Supreme Court Ruling Final
Your IEEPA Tariff Refund Starts Here
Business owners are facing a unique financial landscape this year. Between shifting trade policies and updated tax laws, many companies have paid more to the government than they actually owe. If you have paid high import duties or complex tax credits, Frost Law AZ, LLC is here to provide the clear guidance you need to protect your bottom line.
IEEPA Duties Collected
CIT Protective Suits Filed
Interest Accruing Annually
Importers Affected
Supreme Court Ruling Opens Door to Massive Importer Refunds
Many of the IEEPA (International Emergency Economic Powers Act) tariffs paid over the last year may be returned to businesses. The Supreme Court has already determined that the government had no right to impose these costs in the first place. Justice Kavanaugh commented in his dissent that "The United States may be required to refund billions of dollars to importers who paid the IEEPA tariffs…." The only question is, will the refund come through litigation or a submission process and how to best protect your ability to claim and maximize the refund. While the Supreme Court has opened the door to massive tariff reimbursements, it notably remanded the mechanics of those refunds to the lower courts.
As the administration is likely to litigate many of these claims, having a firm that understands the mechanics of trade law is essential to securing your company's recovery. Absent additional guidance, importers should seek legal advice and should consider filing protests once entries liquidate and filing suit in the Court of International Trade (CIT) to cover all entries where they paid IEEPA tariffs. We have experience turning these programs into a winning strategy for your company. Let's look at a potential tariff refund program as well as our existing ERC, R&D credit, and tax controversy services.
Call Frost Law AZ, LLC at (602) 456-2646 or fill out our contact form to set up a consultation about your business needs.
Get the Counsel You Need
Free assessment. No obligation. No fee unless we recover.
Attorneys, CPAs, and Trade Professionals Working Together
Frost Law AZ is led by Glen Frost, Esq., CPA, a dual-licensed attorney and certified public accountant with decades of experience in tax controversy and financial recovery for businesses nationwide.
Our attorneys are admitted to the U.S. Court of International Trade, the court with exclusive jurisdiction over customs duty disputes. That means we file directly where your case needs to be heard.
We do not charge anything upfront. Our fee is a percentage of what we actually recover. No recovery, no fee.
Admitted to U.S. Court of International Trade
Licensed Attorneys & CPAs on Staff
Trade Lawyers & Licensed Customs Brokers
No Fee Unless We Recover Your Duties
CPA & Tax Attorney Planning
Our CPAs and tax attorneys can advise on the income tax ramifications of your tariff refund, so you understand the full financial picture before and after recovery.
Trade Lawyers & Customs Brokers
We file protests, monitor liquidation deadlines, pursue CIT litigation, and advocate for the most favorable refund mechanism — every proactive step, taken.
Frequently Asked Questions
No. The Supreme Court ruled the tariffs were unauthorized, but that does not trigger automatic refunds. The Administration has publicly stated it will not voluntarily return the duties. Recovery requires filing through the Court of International Trade.
Yes. The reciprocal tariffs under Executive Order 14257 cover imports from 60+ countries at rates from 10% to 41%, including the EU, Japan, South Korea, Vietnam, Taiwan, India, and Brazil. The ruling covers all IEEPA tariffs.
There is a two-year statute of limitations for CIT filing. China tariff deadlines arrive around February 2027, with Canada, Mexico, and reciprocal tariffs following shortly. Liquidated entries also carry separate 180-day protest windows, the first of which arrive around June 2026.
Not as a standalone strategy. The Court of International Trade ruled that IEEPA tariff collection is a "ministerial" action, meaning CBP protests alone are likely insufficient. We recommend combining protests on liquidated entries with CIT to protect your procedural rights and provide the strongest legal protection.
Under customs law, the right to recover belongs to the importer of record, the entity that paid the duties to CBP.
Potentially. Recovered duties and interest may have income tax implications depending on how the original tariff payments were treated. Our CPAs and tax attorneys advise on the full financial picture so there are no surprises when your refund arrives.