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If your company paid IEEPA tariffs but the affected entries have already liquidated and are outside the normal protest process, recovering those tariffs may require legal action. Freight Right has partnered with the nation's top legal counsel to review these older entries, prepare the customs records, and move qualifying cases into the legal process.
On February 20, 2026, the U.S. Supreme Court ruled that the International Emergency Economic Powers Act (IEEPA) does not give the government authority to impose tariffs. This decision invalidates tariffs that were previously imposed under IEEPA and places the next phase of the recovery process with U.S. Customs and Border Protection and the U.S. Court of International Trade.
Older liquidated IEEPA entries may require legal action. Before an attorney can file, someone still has to review the customs records, identify the affected entries, confirm liquidation and protest status, and calculate the potential refund.
Freight Right handles that work first.
As a licensed customs broker, Freight Right prepares the customs file and hand it to our legal counsel partrner. The attorney handles the legal analysis, filings, and representation.
This partnership reduces the amount of customs research performed at hourly legal rates and saves the importer thousands of dollars in their effort to pursue tariff refund.
This service is for importers that:
Paid IEEPA tariffs
Have entries that have already liquidated
May be outside the applicable protest period
Can no longer use the normal Customs correction process
May need legal action to pursue the refund
If your entries are still open or can still be handled through a Post Summary Correction or protest, Freight Right's standard IEEPA tariff refund service may be the better fit.
1. Review Your Entries: Freight Right reviews your customs data and identifies entries where IEEPA tariffs were paid.
2. Determine Their Status: We identify which entries are still open, which were protested, which have liquidated, and which may be outside the normal protest process.
3. Prepare the Case File: We organize the entry data, liquidation dates, tariff amounts, protest history, supporting documentation, and other customs records needed for legal review.
4. Hand Off to Legal Counsel: Qualifying cases are provided to independent legal counsel for legal review and, where appropriate, filing.
5. Support the Customs Side: Freight Right continues supporting entry data, documentation, and other customs-related work while counsel handles the legal process.
Understanding the landscape of tariff refunds, the intricacies and jargon, is a daunting task for importers. The table below is designed to illustrate whether this specific service is the right fit for you.
| Where are your entries? | What should you do? | Who can help? |
|---|---|---|
| Not yet liquidated | File your IEEPA refund claim through CAPE while the entry is still eligible. | You or a customs broker |
| Liquidated within the CAPE window | File through CAPE before the available reliquidation window closes. | You or a customs broker |
| Outside the CAPE window, but still within 180 days of liquidation | Review and, where appropriate, file a protest to preserve your refund rights. | You or a customs broker |
| Protest already filed | Monitor the protest and determine whether additional action is needed as the IEEPA process develops. | Customs broker; attorney if legal action becomes necessary |
| More than 180 days after liquidation with no available protest | Have the entries reviewed and prepared for potential legal recovery. | Customs broker and attorney |
| Already part of IEEPA litigation | Prepare the affected entries for court-directed reliquidation and Phase 3 processing. | Customs broker and attorney |
| Refund approved, but payment missing | Check ACE and ACH refund setup. | You or a customs broker |
Your entries may not all be in the same position.
You may have:
Unliquidated entries
Entries eligible for a Post Summary Correction
Liquidated entries still eligible for protest
Entries with protests already pending
Older liquidated entries that may require legal action
Freight Right can review the full set and separate the entries by the appropriate recovery path.
That does not necessarily mean there is nothing left to pursue.
It may mean the administrative process has ended and the entry now needs legal review.
Freight Right can identify those entries, prepare the customs records, and coordinate the handoff to counsel.
We can review those too.
Freight Right can identify which entries were protested, which were not, and which entries may now require a different recovery path.
IEEPA tariff refunds may not be the only duty recovery opportunity available to your business.
Freight Right also provides duty drawback services for companies that may be eligible to recover certain duties, taxes, and fees on imported goods that are later exported or otherwise qualify under drawback rules.
If your business is reviewing tariff refund recovery, it may also be worth reviewing broader import duty recovery opportunities.
Track the progress of your IEEPA tariff refund submissions through Freight Right’s Shipment Management Platform. Your team can view recovery activity alongside the shipment, entry, duty, and customs information supporting the refund process.
Freight Right works with partners that want to refer importers for IEEPA tariff refund support.
If you are a broker, consultant, advisor, agency, or industry partner with clients that may need help recovering eligible tariff payments, Freight Right’s IEEPA tariff refund partner program can help connect those importers with our customs brokerage team.
Licensed Customs Brokerage
Freight Right gives importers direct support from a team that understands customs documentation, entry data, import records, and clearance processes. Our customs brokerage capabilities help businesses evaluate duty drawback opportunities with better visibility into the details that matter.
Practical, Importer-Focused Guidance
We make the tariff recovery process easier to understand. Our team helps explain what may qualify, what records are needed, how the claim process works, and whether the opportunity appears worth pursuing before your team invests time and resources.
Built on Freight, Customs, and Global Trade
Freight Right combines freight forwarding, customs brokerage, logistics management, and global trade expertise to help businesses move goods with more confidence. From imports and exports to duties, tariffs, and trade documentation, our team supports companies that need clear answers and practical execution across the supply chain.
If you paid IEEPA tariffs and are concerned that your entries have already liquidated or that the protest period has passed, Freight Right can review your records and determine the next step.
Who is this service for?
This service is for importers that paid IEEPA tariffs on entries that have already liquidated and may be outside the normal protest process.
Does liquidation mean I can no longer recover the tariffs?
Not necessarily. Once an entry liquidates, the available recovery options change. Older entries may require legal action instead of a standard Customs filing.
What if I already missed the protest deadline?
Freight Right can review the affected entries, confirm their liquidation and protest status, and prepare the customs records for legal counsel.
Why do I need both Freight Right and a law firm?
Freight Right handles the customs work. Legal counsel handles the legal work.
We review the entries, organize the records, calculate the tariffs at issue, and prepare the file. The attorney handles legal analysis, filings, and representation.
Why not go directly to a law firm?
You can, but the attorney will still need to review and reconstruct your customs history.
Freight Right handles that work first, which can reduce the amount of customs research performed at hourly legal rates.
What does Freight Right review?
We review items such as:
IEEPA-affected entries
Duties paid
Liquidation dates
Protest history
Prior Customs filings
Entry documentation
Potential refund amounts
Does Freight Right provide legal advice?
No. Freight Right is a licensed customs broker, not a law firm.
Legal advice, court filings, and representation are handled by independent legal counsel.
What if some of my entries are still eligible for a normal refund process?
We can separate your entries by status. Entries that can still be handled through normal Customs procedures can follow that path, while older entries can be identified for legal review.
What if I already filed protests?
We can review which entries were protested, their current status, and whether additional action may be needed.
Do I need to know which entries are affected before contacting Freight Right?
No. Freight Right can review your customs data and identify which entries may qualify and which recovery path applies.
How do I get started?
Request an entry review. Freight Right will review your IEEPA-affected entries, determine their current status, and identify the appropriate next step.