U.S. Customs is processing refunds following the landmark February 2026 Supreme Court ruling. We clear administrative friction and run elite Court of International Trade filings on your behalf.
Before any legal filings or petitions commence, our operations team rigorously audits your entry records against three specific check-point phases.
Verifying that claimant details match the legal entities registered on target CBP entries.
Verifying direct out-of-pocket financial liability for the contested IEEPA taxes.
Ensuring estimated historical tariff payments exceed the $100,000 operational margin limit.
Formally mapping and documenting designated broker information across entries.
Securing active, current credential access to the CBP Automated Commercial Environment.
Downloading full raw historical data sets directly from the ACE portal.
Classifying entries as officially liquidated or unliquidated to dictate protest filing strategy.
Identifying and carving out active, open protests previously tied to target entry files.
Auditing for overlapping drawback claims, reconciliation entries, or AD/CVD conflicts.
Resolving competing refund interest from lenders, downstream buyers, or brokers.
Verifying active Automated Clearing House refund routing registers with U.S. Customs.
Our customs and trade practice group manages your recovery file from raw data audit through final federal court enforcement.
Our customs data group inspects your Automated Commercial Environment (ACE) logs to verify entry statuses, match liquidations, and organize the clean transaction records required for petitioning.
Our trade attorneys compile your claim files, draft the formal administrative petitions, and submit consolidated declarations through the CBP Customs Automated Processing Environment (CAPE).
If CBP disputes entries or denies petitions, our customs litigation attorneys file actions in the U.S. Court of International Trade to appeal decisions and enforce your refund rights.
Engagement fees are structured across three distinct phases aligned directly with recovery milestones and file complexity.
Aigbe Law PLLC operates in strict compliance with professional ethics rules. Non-lawyers do not control legal risk judgments. We do not provide unvetted guarantees—the process holds real administrative and litigation risks. Engagement letters strictly carve out refund ownership disputes (e.g., downstream buyers suing the importer for the refunded cash) from the standard tariff recovery scope.