Tariff Refund Attorney in Florida

 We Recover IEEPA Duties for Importers and Businesses

On February 20, 2026, the U.S. Supreme Court ruled 6–3 that the International Emergency Economic Powers Act does not give the President authority to impose tariffs. Every tariff collected under IEEPA since February 2025 was collected unlawfully. The federal government now owes an estimated $133–175 billion in refunds to importers of record.

But “entitled to a refund” and “actually receiving a refund” are two very different things.

As of today, U.S. Customs and Border Protection (CBP) has admitted it cannot process the volume of refunds through its existing systems. The Court of International Trade has ordered immediate refunds, then partially suspended that order. CBP is building an entirely new system (CAPE) from scratch. Meanwhile, protest deadlines and liquidation windows are ticking for individual entries.

The Law Office of Sara J. Saba, P.A. represents Florida importers and businesses seeking to recover tariff overpayments through the evolving refund process. With admission to both federal district courts in Florida, the U.S. Court of Appeals for the Eleventh Circuit, and the Federal Bar Association, our firm is positioned to pursue your refund through administrative channels—and in court if necessary.

Is Your Business Owed a Tariff Refund? Get a Free Consultation

How the IEEPA Tariff Refund Has Unfolded So Far

The legal and administrative landscape is changing weekly. Here is where things stand as of late March 2026.

February 20, 2026 — Supreme Court Decision — In Learning Resources, Inc. v. Trump, the Court held that IEEPA does not authorize tariff imposition. The Constitution reserves the taxing power—including duties—to Congress. All IEEPA tariffs are retroactively invalid.

February 20, 2026 — Executive Response — Within hours, President Trump signed an executive order terminating IEEPA tariff collection and simultaneously invoked Section 122 of the Trade Act of 1974 to impose a new 10% “temporary import surcharge” on all goods entering the U.S., effective February 24. The President has publicly stated he intends to raise this to 15%.

March 4, 2026 — CIT Refund Order — Judge Richard Eaton of the Court of International Trade ordered CBP to begin processing refunds for all affected importers—not just lawsuit plaintiffs. He stated that all importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Supreme Court’s decision.

March 6, 2026 — Partial Suspension — After CBP filed a declaration warning its Automated Commercial Environment (ACE) system cannot handle 53+ million affected entries, the court suspended the “immediate compliance” portion of the order while CBP builds a new processing system.

CBP’s New CAPE System (Target Launch ~45 Days from March 6) — CBP is developing the Consolidated Administration and Processing of Entries (CAPE) system specifically for IEEPA refunds. CBP claims it will require minimal importer submissions and include automated validations. This is the most likely vehicle for refund distribution.

Estimated Refund Timeline — Trade analysts estimate 12–18 months for full distribution. However, some importers with organized records and legal representation may receive refunds sooner once CAPE is operational.

Which Import Tariffs Qualify for a Refund?

The Supreme Court’s ruling affects every tariff imposed under IEEPA authority. These include:

• Reciprocal Tariffs (April 2025–Feb 2026) — 10%+ on imports from nearly every country in the world
• Fentanyl Tariffs — 10% on Chinese goods, 35% on Canadian goods, 25% on Mexican goods
• India Tariffs (Aug 2025–Feb 2026) — 25% on Indian-origin goods
• All other IEEPA-based duties — Including country-specific actions taken throughout 2025

NOT affected: Section 232 tariffs (steel, aluminum, auto parts), Section 301 tariffs (certain Chinese goods), and the new Section 122 surcharge are based on different statutory authority and remain in effect.

Why Importers Need Legal Representation—Even Though Refunds Are “Automatic”

The CIT’s order says all importers are entitled to refunds. So why hire an attorney? Because the administrative reality is far more complicated than the legal principle:

• Liquidation deadlines are ticking. Entries that have been liquidated may require a formal protest within 180 days of liquidation to preserve refund rights. If you miss that window, your refund may be forfeited.
• Post Summary Corrections (PSCs) have their own clock. For entries that haven’t been liquidated yet, a PSC filed within 314 days of entry can correct the tariff classification. Timing matters.
• CBP is making errors right now. CBP has been liquidating entries WITH IEEPA duties even after the Supreme Court ruling. Judge Eaton explicitly called this out. If your entries are liquidated incorrectly, you need legal recourse.
• Downstream obligations create exposure. If your business passed tariff costs to customers through pricing or contract surcharges, those customers or their attorneys may demand you pass refunds downstream. You need your contracts reviewed before refunds arrive.
• Offsetting debts can reduce your refund. CBP has indicated it will review entries for other outstanding debts before issuing refunds. If you have any open customs issues, those could reduce or delay your recovery.

