IEEPA Tariff Refund Services

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IEEPA Tariff Refund Recovery | Polston Tax
Supreme Court Ruling — Act Now

Get Your
Tariff Refund
Back On Track.

The Supreme Court ruled IEEPA tariffs were unlawfully collected. Polston Tax fights to recover every dollar — through CAPE filings, Form 19 Protests, and if necessary, litigation before the Court of International Trade. We deal with the federal government every day. We’re not afraid to do it for you.

What Are IEEPA Tariff Refunds?

President Trump’s tariffs, issued under the International Emergency Economic Powers Act (IEEPA), were ruled unlawful by the Supreme Court. Your business may be eligible for a refund of the duties you paid on imported goods.

CBP’s CAPE system is open and processing claims now. Polston Tax navigates every phase — from initial CAPE filings to formal protests and Court of International Trade litigation.

⚠️ Refund windows are strict. Phase 1 covers entries within 80 days of liquidation. Don’t let deadlines cost you your recovery.

Who Is Eligible?

  • You are an Importer of Record
  • You paid IEEPA duties between Feb 4, 2025 – Feb 24, 2026
  • Your entries include eligible HTS codes (China, steel, aluminum, etc.)
  • Entries are unliquidated or within the voluntary reliquidation window
  • No pending drawback claims on the same entries
Get a Free Assessment

Three Paths to Your Refund

Depending on your entry status, Polston Tax pursues the most advantageous recovery pathway:

Fastest

Phase 1 — CAPE Filing

For unliquidated entries and those within the 80-day voluntary reliquidation window. Filed directly through the CBP ACE Portal.

Time Sensitive

Phase 1.5 — Formal Protest

For entries 81–180 days post-liquidation. File a formal protest with CBP within the 180-day window to challenge and recover duties paid.

Litigation

CIT Litigation

For entries beyond the protest window. Pursue recovery through the Court of International Trade with full legal representation.

Frequently Asked Questions

Common questions about IEEPA tariff refunds and the recovery process.

Polston can help you gather entry summaries and CBP data from your customs broker for your IEEPA Tariff Refund claim.
Refund timelines vary by pathway. The US Customs and Border Protection estimates 60–90 days after your CAPE Declaration is accepted.
When CBP receives your customs entry it is unliquidated — the duty assessment is still open. Once CBP completes its review and finalizes the duty amount, the entry is liquidated.
Generally, duties paid under IEEPA that were later determined to be unlawful, as well as overpayments resulting from the incorrect application of tariff provisions. Unliquidated entries generally have a more straightforward path, while entries that have already been liquidated may require a more complex route to recovery.
Polston Tax is a full-service tax resolution and accounting firm with 100+ attorneys, CPAs, and tax professionals. We handle every aspect of your IEEPA tariff refund claim — from eligibility review and documentation to filing your CAPE application, Form 19 protest, or CIT case. We deal with the federal government every day. Schedule a free consultation and we’ll review your import history at no cost.

See How Much You’re Owed

Select your import profile and fill in your details to get an instant refund estimate.

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How Polston Tax Works With You

From first contact to refund received — we handle the complexity.

1

Free Consultation

We review your import history, entry types, and HTS codes to assess your eligibility and estimate your potential refund.

2

Documentation Review

Our team gathers entry summaries and CBP data from your customs broker to build a complete refund claim.

3

Filing & Advocacy

We file your CAPE application, protest, or CIT case and stay engaged throughout to maximize your recovery.

4

Tax Planning

Once your refund is secured, our CPAs help you integrate it into your business finances to minimize tax impact.

Why Businesses Choose Polston Tax

⚖️

Legal + Tax Expertise

100+ member team of attorneys, CPAs, and tax professionals — a unique combination for both legal refund recovery and post-refund tax planning.

📅

20+ Years Experience

Founded in 2001. Over 100 years of combined tax and accounting experience working directly with the IRS, CBP, and federal courts.

🏆

Award-Winning

Recognized by the Oklahoma City Chamber of Commerce, Journal Record, and Super Lawyers. Trusted by businesses nationwide.

🎯

Client-Centered

Every case is unique. We tailor our strategy to your specific import history, entry types, and financial goals.

Commonly Eligible HTS Code Chapters

The following HTS chapters frequently appear in IEEPA tariff refund claims.

9903.01.20–9903.01.25 (Universal) 9903.88.01–9903.88.67 (China) 9903.45.01 (Steel) 9903.85.01 (Aluminum) 9903.94.01–9903.94.05 (Canada/Mexico) 9903.98.03 (Chapter 4 IEEPA)

26 eligible HTS codes covered under IEEPA. Not sure if yours qualifies? Ask us.

Schedule a Free Consultation

A Polston Tax specialist will follow up within one business day to review your import history and walk you through your refund options.

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You’re All Set!

Thank you. A Polston Tax specialist will contact you within one business day to walk you through your refund options.

Questions? Call 844-841-9857