Insights
Plain-English commentary on the legal rulings, protest procedures, and documentation requirements behind the 2024–2025 tariff refund window.
Legal developments
The Court of International Trade's decision in V.O.S. Selections v. Trump set the foundation for the IEEPA refund window. Here's what it actually held, which duties it covers, and what it means for an importer deciding whether to file.
Qualification
Only the importer of record can file a refund protest with CBP. For businesses buying through distributors, 3PLs, or consolidators, this question is less obvious than it sounds. Here's how to figure it out in 10 minutes.
Explainer
CBP has collected duties under half a dozen statutory authorities since 2018. The current refund opportunity is narrower than most importers realize. Here's the authority-by-authority breakdown and where the refund windows actually sit.
A 3-minute eligibility check is the right first step. Our partner customs attorneys review on contingency.
Check My Eligibility →