AZ Frost Law AZ, LLC | ⚖︎ Furdock & Foglia Law LLP
The Supreme Court ruled IEEPA tariffs were unlawfully imposed and collected.
We preserve your rights to these funds, prepare the documentation to substantiate your claim, and pursue every dollar you're owed. Contingency-based. No upfront cost.
The Supreme Court struck down all IEEPA tariffs on February 20, 2026. ~330,000 importers are in line for refunds. Most don't know how to recover it — and each entry has its own 180-day window.
Representation provided by Frost Law AZ, LLC and Furdock & Foglia Law LLP.
End-to-End Service
Every step from initial claim through litigation, remedy phase representation, and defense against refund offsets.
Do you qualify? Tier 1 vs Tier 2
The tier determines how your refund claim is pursued. Not sure which you are? Submit anyway — the attorneys confirm during the call.
Tier 1 — Importer of Record
You're the legal importer on CBP customs paperwork and paid IEEPA duties directly. First in line for CBP refunds.
- You use a customs broker to clear imports
- You file CBP entry summaries (7501s)
- You have an ACE Portal account
- You receive commercial freight (LCL / FCL ocean, air freight forwarders)
- You import $1.5M+ annually (especially from China) or $3M+ from other countries
Tier 2 — Secondary claim
You didn't file CBP paperwork directly, but you absorbed IEEPA costs through your supply chain. Slower and harder to recover, but still worth pursuing.
- Goods arrive via FedEx, UPS, or DHL with no customs broker
- You buy from a U.S. supplier who imports on your behalf
- Invoices show IEEPA duty as a pass-through line item
- Shipping surcharges reference tariff costs
- You can identify the Importer of Record who handled your goods
The Team Behind Every Engagement
Frost Law AZ doesn't just file and wait. Our attorneys represent clients in the remanded court proceedings, advocating for streamlined refund processes, nationwide injunctions, and stipulated judgments that accelerate recovery.
The government may attempt to reduce or eliminate IEEPA refunds by "offsetting" them against new tariff liabilities under Section 122 or Section 301. We actively defend clients against these offset attempts to protect the full refund amount.
CBP will scrutinize every refund submission. Before we file any claim, our team conducts a compliance review to make sure the claim is filed correctly and nothing in the underlying data raises serious issues. This step protects the client's recovery and ensures the firm stands behind every claim it submits.
Reviewing the underlying entry data for issues that could trigger a CBP audit or jeopardize the claim.
Checking for inconsistencies in HTS codes, declared values, or country of origin reporting.
Confirming the client's records are sufficient to support the filing and won't stall or derail the process.
The firm does not submit claims it hasn't reviewed. If something raises a serious concern, it's addressed before anything goes to CBP.
Ready to review your refund claim?
Submit a brief intake, then book a call with a trade attorney in the same session. Contingency-based — no upfront cost.
Start a refund reviewTypical minimum: $3M+ annual imports ($1.5M+ from China). Tier 2 secondary claims reviewed case by case.