Important Disclosures: This page is for informational purposes only and does not constitute legal advice. StenTam does not guarantee outcomes. Refund eligibility depends on facts, classification, origin, liquidation status, and evolving legal rulings.
How We Help
Stenson Tamaddon’s Managed Recovery program is built to help importers prepare now and move quickly if the Supreme Court’s decision in the Costco case creates a viable refund pathway. We work with your team and your customs brokers to identify affected entries, organize the underlying documentation, and build a deadline-aware recovery plan aligned with CBP procedures (including liquidation timelines and rights-preservation steps).
As part of an end-to-end process, our affiliated law firm will prepare and file the necessary CBP protest forms and manage the matter through resolution—coordinating with brokers, tracking status, responding to CBP requests, and driving the recovery through completion—so your organization can convert uncertainty into an organized, auditable tariff refund process rather than a scramble after the fact.
Scope of Services
StenTam provides a fully integrated recovery lifecycle, ensuring procedural compliance and forensic accuracy from intake to refund:
- Entity & Standing Verification: Comprehensive identification of importing entities and validation of legal standing to protest duties, ensuring procedural compliance before filing.
- Forensic Record Assembly: Systematic aggregation and review of the evidentiary record, including CBP entry data, commercial invoices, packing lists, and proof of payment.
- Merits & Eligibility Screening: Rigorous evaluation of entry data to determine protestability, assessing liquidation status against statutory deadlines to prevent forfeiture of rights.
- Recovery Quantification: Precise calculation of recoverable duties, fees, and interest, delivered in detailed schedules suitable for financial forecasting.
- Protest Preparation: Drafting of CBP Form 19 protests, Requests for Further Review, and supporting legal memoranda tailored to the specific facts of your imports.
- Submission Management: Secure filing via ACE (e-Protest) with full documentation retention and submission evidence.
- Administrative Defense: End-to-end management of CBP interactions, including responses to Requests for Information (RFIs) and procedural advocacy.
- Performance Accountability: We align our interests with yours. If a penalty arises solely due to a material error in our calculations or clerical work, we provide reimbursement for that penalty component.
The 2025 IEEPA Tariff Regime
In 2025, the Executive Branch invoked the International Emergency Economic Powers Act (IEEPA) to impose significant additional duties on imports. These measures include targeted tariffs on goods from Canada, Mexico, and China linked to border security rationales, as well as broadly applied "reciprocal" baseline duties affecting imports from numerous trading partners.
These measures have materially increased landed costs for U.S. importers and are now the subject of major litigation challenging whether IEEPA authorizes tariffs of this scope. Because duties are assessed and refunds are governed by strict customs procedures—specifically liquidation timelines—businesses must evaluate refund-preservation steps early, even while appellate review continues.
Who Qualifies for Tariff Refunds?
We support a diverse range of market participants affected by these duties. Our compliance engine is designed to handle the data complexities inherent in each model.
Direct Importers
- Manufacturers: Importing raw materials, components, or machinery for domestic production.
- Retailers & E-Commerce: Importing finished consumer goods facing margin compression.
- Distributors: Managing high-volume, diverse SKU imports across multiple origin countries.
Intermediaries & Complex Structures
- Broker-Managed Importers: Companies relying entirely on external brokers for data, often lacking internal entry visibility.
- Related-Party Importers: Subsidiaries managing transfer pricing and valuation adjustments alongside duty recovery.
- Duty Drawback Claimants: Firms needing to reconcile IEEPA refunds with existing drawback or reconciliation programs.
Who We Help
IEEPA tariff recovery implicates customs law, administrative procedure, contractual allocation of duties, and—often—multi-party commercial relationships. StenTam’s Managed Recovery services are designed to address these complexities across the full import ecosystem, coordinating legal strategy, filings, and fund administration with precision and transparency.
Importers of Record
For companies designated as the Importer of Record (IOR), StenTam provides comprehensive, end-to-end support for IEEPA tariff recovery. Our staff attorneys prepare and file CBP Form 19 protests, develop claims strategy, and coordinate directly with the importer’s customs broker to ensure consistency with entry data and supporting documentation. We manage the process from initial eligibility analysis through refund resolution, allowing importers to pursue recovery efficiently while minimizing internal burden and compliance risk.
