| $175B Total Refund Pool Estimated | 236K Small Businesses Affected | $151K+ Avg. Additional Tariffs Paid Per Business | 180 Days to File After Liquidation |
The Supreme Court Ruling
In a landmark 6-3 decision (Learning Resources, Inc. v. Trump), the U.S. Supreme Court ruled that the President exceeded his authority when imposing broad tariffs on imported goods under the International Emergency Economic Powers Act (IEEPA). Because these tariffs were deemed unlawful, the government is now legally required to refund the collected duties — plus interest — to the businesses that paid them.
The total pool of potential refunds is estimated by the Penn Wharton Budget Model to be up to $175 billion. However, the government will not automatically issue checks. Businesses must proactively file formal claims through a newly established U.S. Customs and Border Protection (CBP) portal to recover their funds — and deadlines are already approaching.
With a proven track record of fighting for our clients against powerful opponents, Phillips Law Group is ready to help your business recover every dollar it is owed. Our tariff refund lawyers handle every step of the process — from auditing your import records to litigating your case before the U.S. Court of International Trade if necessary.
⚠️ Time is critical. Importers generally have 180 days after liquidation to file a protest and request a refund. Some deadlines may already be passing. Do not wait — contact us today.
| Free Case Review | Call (602) 222-2222 |
Eligibility
Any U.S. business that acted as the “importer of record” and paid IEEPA tariffs between February 2025 and February 2026 is likely eligible to file a claim. This impacts a wide range of industries nationwide, including:
| 🏭 ManufacturersCompanies relying on imported raw materials, steel, aluminum, electronics, and specialized components paid some of the highest tariff bills in the country. | 🏗 Construction FirmsBuilders faced crushing cost increases on imported steel, copper, lumber, and building materials — making construction the most tariff-impacted small business sector. | 🛍 Retail ImportersIndependent retailers, wholesalers, and distributors who imported consumer goods, apparel, toys, and electronics were among the hardest hit by volume. |
| 🌾 AgricultureFarming operations that imported equipment, fertilizers, or chemicals subject to the tariffs are eligible, and many also face retaliatory tariffs on their exports. | 📦 Importers & DistributorsAs the parties of record who paid duties at the port of entry, importers and distributors of all sizes have the most direct path to a significant refund recovery. | 🏪 Small Business OwnersRoughly 236,000 small-business importers paid an average of more than $151,000 each in additional unlawful tariffs. Our attorneys level the playing field. |
How It Works
The U.S. Court of International Trade has overseen the creation of a 4-step system by Customs and Border Protection to process these claims. Understanding this process is critical to securing your refund.
| 1 File the Claim PortalImporters submit IEEPA refund requests via a CAPE Declaration through CBP’s new web-based portal. | 2 Mass Processing & VerificationCBP’s automated system cross-references your submitted documentation against their historical entry summaries. | 3 Review of FindingsCalculated refund amounts are reviewed. Discrepancies between your records and the government’s data are flagged here. | 4 Electronic DisbursementApproved refunds — including mandated interest — are sent electronically directly to the importer of record. |
⚠️ Warning: Because the system relies on exact data matching, any missing or inaccurate documentation could result in severe delays or the outright denial of your claim. An experienced tariff refund attorney can ensure your documentation is flawless before submission.
Why Choose Us
Navigating federal customs law and the new CBP portal is not something a business should handle alone, especially when hundreds of thousands of dollars are on the line. The government has deep resources, and you need a legal team that can level the playing field. When you hire Phillips Law Group, our experienced attorneys will:
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⚖️ No Upfront Fees. We work on a contingency-fee basis — you pay nothing unless we successfully recover your tariff refund.
Importers have just 180 days after liquidation to file a protest. Many deadlines are already passing. Every day you wait is a day closer to losing your right to a refund.
Common Questions
What is an IEEPA tariff refund?
An IEEPA tariff refund is the recovery of duties unlawfully collected from U.S. importers under the International Emergency Economic Powers Act. Following the Supreme Court’s 6-3 ruling in Learning Resources, Inc. v. Trump, any business that paid these duties is legally entitled to a refund, plus interest.
How much money could my business recover?
The amount depends on the volume of imports and the tariff rates applied to your goods. Small business importers paid an average of over $151,000 each in additional unlawful tariffs. Our attorneys can review your records to provide a detailed estimate of your potential recovery.
What is the deadline to file a tariff refund claim?
Importers generally have 180 days after their goods are “liquidated” by CBP to file a protest and request a refund. Because liquidation dates vary by shipment, some deadlines may already be approaching. Contact us immediately to protect your claim.
Do I need perfect records to file a claim?
While complete entry summaries and proof of payment are ideal, our legal team can help you gather missing documentation and build a strong case even if your records are incomplete. We know how to navigate the CBP system to locate the necessary data.
Can I just use my company’s accountant to file this?
While your accountant can help gather financial records, filing a tariff refund claim is a complex legal process involving federal customs law and potential litigation in the Court of International Trade. A specialized tariff refund lawyer is best equipped to handle the legal hurdles and maximize your recovery.
Will the government pay interest on my refund?
Yes. The judge overseeing the case in the U.S. Court of International Trade has ordered that these unlawfully collected duties must be refunded with interest, increasing the total recovery amount for eligible businesses.
Our experienced tariff refund attorneys are available 24/7 to review your case and estimate your potential recovery — completely free of charge.
📞 (602) 222-2222
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No upfront fees. No obligation. We only get paid if you do.
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The Supreme Court has ruled in your favor. But you must take action to claim your refund. Phillips Law Group is ready to fight for every dollar your business is owed — with no upfront cost to you.
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