IEEPA Class Action
Barnes, Richardson & Colburn, LLP working with colleagues at Lieff Cabraser Heinmann & Bernstein, LLP have successfully asked the Court of International Trade to designate Freestryle World, Inc. v. U.S. Customs and Border Protection (Court No. 26-01088) as a class action. The objective of this effort is to secure refunds for as many importers that paid the illegal IEEPA duties as is legally possible.
Who is in the class?
The class covers all importers of record that paid IEEPA duties and have not filed their own case in the Court of International Trade. Those importers are automatically in the class and need not take any immediate action.
This class action DOES NOT address claims for refunds of duties other than those imposed under IEEPA. Also, Consumers, purchasers, and others who paid higher prices as a result of the IEEPA tariffs or who were not the legal importer of record are NOT class members. If a customs broker, including an express courier, or other third party submitted the entry documents to Customs as the importer of record and paid the IEEPA duties, that broker or other party is a member of the class if it has not filed a case. The person that paid the broker or other party for that service is not able to claim a refund. through this class action.
What Should Class Members Do Now?
As the case progresses, the Court will post relevant documents and notices to its website at IEEPA Refund Class Action Litigation | Court of International Trade | United States. For now, importers should preserve their records showing the payment of IEEPA duties to Customs. Important records include entry documents and financial records showing the duty payment.
IEEPA Class Action FAQs
Q: The Court of International Trade certified a class action for IEEPA refunds in a case called Freestyle World, Inc. v. United States. How does that order affect importers?
A: The class covers all importers of record that paid IEEPA duties and have not filed their own case in the Court of International Trade. Those importers are automatically in the class and need not take any action to join it. As the case progresses, the Court will post relevant documents and notices to its website at IEEPA Refund Class Action Litigation | Court of International Trade | United States. For now, importers should preserve their records showing the payment of IEEPA duties to Customs and Border Protection (which is also known as CBP). Important records include the Entry Summary (CBP Form 7501) for each shipment and financial records showing the duty payment.
This class action DOES NOT address claims for refunds of duties other than those imposed under IEEPA. Also, consumers, purchasers, and others who allegedly paid higher prices as a result of the IEEPA tariffs or who were not the legal importer of record are NOT class members. If a customs broker, including an express courier, or other third party submitted the entry documents to CBP as the importer of record and paid the IEEPA duties, that broker or other party is a member of the class if it has not filed a case. The person or company that paid the broker or other party for that service is not able to claim a refund through this class action.
Q: Does the certification order mean I will receive a refund?
A: No. The order permits the case to proceed as a class action on behalf of importers that have not filed their own suits. It does not determine the amount owed to any importer. CBP's administrative refund process, currently running through its Consolidated Administration and Processing of Entries (CAPE) system, continues to be mechanism for refunds while the case is pending.
Q: How do I determine whether I paid IEEPA duties?
A: Businesses and individuals that acted as the Importer of Records for merchandise they imported between February 1, 2025 and thereafter likely paid IEEPA duties in addition to other duties, taxes, and fees. IEEPA duties have been referred to publicly as the “emergency tariffs,” “reciprocal tariffs,” “Liberation Day tariffs,” “fentanyl tariffs,” and possibly by other names. The Entry Summary (CBP Form 7501) for each shipment shows the duties paid on it. The customs broker that filed the entries can identify which entries included IEEPA duties and provide the entry numbers. If you have access to your import records via Customs’ Automated Commerce Environment (ACE) portal, you can see your IEEPA payments using report ES-003. The IEEPA tariffs are identified with the tariff codes starting with 9903.01 and 9903.02.
Q: How is a refund requested?
A: By filing a CAPE Declaration through CBP's Automated Commercial Environment (ACE) portal. Only the importer of record or the licensed customs broker that filed the entries may file a CAPE Declaration. An attorney may not file one. CBP's instructions are at CAPE Declarations and Error Definitions.
Q: How do I know whether I am the importer of record?
A: Importers must submit an “Entry Summary” (CBP Form 7501) to U.S. Customs and Border Protection for most importations and all over $2500 in value. The Entry Summary identifies the importer of record for each shipment. The importer of record is responsible for the payment of the duties owed and is the party that may receive the IEEPA refund. If a customs broker, express carrier, or other party was listed as the importer of record and paid the IEEPA duties, that party is the class member, and the business that reimbursed it is not. If you are the importer of record and a broker filed your entries on your behalf, that broker may file a CAPE Declaration for you. If you do not have the Entry Summary, request a copy from the party that handled the shipment.
Q: How will a refund be paid?
A: Electronically, to a U.S. bank account. The importer or its broker must hold an ACE Portal account with bank information on file. Presently, CBP will not issue a refund until that information is provided. See Electronic Refund Enrollment in CBP's ACE Portal.
Q: What are the deadlines for requesting a refund from CBP?
A: CBP currently accepts a CAPE Declaration for unliquidated entries, entries that have been liquidated for 80 days or fewer, and for importers that have filed cases or are members of the class, entries that liquidated more than 80 days ago.
Q: Is there anything to verify before a CAPE Declaration is filed?
A: Yes. Once CBP accepts a CAPE Declaration, entries cannot be added to it or removed from it and the Declaration cannot be canceled, so the entry list should be complete and correct before filing. Filing may also result in a bill rather than a refund if the recalculated duty on an entry exceeds the amount paid. This can happen, for example, if CBP determines the importer did not pay the full amount of another tariff that it owed on the same entry.
Q: A company has offered to obtain my refund for me. Is that legitimate?
A: Filing a CAPE Declaration through a verified ACE account is the only way to request an IEEPA refund. CBP has warned that a request to pay a fee or to provide financial information from a party claiming to be CBP is a scam. Do not provide company, personal, or banking information to an unknown party, and do not enter that information on any website other than ACE. CBP email addresses end in @cbp.dhs.gov. Suspected fraud may be reported to IEEPAFraud@cbp.dhs.gov. More information is available at CAPE Refund Fraud Solicitation.
Q: Should I sell my refund claim?
A: Some companies have offered to purchase tariff refund claims. An importer is not required to sell its claim and should understand the value of the claim before deciding.
Q: Do I need to retain my own counsel?
A: No. The Court appointed Barnes, Richardson & Colburn, LLP and Lieff Cabraser Heimann & Bernstein, LLP as Class Counsel to represent the class. You do not pay Class Counsel directly. If Class Counsel seek fees and costs, any award would be subject to the Court’s approval. A class member may retain counsel at its own expense.
Q: May I exclude myself from the class?
A: No. The Court certified the class under Court of International Trade Rule 23(b)(2), which does not provide for exclusion. However, importers may file their own cases if they choose. Those importers will remain within the class and be subject to orders of the Court that impact the class as a whole.
Q: Where will updates be posted?
A: BRC will post relevant documents here under the Resrouces link at the top of the page. Court documents in this case are posted at Documents | Court of International Trade | United States. CBP's refund information is at International Emergency Economic Powers Act (IEEPA) Duty Refunds | U.S. Customs and Border Protection.
- Aug. 8, 2026
- CIT Certifies IEEPA Class Action
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