The Supreme Court called your tariffs unlawful.
We get your money back.
If your business imported goods and paid IEEPA tariffs between February 2025 and February 2026, you are very likely owed a refund — plus interest. Our team handles the CBP filings, the deadlines, and the litigation, from evaluation to disbursement.
How your tariffs became refundable
The legal path from "unlawful tariff" to "refund in your account" has moved fast. Here is the sequence that matters to your business.
Three questions decide whether you qualify
Most importers who paid IEEPA tariffs during the covered period qualify for at least one refund pathway. We confirm your status at no cost.
You were the importer of record
Your business appears in Box 22 of the CBP Form 7501 on entries made between February 2025 and February 2026 — regardless of who arranged the freight or customs brokerage.
IEEPA duties were assessed
Your entry summaries show IEEPA duty line items — distinct from any Section 301 or Section 232 duties, which are not affected by this ruling and are not refundable through this process.
At least one refund route remains
Depending on your liquidation status, your entries fall into CAPE Phase 1, a formal CBP protest window, or the contested finally-liquidated category — each with its own clock.
CBP is refunding this in three phases — and one of them may require a lawsuit
CBP's CAPE system is processing real money. But the government's position on the third phase creates a real risk for importers who sit on the sidelines.
Phase 1 — Unliquidated & recently liquidated entries
Entries not yet finally liquidated, plus those liquidated within roughly the preceding 80 days. Refunds are actively being processed and disbursed.
Phase 2 — Reconciliation-flagged entries
Covers entries flagged for reconciliation where the reconciliation entry has not yet been filed, under the same unliquidated/80-day test as Phase 1. This phase does not reach antidumping or countervailing duty (AD/CVD) entries — see below.
Phase 3 — Finally liquidated entries
Under the government's current position, this phase will only pay refunds to importers who have already filed a protective lawsuit at the Court of International Trade.
If you have not filed at the CIT and your entries are finally liquidated, the government's appeal — now pending at the Federal Circuit — could leave your refund waiting indefinitely, or excluded from Phase 3 altogether. A protective filing preserves your position without requiring you to abandon CAPE.
If your entries also carry antidumping or countervailing duties, CAPE may not reach you at all. Entries suspended under an AD/CVD order can't be liquidated until that underlying case is resolved — a Commerce Department process that can run for years and sits outside CBP's control. Neither Phase 1 nor Phase 2 covers these entries, and no CAPE phase currently scheduled does either. If IEEPA duties are trapped inside an AD/CVD-suspended entry, a CIT lawsuit is likely your only near-term path to recovery.
You don't need to learn customs law. You need a team that already has.
From first call to funds in your account, here is the sequence the team runs for every client.
Free evaluation
We review your import history and estimate your refund, including accrued interest, before you commit to anything.
Entry data collection
We work with your customs broker to pull complete entry records and flag every IEEPA-eligible line item.
Pathway & deadline mapping
Every entry gets sorted into CAPE Phase 1/2, a CBP protest, or a protective CIT filing — with its own clock tracked.
Filing & correspondence
We file through the correct channel for each entry and manage all CBP and CIT correspondence on your behalf.
Litigation, if needed
If a claim is denied or a pathway requires it, we pursue your refund at the Court of International Trade.
Tampa's trial firms. Dedicated trade counsel. One team.
Recovering IEEPA tariffs takes two things most firms don't have together: courtroom firepower and specialized customs expertise. This effort pairs two of Tampa's respected plaintiff trial firms — Guarnieri Trial Law and Wagner, McLaughlin & Whittemore — with Ann C. Shipherd of AC Ship Global Trade Law, a dual-licensed international trade attorney and customs broker who leads the tariff work.
Trial advocacy and client care, paired with dedicated customs and international-trade counsel.
Counsel
Ann C. Shipherd, Esq.
Ann leads the trade and customs work on every tariff-refund claim. With more than 15 years in imports, exports, customs, and trade compliance — and the rare combination of a law license and a U.S. Customs Broker license — she brings the technical command of CBP procedure, entry data, and CIT litigation that this specific area demands. She has counseled importers, exporters, manufacturers, freight forwarders, and multinational corporations through the full range of customs and trade matters.
