Tariff Refund Program
Federal Claims Advisors provides end-to-end tariff refund services — from initial entry audit through CBP protest filing, CIT litigation, and refund verification. We handle the complexity so you can focus on your business. Every engagement starts with a free assessment to determine your eligibility, quantify your exposure, and map your deadlines.
No upfront cost for assessment. Flat-fee protests. Contingency litigation. We succeed when you recover.
What We Do for You
Audit
Pull ACE data, identify IEEPA entries, build your entry universe
Prepare
Draft protest memo, assemble documentation, map deadlines
File
Submit CBP protests and/or CIT complaints on your behalf
Verify
Track reliquidation, confirm refund issuance, reconcile in ACE
Service Tiers
based on claim volume
- Entry universe audit
- Liquidation date mapping
- Protest memo drafting
- Form 19 preparation and filing
- CBP correspondence management
- Refund verification
contingency — no fee unless recovery
- Everything in CBP Protest, plus:
- CIT summons and complaint filing
- Federal court representation
- Discovery and briefing
- Settlement negotiation
- Judgment enforcement
contingency — for expired CBP deadlines
- Everything in CBP Protest, plus:
- Court of Federal Claims filing
- Unlawful exaction complaint
- Jurisdictional briefing
- Settlement or trial
- 6-year statute of limitations
Who We Serve
Importers of Record
If you paid IEEPA tariffs between April 2025 and February 20, 2026, you are likely eligible for a refund. We work with importers of all sizes — from small businesses with a handful of entries to large enterprises with thousands of entries across multiple ports. The refund process is the same; the scale of the engagement adjusts to your entry universe.
Customs Brokers and Trade Teams
We partner with brokers and internal trade compliance teams to supplement their capacity during this unprecedented refund volume. Your broker handles the day-to-day ACE filings; we handle the protest preparation, legal memo drafting, and CIT/Tucker Act litigation that falls outside typical brokerage services.
Exporters and Supply Chain Partners
If your U.S. customer is the importer of record and is pursuing refunds, we can help coordinate on contractual pass-through obligations, landed cost recalculations, and supply agreement updates for the post-IEEPA/Section 122 environment.
What Makes Us Different
We build the evidence file before we file anything. Entry universe, payment proof, liquidation evidence, legal memo — assembled and verified before the protest touches CBP.
Christopher Sullivan is admitted to practice before the Court of International Trade and the Court of Federal Claims — the two courts that hear tariff refund cases.
CBP protest, CIT litigation, and Tucker Act claims — all under one roof. No handoffs to outside counsel. No gaps in coverage.
Flat fees for protests. Contingency for litigation. We succeed when you recover. No hourly billing surprises.
We handle IEEPA refund recovery AND Section 122 compliance advisory simultaneously — because importers need both right now.
We do not consider the engagement complete until the refund is verified in ACE and reconciled with your finance team. Intake to verification, every step.
Engagement Timeline
| Phase | Timeframe | What Happens |
|---|---|---|
| Free Assessment | 1–2 business days | We review your entry data, identify IEEPA exposure, map deadlines, and provide a written assessment with recommended next steps. |
| Engagement & Audit | Week 1–2 | Sign engagement agreement. We pull ACE data, build entry universe, assemble documentation, and prepare the protest package. |
| Filing | Week 2–4 | File CBP protest(s) and/or initiate CIT/Tucker Act litigation. You receive copies of all filings. |
| CBP Processing | Months 1–6 | Manage CBP correspondence. Respond to information requests. Monitor for protest allowance or denial. |
| Litigation (if needed) | Months 2–18 | CIT or Tucker Act proceedings if CBP denies or if exposure warrants direct court action. |
| Refund & Verification | 30 days post-reliquidation | Confirm refund issuance in ACE. Reconcile payee, date, and amount with your finance team. Engagement complete. |
What to Have Ready
For your initial assessment, the more information you can provide, the faster we can map your situation. The minimum starting point:
- Entry numbers or broker statements listing them (best starting point)
- Approximate import date range (April 2025 through February 2026)
- Any known liquidation dates or notices
- Payment proof: broker billing, ACH confirmations, or bank statements
- Broker contact information (so we can coordinate on ACE data)
Do not have all of this yet? That is fine. Start the assessment and we will tell you exactly what to gather.
