure |
| Tucker Act (Court of Federal Claims) | 18–36 months | Contingency (20%) | 6 years from claim accrual | Missed CBP deadlines; early IEEPA entries |
Resource Guides
Each guide below is available as a full web page on this site and as a downloadable PDF. Start with the guide that matches where you are in the process.
1. Understanding the Supreme Court’s IEEPA Decision
/resources/learning-resources-decision/The landmark Learning Resources, Inc. v. Trump decision explained in plain language. Covers the three key holdings, which duties are recoverable (IEEPA) versus not covered (Section 232, Section 301), the timeline from the first IEEPA tariffs through the ruling, and your recovery options.
Downloads: Supreme Court Decision Summary (PDF) • Recoverable Duties Checklist (PDF) • Timeline Infographic (PDF)
2. Master the ACE Portal: Entry Audit Guide
/resources/ace-portal-guide/Step-by-step walkthrough of the CBP Automated Commercial Environment (ACE) portal. How to log in, find your entries, read liquidation dates, download entry data, and build your “entry universe” — the master list of every IEEPA-affected import you need to act on.
Downloads: ACE Entry Audit Worksheet (Excel) • Entry Universe Spreadsheet Template (Excel) • ACE Quick Reference (PDF)
3. The Complete CBP Form 19 Protest Guide
/resources/cbp-form-19-guide/The CBP protest is the first formal mechanism for recovering overpaid IEEPA duties. This guide covers the 180-day deadline (non-negotiable), the anatomy of Form 19 field by field, the protest memo that makes or breaks your case, required documentation and evidence, and what happens after you file. Includes governing authorities under 19 U.S.C. § 1514 and 19 CFR Part 174.
Downloads: CBP Form 19 Checklist (PDF) • Protest Memo Template (Word) • Documentation Requirements Checklist (PDF) • Timeline Tracker (Excel)
4. CIT Litigation Roadmap
/resources/cit-litigation-roadmap/If CBP denies your protest — or if you need to pursue refunds through federal court directly — the U.S. Court of International Trade is the exclusive forum. This guide covers the CIT process step by step, the standard of review, cost and timeline expectations, the significance of Judge Eaton’s March 4, 2026 order consolidating all IEEPA refund cases, and when CIT litigation makes strategic sense.
Downloads: CIT Procedure Quick Reference (PDF) • Timeline Visualization (PDF) • Case Law Summary (Excel)
5. Tucker Act & Illegal Exaction Claims
/resources/tucker-act-claims/For importers whose earliest IEEPA entries liquidated before August 2025 — and whose 180-day CBP protest windows have already closed — the Tucker Act provides an alternative pathway with a six-year statute of limitations. This guide covers the illegal exaction doctrine, Court of Federal Claims jurisdiction, eligibility and standing, recoverable damages (including pre-judgment interest), and how Tucker Act claims interact with the CBP/CIT pathway.
Downloads: Tucker Act Legal Brief (PDF) • Illegal Exaction Doctrine Summary (PDF) • Damages Calculation Worksheet (Excel)
6. Section 122 Compliance Guide
/resources/section-122-compliance/On February 20, 2026 — the same day as the Supreme Court ruling — President Trump invoked Section 122 of the Trade Act of 1974 to impose a replacement 10–15% import surcharge effective February 24, 2026. This guide covers which products are subject to the surcharge, the extensive exclusion list organized by everyday categories, how the surcharge interacts with existing Section 232 duties (it does not stack), USMCA treatment for Canada and Mexico, documentation requirements, and the July 24, 2026 sunset date.
Downloads: Section 122 Exclusion Guide (PDF) • HTS Quick Reference (PDF) • Compliance Checklist (PDF) • Surcharge Calculator (Excel)
Additional Resources
U.S. Tariff History Guide
A comprehensive history from the founding era through the present, with detailed treatment of the Trump 1.0, Biden, and Trump 2.0 tariff periods. Provides the analytical framework for understanding why IEEPA challenges succeeded and what statutory channels the Administration will pursue next.
Download: US Tariff History Guide (PDF)
Tariff Refund Authorities Listing
Complete reference listing of federal statutes, CBP regulations, CIT rules, and standard forms used in refund workflows. Covers 19 U.S.C. §§ 1504, 1505, 1514, 1515; 19 CFR Parts 159, 174; 28 U.S.C. §§ 1581, 1491; and CIT procedural rules.
Full text of all cited statutes and regulations: govregs.com
Download: Tariff Refund Authorities (PDF) • Laws on Trade Statutes (PDF)
After the IEEPA Ruling: What Importers Must Do Right Now
Analysis by Christopher M. Sullivan, Esq. and the Federal Claims Advisors team covering the dual obligations created by the Supreme Court ruling: pursuing IEEPA refunds while navigating the new Section 122 surcharge. Includes the practical action map for sequencing importer work.
Download: Sullivan FCA Trade Article (PDF)
Laws & Regulations
All tariff refund statutes, CBP regulations, and CIT rules referenced throughout these guides are published in full at govregs.com. Key authorities include:
- 19 U.S.C. § 1505 — Payment of duties and fees; refund upon liquidation
- 19 U.S.C. § 1514 — Protest against decisions of CBP
- 19 U.S.C. § 1515 — Review of protest; further review
- 19 CFR Part 159 — Liquidation of duties
- 19 CFR Part 174 — Protests (Form 19 filing, contents, amendment, review)
- 19 CFR § 24.36 — Refunds of excessive duties, taxes
- 28 U.S.C. § 1581 — CIT jurisdiction
- 28 U.S.C. § 1491 — Tucker Act (Court of Federal Claims)
Browse full text of all authorities at govregs.com — a searchable, linked source for federal statutes and regulations.
Ready to Take Action?
The 180-day deadline for CBP protests is closing on a rolling basis through mid-2026. Whether you need a free consultation, a complete entry audit, or legal representation, we can help you recover your refunds.