IEEPA Tariff Refunds

The federal government’s use of the International Emergency Economic Powers Act (IEEPA) to impose sweeping tariffs on imported goods has created a rare and time-sensitive legal opportunity for U.S. importers. Federal courts are now actively reviewing whether these tariffs were lawfully imposed and importers who act before the deadline can position themselves to recover duties already paid.

Moises Law, P.A., in partnership with Dunn Law, P.A., represents importers seeking refunds of IEEPA tariffs challenged before the U.S. Court of International Trade (CIT). Our attorneys are admitted to practice before the CIT and are actively filing claims on behalf of businesses that have paid these contested duties.

What Are IEEPA Tariffs?

IEEPA is a broad national security statute that grants the President emergency economic powers. Beginning in 2025, the executive branch invoked IEEPA to impose substantial tariffs on goods imported from numerous countries. These tariffs have affected industries ranging from manufacturing and retail to agriculture and technology.

Multiple federal lawsuits have challenged whether the use of IEEPA to impose tariffs is legally permissible. The U.S. Court of International Trade is hearing these challenges, and early rulings have created a viable pathway for importers to recover duties paid under these orders.

The Filing Deadline: July 2, 2026

U.S. Customs and Border Protection (CBP) has established a critical deadline for importers seeking refunds of contested IEEPA tariff payments. Importers must file their claims with CBP by July 2, 2026. Missing this deadline may permanently bar your ability to recover duties already paid, regardless of how the underlying legal challenges are ultimately resolved.

Time is short. Our team is working with importers now to evaluate their duty payment history, prepare the required documentation, and file claims before this deadline passes.

Who Qualifies for a Refund?

Any U.S. business or individual that paid IEEPA tariffs on imported goods may have a viable claim. You may qualify if you:

• Imported goods subject to IEEPA-based tariff orders after the relevant executive orders took effect
• Paid duties to CBP that were assessed under IEEPA authority
• Have documentation of your import transactions, entry filings, and duty payments
• Have not previously obtained a refund or protest ruling on the same entries

The potential for recovery depends on the volume of your imports, the specific tariff orders that applied to your goods, and your documented payment history. Our team will assess your situation at no cost during an initial consultation.

How the Process Works

• Initial Assessment: We review your import history, CBP entry records, and duty payment documentation to determine the scope of your potential claim and estimated recovery.
• CBP Filing: We prepare and submit your claim with U.S. Customs and Border Protection before the July 2, 2026 deadline, preserving your right to a refund if the courts rule in favor of challengers.
• CIT Litigation Support: Our attorneys are admitted before the U.S. Court of International Trade. We monitor ongoing litigation and position your claim to benefit from favorable rulings.
• Recovery: If the legal challenges succeed and refunds are ordered, we work to ensure your claim is properly processed and payment is received.

Our Representation

This practice is handled by Moises Law, P.A. in a joint venture with Dunn Law, P.A. Together, our firms bring deep experience in federal court litigation, administrative law, and complex multi-party claims. Jesus David Moises, Esq. is admitted to practice before the U.S. Court of International Trade (admitted April 30, 2026), positioning our clients directly within the forum hearing these challenges.

We handle IEEPA tariff refund matters on a contingency fee basis for qualifying clients, meaning you pay nothing unless we recover for you. Our fee comes from the refund — not from your pocket.