Start Your Free Assessment
No upfront cost. No obligation. We review your data, quantify your exposure, and tell you exactly what to do next.
Tariff Refund Guide
This guide helps you determine where you are in the refund process and routes you to the right resource. If you are new to IEEPA tariff recovery, start with the decision tree below. If you are already working through a specific step, jump directly to the topic that applies to you. New issues — broker coordination, accounting treatment, consumer pass-through, and multi-entity claims — are covered here because they arise across all pathways.
Where Are You in the Process?
Yes ✓
Great — proceed to liquidation status check below.
Not yet
Start here: ACE Portal Guide — build your entry universe first.
Unliquidated
The Eaton order directs CBP to liquidate without IEEPA duties. Monitor in ACE. Full details
Liquidated (180-day window open)
File a CBP protest immediately. CBP Protest Guide
No — still within window
File now. CBP Protest Guide
Yes — window has closed
Tucker Act provides 6-year alternative. Tucker Act Claims
Allowed ✓
Verify refund in ACE. Reconcile with finance. Track Refunds
Denied
File suit in CIT within 180 days. CIT Roadmap
Broker Coordination and Responsibilities
Your customs broker is a critical partner in the refund process, but their role has limits. Understanding the division of responsibility helps avoid gaps.
What Your Broker Can Do
- Pull ACE entry data and generate reports across all ports
- Identify IEEPA tariff lines (Chapter 99 subheadings) and distinguish them from Section 232/301
- File protests electronically through ACE as your authorized agent
- Monitor liquidation notices and flag approaching 180-day deadlines
- Coordinate with FCA on documentation and entry schedules
What Your Broker Typically Cannot Do
- Draft the protest memo — the legal justification requires legal expertise, not brokerage services
- File CIT litigation — requires counsel admitted to the Court of International Trade
- Pursue Tucker Act claims — requires counsel admitted to the Court of Federal Claims
- Provide legal advice on recovery strategy, settlement, or court proceedings
Accounting Treatment of Tariff Refunds
IEEPA tariff refunds raise accounting questions that importers should address with their finance teams and auditors early in the process. While specific treatment depends on your accounting framework and circumstances, these are the common considerations:
When to Recognize a Receivable
Under both GAAP and IFRS, a refund receivable is generally recognized when recovery becomes probable and the amount is reasonably estimable. The Supreme Court’s definitive ruling and the CIT’s nationwide order may support recognition for importers who have filed protests or whose entries are covered by the Eaton order — but consult your auditor on the specific timing and probability assessment.
Interest Income
Refund interest under 19 U.S.C. § 1505(c) accrues from the date of deposit to reliquidation. This interest is taxable income in the year received. Track it separately from the principal refund for tax reporting purposes.
Prior-Period Adjustments
For importers that expensed IEEPA duties as part of cost of goods sold (COGS) or inventory costs, refunds may require prior-period adjustments or restatements depending on materiality and the accounting period in which the duties were originally recognized. Coordinate with your auditor.
The Consumer Refund Question
Media coverage has raised significant public interest in whether tariff refunds will reach consumers. This is an important question with a nuanced answer.
Who Receives the Refund?
Under CBP regulations (19 CFR § 24.36), refunds are certified for payment to the importer of record — the party that deposited the duties with CBP. This is typically the company that imported the goods, not the end consumer.
Will Companies Pass Refunds to Consumers?
Some companies (including FedEx and Cards Against Humanity) have publicly pledged to pass IEEPA refunds through to their customers. However, there is no legal requirement to do so unless a specific contract or statutory provision applies. Whether and how companies share refunds with downstream buyers depends on their individual contractual arrangements and business decisions.