Importers of Record Acting on Behalf of Downstream Customers
Many importers act as the IOR on behalf of downstream customers, affiliates, or ultimate consignees, raising complex questions around entitlement, allocation, and disbursement of refunds. In these scenarios, StenTam:
- Prepares and files the Form 19 protest on behalf of the IOR
- Serves as a third-party administrator (TPA) to manage refund allocation and payment flows
- Coordinates disbursement of proceeds to downstream beneficiaries
- Obtains appropriate legal releases and acknowledgments from all parties
- Structures compliant sharing of recoveries between the IOR and ultimate consignees, where applicable
This approach allows IORs to recover duties while maintaining commercial relationships, audit defensibility, and clear legal closure.
Customs Brokers
StenTam works with customs brokers to create centralized, scalable IEEPA recovery programs for their importer clients. Brokers remain focused on brokerage operations, while StenTam assumes responsibility for legal analysis, protest preparation, filing, and refund administration. Our Managed Recovery platform enables brokers to:
- Offer IEEPA recovery as a value-added service
- Avoid legal and compliance exposure associated with protest filings
- Provide clients with a consistent, white-glove experience
- Participate in compliant commercial arrangements, where permitted
We operate as an extension of the broker’s client-service model—not a replacement—ensuring clarity of roles and regulatory alignment.
Importers and Consignees Unsure of Their Status
Many companies that pay tariffs are not certain whether they are the Importer of Record, or whether another party—such as a supplier, distributor, or logistics provider—served in that role. StenTam assists these parties by:
- Analyzing entry documentation to identify the proper protest party
- Coordinating with the IOR and customs broker to determine eligibility
- Structuring an appropriate recovery pathway, even where the claimant is not the IOR
- Managing communications and documentation across all stakeholders
Our goal is to ensure that eligible refunds are pursued by the correct party, with proceeds ultimately reaching the entity entitled to them under customs law and commercial agreement.
Rates, Countries & Effective Dates
The IEEPA measures were implemented in phases, creating a complex matrix of applicable duties. Note: The table below is illustrative based on public materials. Specific rates and dates should be confirmed against CBP operational guidance.
| Origin |
Illustrative Rate |
Scope & Notes |
Timing |
| China |
Variable (+10% to +25%) |
Product- and instruction-specific; refer to CBP guidance for definitive scope. |
Phased implementation (Early 2025) |
| Canada & Mexico |
~25% |
Subject to specific eligibility rules and CBP instructions regarding exceptions. |
Effective early 2025 |
| Global ("Reciprocal") |
~10% Baseline |
Ad valorem duty on imports from trading partners lacking specific exclusions. |
Spring 2025 |
Illustrative Affected Goods
Specific treatment may vary based on HTSUS classification and program eligibility:
- Industrial: Machinery, auto parts, steel/aluminum derivatives.
- Consumer: Electronics, apparel, household goods.
- Energy: Refined petroleum products, solar components.
- Retail: High-volume "de minimis" shipments (subject to aggregation rules).
How to File a Tariff Protest & Preserve Rights
Refunds are not automatic. They generally require affirmative steps by the importer to protest the assessment of duties before the liquidation becomes final.
The Liquidation Clock
Liquidation is the final computation of duties. Timing varies by entry and CBP processing; it generally occurs months after entry but can be extended in many circumstances. Once liquidated, an importer generally has 180 days to file a Protest (CBP Form 19). If this window is missed, the duty assessment becomes final and unreviewable.
Preservation Strategy
We manage the "Protest Calendar" for clients. This involves filing protective protests to keep the entry "alive" administratively while litigation proceeds. We may also utilize Post-Summary Corrections (PSCs) or request extensions of liquidation where strategic to avoid premature finality.
Representation & Filing Authority
A refund strategy often turns on whether a timely CBP protest (CBP Form 19) is filed for the applicable entries. Protests are governed by customs procedures and deadlines, and the filing must be handled by a party that is authorized to represent the importer before U.S. Customs and Border Protection (CBP).