How We Help Businesses Recover Import Duties Paid Under IEEPA

Tariff Refund Eligibility Audit

We work with your customs broker and internal records to inventory every entry subject to IEEPA tariffs from February 2025 through February 2026. We categorize entries by liquidation status, identify entries approaching protest or PSC deadlines, and quantify your total refund exposure.

Deadline Preservation

We file timely protests (19 C.F.R. § 174) and Post Summary Corrections (19 C.F.R. § 173.4) to preserve your refund rights for entries that are at risk of falling outside administrative correction windows.

CAPE System Filing

Once CBP’s new refund system is operational, we prepare and submit your claims to ensure they are complete, accurate, and processed without unnecessary delays.

Litigation Support

If CBP denies, delays, or disputes your refund, we pursue recovery through the Court of International Trade. Attorney Saba’s existing federal court admissions and experience with government fraud recovery (through her Taxpayers Against Fraud work and SEC/IRS fraud practice) translate directly to tariff refund litigation.

Contract and Downstream Risk Review

We review your supplier agreements, customer contracts, and tariff pass-through provisions to assess your obligations before refunds are issued. This prevents exposure to consumer class actions or contractual disputes.

The New Section 122 Tariffs and What They Mean for Businesses

The replacement tariffs under Section 122 of the Trade Act of 1974 carry significant legal and practical limitations:

• Rate cap — Section 122 limits tariffs to 15%
• Duration — 150 days from February 24, 2026 (expiring approximately July 24, 2026) unless Congress extends
• Legal basis requirement — Section 122 requires a finding of large and serious balance-of-payments deficits—a finding the administration has not yet publicly documented
• Potential legal challenges — Trade lawyers and advocacy groups are already evaluating the legality of the Section 122 tariffs. They have rarely been used and may face court challenges.

The administration has also signaled it will pursue new tariffs under Section 201, Section 301, and other statutes—each requiring formal investigations and procedural steps. We are monitoring every development and advising clients on how each action affects their business.

See If Your Business Qualifies for Tariff Refunds

You may be eligible for tariff refunds if your business falls into one of these categories:

• Any business that imported goods into the U.S. between February 2025 and February 2026 and paid tariffs above the pre-IEEPA rates
• Miami-area importers, freight forwarders, and customs brokers seeking legal counsel for their clients
• Small and mid-size businesses that absorbed tariff costs and need help navigating the CAPE refund process
• Companies with tariff pass-through provisions in customer contracts that need review before refunds are distributed
• Businesses considering legal challenges to the new Section 122 surcharge

Frequently Asked Questions

How do I know if I paid IEEPA tariffs?

Your customs broker or freight forwarder has records of the tariff codes and duty rates applied to each import entry. IEEPA tariffs were imposed under specific executive orders beginning in February 2025. We can review your import documentation to identify which entries are eligible for refunds and calculate your total refund amount.

Do I need to file a lawsuit to get my refund?

Probably not. The CIT’s March 4 order directed CBP to process refunds for all affected importers, regardless of whether they filed suit. However, legal representation ensures your records are organized, your deadlines are met, and you have recourse if CBP delays or disputes your refund. Companies with active legal counsel are consistently better positioned in these situations.

Will consumers receive tariff refunds?

Under current law, refunds go to the importer of record—typically the business that imported the goods. Proposed legislation (like Senator Heinrich’s consumer rebate bill) could change this, but nothing has passed Congress yet. Some companies have indicated they may voluntarily pass refunds to consumers; others have not.

How much could my business recover?

The amount depends on your import volume, the countries you imported from, and the applicable IEEPA tariff rates (which ranged from 10% to 50%+ depending on the country and product). We calculate your specific exposure during the initial consultation.

Your Business May Be Owed a Tariff Refund

CALL NOW — Free Import Duty Review

Law Office of Sara J. Saba, P.A. | Miami, FL | Federal Courts Nationwide