The Supreme Court struck down IEEPA tariffs 6-3 — but government refunds could take years. Our funding partners purchase your validated claim and put cash in your hands now, backed by decades of claims purchase and commercial finance experience.
On February 20, 2026, the Court invalidated all tariffs imposed under IEEPA — the largest executive tariff action in modern history.
In Learning Resources, Inc. v. Trump, the Court held that IEEPA's power to "regulate importation" does not include the power to impose tariffs. The statute contains no reference to tariffs, duties, or taxes — and the power to tax belongs to Congress.
The ruling invalidates the "reciprocal" Liberation Day tariffs, fentanyl-related tariffs on China, Canada, and Mexico, and all other IEEPA-based duties. Section 232 tariffs on steel, aluminum, and autos remain unaffected.
The Court did not establish a refund mechanism. Recovery requires importers to take affirmative action — either through CBP administrative processes, Post-Summary Corrections for unliquidated entries, or litigation at the U.S. Court of International Trade.
The CIT has signaled that direct court filings may be the primary recovery path, and litigation timelines could stretch two to five years. Importers who need their capital back sooner have options — including advance funding against their validated claims.
An estimated $175 billion in IEEPA tariffs were collected from U.S. importers between February 2025 and February 2026. This impacts manufacturers, distributors, retailers, wholesalers, and e-commerce businesses across virtually every industry. Many eligible importers have not yet taken steps to preserve their refund rights — or to monetize their claims.
Our funding partners aren't new to this. They bring deep expertise in purchasing and monetizing complex claims — structured with the rigor of institutional commercial finance.
Our partners have decades of experience purchasing, valuing, and monetizing complex receivables and claims. IEEPA tariff refunds are a natural extension of a proven playbook in claims acquisition and structured finance.
Institutional-grade funding capacity means we can move quickly on validated claims. You get a definitive offer — not a maybe — and cash in weeks, not years. Our partners have the balance sheet to fund claims of virtually any size.
Every importer's situation is different. Our funding partners structure transactions to fit your needs — whether that's a full claim purchase, partial monetization, or hybrid arrangements that balance immediate liquidity with upside participation.
Get funded now against your validated refund claim — or let our partners guide you through the filing process. Most importers choose funding.
Government refunds could take two to five years. Our funding partners purchase your validated refund claim, putting cash in your hands now. You get liquidity — they assume the timeline risk and collection effort.
Prefer to pursue the full refund on your own timeline? Our recovery partners handle the CIT filing process from documentation to resolution.
A streamlined path from initial intake to cash in your account.
Complete our intake form with your business details and estimated IEEPA tariff exposure. Takes less than five minutes.
Our partners analyze your import history, verify eligible entries, confirm liquidation status, and calculate your validated refund amount.
Get a definitive funding offer with transparent terms. Choose between immediate capital via claim purchase or expert-assisted filing for full recovery over time.
Accept your offer and receive cash in weeks. Your funding partner handles all CIT filing, legal coordination, and collection — you focus on your business.
The Court ruled that all tariffs imposed under the International Emergency Economic Powers Act (IEEPA) are unlawful. This includes the "reciprocal" Liberation Day tariffs imposed in April 2025, the fentanyl-related tariffs on China, Canada, and Mexico from February–March 2025, and any other tariff actions citing IEEPA as their legal authority. Section 232 tariffs (steel, aluminum, autos) and Section 301 tariffs remain in effect as they were authorized under different statutes.
The importer of record — the party that paid IEEPA duties to U.S. Customs and Border Protection — is the entity eligible to pursue a refund. This typically includes manufacturers, wholesalers, retailers, distributors, and e-commerce businesses that imported goods subject to IEEPA tariffs between February 2025 and February 2026. Your eligibility can be confirmed through your CBP entry summaries (Form 7501) and ACE data.
Our funding partners purchase your validated tariff refund claim, providing you with immediate capital instead of waiting years for CIT litigation and CBP processing. They assume the timeline risk and collection effort. After your claim is validated, you receive a definitive offer with transparent terms. Once accepted, funding typically closes in weeks. The funding partner then handles all legal filings and recovery on their own timeline.
Government refund timelines are highly uncertain — litigation at the Court of International Trade could take two to five years, and CBP processing adds additional time. The administration has signaled it will make recovery difficult. Advance funding eliminates that uncertainty: you get capital now that you can redeploy into your business immediately, while transferring the collection risk and timeline burden to an experienced claims purchaser.
Your claim equals the total IEEPA tariff duties you paid as importer of record. IEEPA tariff rates ranged from 10% to over 40% depending on the country of origin and product classification. A free assessment with our partners will give you a precise calculation based on your actual import entries, and a definitive funding offer based on your validated claim amount.
Our funding partners are experienced claims purchasers and commercial finance professionals with decades of experience in acquiring, valuing, and monetizing complex receivables and claims. They bring institutional-grade capital and a proven track record in structured transactions. Specific partner details are discussed during your consultation.
Key documents include CBP entry summaries (Form 7501), ACE system data showing duties paid, commercial invoices, bills of lading, and customs broker records. Our partners help you gather and organize this documentation — you don't need to have everything prepared upfront. Your customs broker can typically pull most of the required data from their systems.
If you've already filed a CIT suit, you may still be eligible for advance funding. Our partners can evaluate existing filings and structure a claim purchase around your current litigation posture. Whether you're early in the process or well into discovery, reach out — there may still be an opportunity to monetize your claim and get capital now.
Complete the form below and a funding specialist will contact you within one business day to discuss your claim and provide a preliminary assessment.