Tariff refund analysis starts with the specific entries and their procedural status — not with a headline. We review entries one by one, identify the available administrative or court procedure, and represent importers before CBP and the U.S. Court of International Trade (CIT).
Scope of representation
- Entry-by-entry refund assessment
- Review of liquidation and protest history
- IEEPA tariff refund matters
- Administrative claims, post-summary corrections and customs protests
- Litigation before the U.S. Court of International Trade
- Coordination with importers and customs brokers
How a matter proceeds
- Review the entries. Importer of record, tariff provisions, duties paid, liquidation history, and prior corrections or protests.
- Check the available procedure. Current government guidance, court orders and each entry’s facts. A news report alone does not establish a particular importer’s refund rights.
- Agree on the scope. The administrative or litigation work proposed, the documents required, and a written fee arrangement before representation begins.
Timing and fees
Timing depends on the notice, the agency or court, and the facts. Response dates stated in a notice are reviewed individually as soon as we receive it. Scope, fees and any deposit are discussed before we are engaged and confirmed in a written engagement letter.
Facing a deadline? Call (520) 358-5095. An online appointment request does not extend any government or court deadline.
Documents for an initial review
- Entry summaries (CBP Form 7501) and entry numbers, or an ACE entry report
- Duty payment and liquidation records
- Protests, corrections, denials and broker correspondence
- Importer entity information
E-mail copies to info@attorneywu.com with the subject “Your name – short description”. Please do not send documents through the chat or the booking form.
Frequently asked questions: tariff refunds and Court of International Trade
Can importers get refunds of IEEPA tariffs?
Refunds of duties collected under the International Emergency Economic Powers Act (IEEPA) depend on court rulings after Learning Resources v. Trump and on how CBP and the Court of International Trade implement them. Eligibility and procedure can turn on each entry’s liquidation status and on protest deadlines, so importers should list all affected entries, track liquidation dates and preserve protest rights now. Attorney Cynthia Wu has written and spoken on IEEPA refunds in 2026; see the Publications page for current analysis.
Can I correct an entry or recover duties before it liquidates?
Often yes. Before an entry liquidates, the importer can generally file a post-summary correction (PSC) in ACE to fix classification, value or duty-program errors, which can produce a refund at liquidation. After liquidation, the usual route is a protest within 180 days. Because liquidation dates drive every option, we start by pulling ACE reports and mapping each entry.
General information only, not legal advice. Book a consultation for advice on your situation.
Insights on this topic
- IEEPA Tariff Refunds: Begin With the Entry Record
- Implementing IEEPA Tariff Refunds After Learning Resources: The CIT’s Refund Orders, Administrative Feasibility, and the Unresolved “Final Liquidation” Gap
- IEEPA Tariff Refunds After Learning Resources v. Trump: Legal Bases, Procedures, and Practical Strategy

