On February 19, 2026, Lieff Cabraser and co-counsel filed a class action lawsuit in the United States Court of International Trade requesting refunds of tariffs unlawfully imposed and collected by the United States under the International Emergency Economic Powers Act (“IEEPA”). The case is called Freestyle World, Inc. v. United States.

On February 20, 2026, the United States Supreme Court ruled in a different lawsuit that the IEEPA tariffs were illegal.

On June 23, 2026, Freestyle World filed a motion requesting that the court certify a class of all importers of record who paid illegal IEEPA tariffs between February 1, 2025 and February 19, 2026 and who have not filed an individual lawsuit.

Freestyle World asked the Court to issue an order requiring U.S. Customs and Border Protection (“CBP”) to liquidate or reliquidate entries on which IEEPA tariffs were paid.

• “Liquidation” is the final determination of the duties and importer owes as a result of importing merchandise.
• “Reliquidation” is the process of correcting a liquidation, which can result in a refund of improperly collected duties.

The court has not yet decided whether to certify the class.

If the court certifies the class, we will ask the court to take steps to refund all illegal IEEPA tariffs paid by class members, including clear and understandable notice to all class members who are eligible for refunds.

• (1) You or your company paid IEEPA tariffs on goods imported into the United States between February 1, 2025 and February 19, 2026;
• (2) You or your company is named as the Importer of Record on those customs entries. This may be true even if a customs broker or freight forwarder prepared and filed the paperwork for you; and
• (3) You or your company have not filed its own lawsuit seeking these refunds.

If you are not sure who was named as the Importer of Record, or who filed your entries, your customs broker, freight forwarder, or the company that shipped your goods can tell you. Your customs paperwork should also show it.

U.S. Customs and Border Protection has established an administrative refund process called the Consolidated Administration and Processing of Entries (“CAPE”) program. For more detailed information on that process, including whether and how you may be able to claim a refund, please visit CBP’s website: https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds.

The Importer of Record or the licensed customs broker that originally filed the entries with CBP, uploads a list of entry numbers to CBP’s computer system through the ACE Portal. CBP removes the IEEPA duties from those entries and liquidates or reliquidates the entry. CBP should then pay refunds, with interest, to a U.S. bank account on file with CBP. It is important to understand that in any liquidation or reliquidation, CBP determines the full amount of duties, taxes, and fees the importer owes. If CBP determines that other considerations increase the amount owed, it will apply the IEEPA refund to cover the additional amount. An importer can, in appropriate circumstances and subject to strict deadlines, challenge the amount of the refund.

CAPE currently covers entries that have not yet liquidated and entries that liquidated within the last 80 days. If you have not yet reviewed your entries, we encourage you to do so now.

Currently, not all illegal IEEPA refunds are eligible to be processed through the CAPE program. CBP has not made the following categories of entries eligible for a refund through CAPE:

1. entries liquidated more than 80 days ago;
2. entries covered by an open protest;
3. entries not filed in ACE (for example, postal imports); and
4. certain other categories of entries.

CBP has said it will add categories in later phases, so this list may change. That does not mean those tariffs are gone.

If a class is certified in the Freestyle World lawsuit, we will ask for a court order requiring refunds for all illegal IEEPA tariffs that have not yet been refunded, including tariffs on entries that CAPE cannot currently process.

CBP has said it will add categories in later phases, so this list may change. That does not mean those tariffs are gone.

If a class is certified in the Freestyle World lawsuit, we will ask for a court order requiring refunds for all illegal IEEPA tariffs that have not yet been refunded, including tariffs on entries that CAPE cannot currently process.

If you are or represent an importer of record that paid illegal IEEPA tariffs, please use the form below to speak with a lawyer at Lieff Cabraser about this lawsuit and your potential recovery.

A caution about fraud. CBP has warned that scammers are contacting importers by email, text, and social media to obtain company and bank information about IEEPA refunds. CBP does not charge any fee to process a refund. Lieff Cabraser will never ask for your bank account number, your ACE Portal login, or a payment to pursue a refund.

Copies of court filings by Lieff Cabraser and co-counsel, all court orders, and declarations by CBP will be available online shortly.

Yes. Please check this webpage regularly to learn whether the court certifies the proposed class. If you are an importer of record that paid illegal IEEPA tariffs between February 1, 2025 and February 19, 2026, you may also request email updates by completing the form above.

Last updated September 11, 2026.