Guarnieri Trial Law
Tampa trial firm led by James Guarnieri, recipient of the Victor O. Wehle Trial Advocacy Award and past president of the Tampa Bay Trial Lawyers Association.
Wagner, McLaughlin & Whittemore
One of Tampa's oldest and most respected plaintiff trial firms (est. 1967), with members of the American College of Trial Lawyers and the American Board of Trial Advocates.
Specialized expertise, backed by trial power
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Real customs-law depth on your claim
Ann's dual license means the person handling your entry data and CBP filings does customs and trade work full-time — not as an occasional sideline.
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Every deadline tracked, per entry
CAPE windows, 180-day protest periods, and CIT filing deadlines run independently on every entry. The team monitors all of them.
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Serious litigation power if CBP says no
If a claim is denied, you have two established Tampa trial firms — with American College of Trial Lawyers and ABOTA members among them — ready to pursue it at the Court of International Trade.
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Local relationships, national-caliber expertise
Everyone on this team is rooted in Tampa Bay. You get specialized trade expertise without losing a responsive, local point of contact.
Pure contingency. No recovery, no fee.
You don't pay to find out whether you qualify, and you don't pay to file. The team is compensated only from the refund recovered for you.
What clients ask us first
What exactly is an IEEPA tariff refund?
In February 2026, the Supreme Court held that tariffs collected under the International Emergency Economic Powers Act between February 2025 and February 2026 were imposed without legal authority. Importers who paid those duties are entitled to recover them, plus interest that has accrued since payment. Recovery is not automatic — it requires a filing through CBP's CAPE system, a formal protest, or litigation, each within its own deadline.
How do the refund deadlines actually work?
Every customs entry runs its own clock based on its liquidation date. Unliquidated entries and those liquidated within roughly the last 80 days move through CAPE now. Entries liquidated earlier but still within their protest window can pursue a formal CBP protest. Entries that are finally liquidated sit in the most contested category — currently accessible mainly to importers who have filed a lawsuit at the CIT. Missing one deadline does not necessarily close every pathway, but it does narrow your options.
Do I still qualify if I used a customs broker or freight forwarder?
Almost certainly, yes. Eligibility turns on who is listed as the importer of record on the entry — not on who physically arranged shipping or brokerage. If your company is the importer of record, you likely qualify regardless of who handled logistics.
We passed some of these costs on to our customers. Does that affect our right to a refund?
The legal right to a refund belongs to the importer of record, not to downstream customers or distributors. Passing costs along does not automatically forfeit that right, though the facts of your specific supply chain matter and we walk through them with you before you commit to anything.
Our entries also involve antidumping or countervailing duties. Does CAPE cover us?
Likely not yet, and possibly not for a while. An entry suspended under an AD/CVD order can't be liquidated until the underlying AD/CVD case is resolved by the Department of Commerce — a separate process that CBP doesn't control and that can take years. Because CAPE can only refund IEEPA duties at liquidation, neither Phase 1 nor Phase 2 reaches these entries, and there is no confirmed phase that will. If your business paid IEEPA tariffs on entries that are also tied up in an AD/CVD suspension, waiting on CAPE means waiting on that other case to close. A CIT lawsuit is generally the more direct path to recovering the IEEPA portion sooner.
Why should we file a CIT lawsuit if CAPE already exists?
Because the government has told the courts that Phase 3 of CAPE — covering finally liquidated entries — will only pay out to importers who already filed their own action at the Court of International Trade. A protective filing does not require you to abandon CAPE; the two run in parallel and protect different categories of your refund.
What does it cost to get started?
Nothing upfront. The team works on contingency, meaning the fee is a percentage of what is recovered for you, and the initial eligibility evaluation is free and confidential.
What if CBP denies our claim?
We represent you at the U.S. Court of International Trade to pursue the denied claim. Litigation is part of our standard engagement, not a separate referral.
Find out what your business is owed
Tell us a little about your import activity. We'll confirm your eligibility and estimate your refund — free, and with no obligation.
A clear picture before you decide anything
Within one business day, Ann Shipherd or a member of the team will review what you've shared and follow up to discuss your specific entries.
- We estimate your refund, including accrued interest
- We identify which CAPE phase, protest, or CIT deadline applies to you
- We explain your options in plain language — no obligation to proceed
- Everything you share is kept confidential