As a general matter, a CBP protest is submitted by the importer (or other authorized party) through an authorized representative—typically a licensed customs broker acting within the scope of its license, or an attorney representing the importer. Stenson Tamaddon’s Managed Recovery program is structured accordingly: our staff attorneys are employees of Stenson Tamaddon and are co-employed by an affiliated law firm, and the law firm is the entity that officially represents our clients in preparing and submitting CBP protests. This ensures the protest is handled within a formal attorney-client framework.
Importers should proceed with caution when evaluating “tariff refund” vendors—especially tech-only providers, pop-up operators, and high-volume mills—because many may be unaware that only attorneys or properly authorized licensed customs brokers can submit and prosecute a CBP Form 19 protest on a client’s behalf. If a firm is selling “automation” but cannot clearly explain who is legally representing you before CBP, who is signing and filing the protest, and under what authority, that is a red flag. A proper program is explicit about representation, credentials, and accountability—not just software workflows.
Judicial Strategy: The Costco Litigation
On November 28, 2025, Costco Wholesale Corporation filed suit in the U.S. Court of International Trade (CIT), challenging the legality of the IEEPA tariff orders (Costco Wholesale Corp. v. United States).
Case Theory
The plaintiffs argue that IEEPA grants the President authority to regulate international economic transactions during emergencies but does not authorize the imposition of sweeping tariff regimes absent clear Congressional delegation. This separation-of-powers argument is central to the claim for refunds.
How Litigation Supports Recovery
Depending on posture, importers may pursue CIT jurisdiction under 28 U.S.C. § 1581(a) (following a protest decision) or, in limited circumstances, § 1581(i) where appropriate.
StenTam coordinates with specialized customs counsel to manage this escalation. In many cases, we can file "protective" complaints that are stayed pending the outcome of the lead test cases, minimizing active legal costs while preserving your place in line for a refund.
Post-Decision Refund Execution
Winning the legal argument is only the first step. Actual recovery requires a disciplined execution phase, often involving thousands of individual entries.
- Reliquidation: Following a favorable court ruling or protest approval, CBP may reliquidate entries to refund the excess duty.
- Interest Calculation: Under 28 U.S.C. § 2644, interest may be payable on refunded duties depending on the posture of the claim. We verify these calculations against statutory rates.
- Reconciliation: We trace refunds back to specific entries and payment sources, ensuring funds are returned to the correct entity (especially complex for clients using multiple brokers or financing).
What You Receive: Our Deliverables
Our service provides tangible, audit-ready outputs at every stage of the lifecycle.
Compliance & Strategy
- Entry Universe Schedule (consolidated across all brokers)
- Liquidation Calendar & Deadline Alerts
- Eligibility Modeling & Exposure Estimate
- Counsel-Ready Data Room
Execution & Reporting
- Protest Packages (Form 19 + Exhibits)
- Monthly Status Reporting
- Post-Refund Reconciliation Ledger
- Audit-Ready Digital Binder (Chain of Custody)
Documentation Required
Successful recovery depends on the integrity of your entry data. We build an audit-ready file for every client.
Primary Records
- Entry Summaries (CBP Form 7501): The official record of duty assessment.
- Commercial Invoices: To substantiate value and description.
- Liquidation Notices (CBP Form 4333): Critical for establishing timelines.
- Proof of Payment: ACH records or broker statements proving duties were paid.
Supporting Evidence
- Country of Origin Certs: Manufacturer affidavits or USMCA certificates.
- Broker Power of Attorney: To allow us to pull ACE data.
- Prior Protests/PSCs: Records of any corrections already filed.
Why StenTam: A Comprehensive Service Model
Many importers attempt a DIY approach, only to fail on deadlines or data consolidation. The IEEPA tariff environment involves evolving appellate decisions, thousands of entries, and strict statutory deadlines.
- Risk of Forfeiture: A missed protest window extinguishes your claim forever. Our system monitors these daily.
- Data Integrity: We consolidate data from multiple brokers into a "Single Source of Truth" for your duty exposure.
- Audit Defense: We maintain a chain-of-custody for all documents, ensuring you are ready if CBP scrutinizes the refund claim later.
Navigating the IEEPA tariff environment requires more than software; it demands a disciplined legal and operational framework capable of managing thousands of entries against strict statutory deadlines. Our Managed Recovery program delivers an end-to-end service scope comparable to top-tier audit and counsel engagements.