Tariff Refund & Recovery Services
Recover duties paid under IEEPA confidently, completely and on time
Tariff Refund & Recovery Services
Importers may have an opportunity to recover up to 100% of tariffs paid under IEEPA, plus statutory interest.
On Feb. 20, 2026, the U.S. Supreme Court ruled that the International Emergency Economic Powers Act (IEEPA) does not authorize the imposition of tariffs. The decision invalidates tariffs previously imposed under IEEPA and shifts the focus to how duty recovery will be implemented through U.S. Customs and Border Protection and the U.S. Court of International Trade.
Why this matters now
The ruling creates a legal foundation for potential tariff refunds, but recovery will not be automatic. Outcomes will depend on entry liquidation status, protest timing and documentation quality. Organizations that act early to assess exposure, reconcile entry data and prepare defensible documentation will be better positioned as implementation guidance evolves.
Baker Tilly’s tariff refund services provide a structured, end-to-end approach to help organizations assess exposure and pursue recovery with confidence.
Our solutions
We deliver an audit-ready approach across administrative, litigation and hybrid recovery pathways. We structure documentation and prepare recovery filings to strengthen defensible claims and mitigate regulatory risk, while coordinating trade, tax and finance considerations to support the broader business impact of recovery.
Administrative refunds
For entries that have not yet liquidated, we manage the entire Customs process. This includes identifying eligible shipments, preparing Post Summary Corrections or other filings, and assembling all required documentation. We handle the details so your claims are accurate and timely.
Litigation support
When entries have already liquidated, refunds typically require court action. We work with experienced legal partners and provide litigation-ready files, including entry records, payment proofs and valuation support. Our role is to make sure your case is well-documented and positioned for success.
Hybrid approach
Most importers will need both administrative filings and litigation. We coordinate these tracks under one integrated plan, ensuring deadlines are met and documentation is consistent. This approach maximizes recovery and reduces the risk of missed opportunities.
Transfer pricing support
If you import from related parties, Customs will review your pricing closely. We help you validate declared values, align transfer-pricing methods with CBP standards and prepare supporting evidence. This reduces compliance risk and keeps your refund claims moving forward.
Audit-ready documentation
Refund claims often trigger audits. We build complete, organized files that meet CBP and court standards, including ACE data, tariff calculations and compliance records. This preparation protects your company and simplifies any post-refund review.
Tax and financial impact advisory
Refund recovery may trigger federal and state income tax implications, transfer pricing adjustments and financial reporting considerations. Our experienced tax team can help evaluate income recognition, amended return exposure, inventory capitalization and cross-border impacts to align recovery with broader business strategy.
The Baker Tilly difference
IEEPA refund recovery will demand precision and coordination across trade, tax and compliance. Organizations that act early will be positioned to move decisively as implementation guidance develops.
By the numbers
The scale of IEEPA tariffs underscores why refund readiness matters now. IEEPA tariffs have affected a broad portion of the importing community, creating a sizable and complex refund landscape impacting hundreds of thousands of importers nationwide.
Go beyond tariff recovery
Discover our global trade management solutions
IEEPA tariff refunds are just the first step. Baker Tilly’s global trade management solutions connect customs, trade and tax strategy to support informed cross-border decision making across global operations.
Perspectives and analysis
Access timely perspectives and analysis on IEEPA tariff developments, evolving CBP requirements and refund considerations, with insights designed to help organizations interpret changes and make informed decisions.
CBP guidance on tariffs: What the CAPE system means for importers
CBP guidance on tariffs is evolving with the CAPE system. Learn what it means for the duty refund process, timing and compliance strategy.
Supreme Court tariff ruling and Court of International Trade order reshape the IEEPA refund landscape
Supreme Court tariff ruling opens potential IEEPA tariff refund pathways. See what companies should do now to prepare for recovery and execution.
Tariff ruling sets off scramble to figure out what comes next
A recent tariff ruling by the Supreme Court has shaken global trade. In The Wall Street Journal, Baker Tilly discusses potential government paths to reimplement tariffs.
Importers brace for $150 billion tariff refund fight if Trump loses at Supreme Court
Baker Tilly highlights in Reuters the need for preparation and speed when pursuing IEEPA-based tariff refunds.
IEEPA tariff refunds and the Supreme Court ruling
Understand how tariffs imposed under the International Emergency Economic Powers Act may lead to tariff refunds after the Supreme Court ruling and what importers should do now.
Navigate tariff developments and tax regulation changes with confidence
Discover how our financial planning and analysis team helps businesses stay ahead of tariff shifts and tax regulation changes without disrupting daily operations.
Tariffs are giving CFOs the yips, but boards can help
Baker Tilly shares with Agenda how tools like scenario planning and cash flow forecasting help finance leaders navigate volatility and drive efficiency.
Thinking beyond tariffs: Planning for uncertainty in today's middle market
In this insightful webinar, professionals explore how middle market CFOs can navigate the growing uncertainty surrounding tariffs, trade policy and global economic shifts.
Strategic shift: Navigating tariffs, supply chains and reshoring realities
Tariffs, supply chains and reshoring are reshaping life sciences. Learn how firms can adapt to rising costs, disruptions and new U.S. policies.
Reducing import tariffs means more competitive positioning, higher revenue, and better margins for a US manufacturer in Brazil
Baker Tilly reduces import tariffs providing competitive positioning, higher revenue, and better margins for a US manufacturer in Brazil
Resources
Access practical resources to support IEEPA tariff refund readiness, including guides, checklists and tools to help organize data, validate entries and prepare for filing.
IEEPA FAQ: Tariff refund rules, eligibility and filing steps
Get answers to many common questions about IEEPA tariff refunds, as court rulings and CBP affect eligibility and claiming processes.
How to use the ACE portal to gather data for IEEPA tariff refunds
Learn how to use ACE portal reports to prepare for an IEEPA tariff refund. Understand how to access your account, run reports and export the data needed to support a claim.
Prepare for IEEPA tariff refunds: Start with this checklist
Companies that are prepared when a mechanism emerges for recovering IEEPA tariffs will have a strategic advantage. Use these checklists to get ready.
Navigating the IEEPA tariff ruling: What importers should do now
Learn how the recent tariff ruling impacts importers, refund opportunities and what steps organizations should take to prepare for recovery.
Our Professionals
Our team combines decades of experience in global trade, customs compliance and tax advisory. Led by recognized industry leaders, we bring practical insight and proven strategies to help you recover tariffs with confidence.
