Direct Answer
No. You do not need a lawyer to file for IEEPA tariff refunds through CAPE Phase 1 or Phase 2. You need your licensed customs broker to submit the CAPE Declaration in ACE. An attorney is only required if you have finally liquidated entries that fall under Phase 3, which requires an individual CIT lawsuit to qualify under DOJ's current position.
The Supreme Court’s February 20, 2026 ruling in Learning Resources v. Trump opened $166 billion in IEEPA refunds for 330,000 importers of record across 53 million entry summaries. As of June 29, 2026, $71.06 billion has been certified and sent to Treasury through CBP’s CAPE system, with statutory interest accruing at approximately $650 million per month under 19 U.S.C. § 1505.
IEEPA Refund Without a Lawyer — What You Need
Do I need a lawyer to get an IEEPA tariff refund?
Step 1
Phase 1 and Phase 2: No Lawyer Required
CBP's CAPE system is an administrative refund process — not litigation. Filing a CAPE Declaration for Phase 1 (unliquidated entries and entries within 80 days) or Phase 2 (reconciliation entries without a Type 09) requires no attorney involvement. The only licensed professional required is a customs broker — either the broker who originally filed your entries, or you can file directly through your own ACE account if you have one.
Step 2
What Your Customs Broker Does
Your customs broker has all the tools you need: ACE Secure Data Portal access, your entry history, and familiarity with your entry summaries. They submit the CAPE Declaration CSV in ACE on your behalf under a valid Power of Attorney. Most established customs brokers are actively processing CAPE filings for clients. What they often lack is time and capacity — which is where preparation services like The Tariff Bureau add value.
Step 3
What The Tariff Bureau Does Without Being a Lawyer
The Tariff Bureau is not a law firm and does not provide legal advice. We perform entry eligibility screening, HTS code validation, refund and interest modeling, CAPE Declaration CSV preparation, and broker coordination. These are advisory and preparation services — not legal services. The work product we deliver is a pre-validated, ready-to-file CAPE Declaration CSV that your broker uploads to ACE.
Step 4
When You DO Need a Lawyer
An attorney is needed if: (1) you have finally liquidated entries outside the CAPE Phase 1 and Phase 2 windows and want to file an individual Section 1581(i) lawsuit at the CIT to qualify for Phase 3 refunds; (2) you receive a CBP audit notice related to your CAPE filing; (3) your CAPE Declaration is denied and you want to file a protest under 19 U.S.C. § 1514; or (4) you have compliance issues on your entries that could expose you to liability beyond the refund claim. For all these situations, a licensed trade attorney is appropriate.
Step 5
Statute of Limitations Warning
Even if you don't need a lawyer for Phase 1 and Phase 2 filings, importers with finally liquidated entries should consult trade counsel about the CIT two-year statute of limitations. The earliest IEEPA entries (March 2025) will approach this window in early 2027. Waiting until the Federal Circuit rules on the appeal — which could take months or longer — may leave insufficient time to file a CIT action.
Common Questions
Frequently Asked Questions
Can I file a CAPE Declaration myself without a broker?
Yes, if you are the Importer of Record and have an active ACE Secure Data Portal account. However, most importers use their licensed customs broker, who already has ACE access and your entry history. Self-filing is feasible but requires ACE proficiency.
What does a customs broker charge for CAPE filing?
Customs broker fees for CAPE filing vary widely — from flat-fee per Declaration to hourly rates. Some brokers include CAPE filing as part of ongoing service. Ask your broker specifically about their CAPE filing fees before proceeding.
Is a contingency advisor the same as a lawyer?
No. A contingency tariff advisor like The Tariff Bureau is not a law firm and does not provide legal advice. We perform analytical and preparation services. A licensed trade attorney provides legal advice, can file CIT lawsuits, and can represent you in CBP proceedings.
What if CBP audits my CAPE filing?
A CBP audit triggered by your CAPE filing is a legal matter that requires qualified trade counsel. The Tariff Bureau can provide your entry analysis and CAPE preparation documentation as supporting materials for your attorney's response.
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Note: The Tariff Bureau is an advisory and preparation firm, not a law firm. We do not provide legal advice, represent clients before CBP, or file CIT lawsuits. For legal matters related to your IEEPA refund — including Phase 3 CIT filings, CBP audits, or protest proceedings — consult a licensed trade attorney.
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Informational only. Not legal, tax, or financial advice. The Tariff Bureau LLC is not a law firm, is not a licensed customs broker, and is not affiliated with CBP or any U.S. government agency. The IEEPA statute of limitations accrual date remains legally unsettled. Consult qualified trade counsel for your specific situation.