
The Supreme Court struck them down on February 20, 2026. CBP owes $166 billion in refunds to over 330,000 U.S. importers. We recover yours — on contingency, with zero upfront
CBP's CAPE portal lets you submit a claim. It doesn't do the work that determines
whether you actually recover what you're owed.
01
Every entry has its own 180-day protest clock under 19
U.S.C. § 1514. Miss it on one entry and that refund is
gone permanently
02
Most entries carry layered tariffs — IEEPA, Section 301,
Section 232, MFN. Only the IEEPA portion is refundable.
Miscalculating triggers audits.
03
Filing for a refund invites CBP to review your
classification and valuation decisions during the tariff
period. We review before we file
04
The government can offset your IEEPA refund against
other tariff liabilities. Self-filers have no mechanism to
challenge offsets.
05
What you tell a customs broker or filing service is
discoverable by CBP. Only attorney-client privilege
protects sensitive conversations.
06
If CBP denies your claim, only an attorney can take it to
the U.S. Court of International Trade. Outside deadline is
February 2027.
HOW RECOVERY WORKS

30-minute call with a trade attorney. We confirm eligibility, estimate your refund, and
explain the timeline. No obligation.

If we move forward, we sign a contingency engagement — no upfront fee. Our team pulls your full entry history from CBP

Attorneys review your compliance posture under privilege, isolate the refundable
IEEPA portion, and file the claim.

We defend against offsets, escalate to CIT if needed, and your refund hits your account.
You pay only on recovery
COMMON QUESTIONS
Isn't my customs broker handling this?
Brokers pull data and file entries. They don't manage CIT litigation, compliance review, interest calculations, or deadline monitoring. Ask your broker what they're actually doing — it's usually far less than they imply
Every entry has its own 180-day protest deadline — entries from early 2025 are aging out right now. CAPE may not even cover entries that have already finally liquidated. The only path is a formal protest, filed now.
The consultation is free. If you engage us, the entire matter is 100% contingency — we take a percentage of what we recover, after we recover it. No upfront fees, no retainer. Recover nothing, pay nothing.
FREE · NO OBLIGATION · 30 MINUTES
Book a free consultation. We'll tell you what you're owed and whether it's worth moving forward.
Attorney Advertising. Atlas Recovery Partners is a client-facing brand for IEEPA tariff recovery services rendered by affiliated and co-counsel law firms.
Past results do not guarantee similar outcomes. This document does not create an attorney-client relationship. © 2026 Atlas Recovery Partners.