What This Means for Importers
If you are the importer of record, the refund comes to you. If you passed tariff costs through to your customers via price increases, you may face commercial (though generally not legal) pressure to share the recovery. Consider your customer relationships, contractual obligations, and public positioning when determining your approach.
Multi-Entity and Related-Party Coordination
Larger organizations often have multiple legal entities that serve as importers of record — subsidiaries, affiliates, or business units with separate importer numbers. Coordinating refund claims across these entities requires attention to several issues:
- Separate entry universes: Each importer of record number generates its own entry data and protest filings. Build a separate entry universe for each entity.
- Consolidated deadline tracking: Track 180-day protest deadlines across all entities in a single dashboard to prevent any entity’s entries from expiring unnoticed.
- Power of attorney: If one entity or counsel is managing protests for multiple related entities, ensure proper powers of attorney are in place for each.
- Refund allocation: Refunds flow to the importer of record on each entry. Intercompany allocation of refund proceeds is an internal accounting matter.
- CIT and Tucker Act consolidation: Related entities may be able to consolidate CIT or Tucker Act claims for efficiency, but each entity must establish its own standing.
Don’t Forget: Section 122 Is Running in Parallel
While you pursue IEEPA refunds, the replacement Section 122 surcharge (10–15%) is in effect for imports on and after February 24, 2026. This is a separate compliance obligation that runs simultaneously with your refund effort. Key actions:
- Map your HTS codes against the Section 122 exclusion list (1,600+ product exclusions)
- Verify the Section 232 non-stacking rule for steel, aluminum, and auto products
- Update landed cost models for the 10–15% surcharge impact
- Track the July 24, 2026 sunset date and prepare for transition to Section 301/232
Section 122 Compliance Guide →
Frequently Asked Questions
Will consumers receive tariff refund checks?
Not directly from CBP. Refunds go to the importer of record. Some companies have pledged to pass refunds to customers, but there is no general legal requirement to do so. The proposed $2,000 consumer tariff rebate requires Congressional legislation and has not been enacted as of March 2026.
My broker says they can handle the refund process. Do I still need counsel?
Brokers can file protests electronically and pull entry data, but the protest memo — the legal justification that makes or breaks your case — requires legal expertise. If CBP denies the protest, only counsel admitted to the CIT can pursue the next step. We recommend broker + counsel as a team, not either/or.
How do I account for the refund on my books?
Recognize a receivable when recovery is probable and the amount is reasonably estimable. The principal reduces prior duty expense; interest is taxable income. Coordinate with your auditor on timing, materiality, and any prior-period adjustments.
We have multiple subsidiary importers. Can we consolidate?
Each importer of record number files separately, but you can coordinate deadline tracking and protest preparation centrally. For CIT and Tucker Act claims, related entities may consolidate for efficiency but each must establish standing independently.
What about duty drawback? Is that different from IEEPA refunds?
Yes. Duty drawback (19 U.S.C. § 1313) is a separate program that refunds duties on imported goods that are later exported, used in export manufacturing, or destroyed. It applies to all duties, not just IEEPA. If you import materials and export finished goods, you may be eligible for drawback in addition to IEEPA refunds. The two programs are independent.
Can I get a refund of Section 122 duties?
Not at present. Section 122 duties are currently lawful. Unlike IEEPA, Section 122 explicitly authorizes surcharges “in the form of duties.” If Section 122 is challenged and struck down in the future, a refund pathway would open — but that is speculative. Section 122 Guide
How long will the refund process take?
CBP protests: 3–6 months for a decision, then 30 days for refund after reliquidation. CIT litigation: 12–18 months. Tucker Act: 18–36 months. CBP has acknowledged its system was “not designed for a mass refund” — delays are expected. Early filing establishes priority.
Not Sure Where to Start?
Our free assessment identifies your entries, maps your deadlines, and recommends the right pathway. No cost, no obligation.