Operation Refund Rescue
The Liberty Justice Center successfully challenged the unlawful tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Now we’ve launched Project Terra to make sure American businesses can recover the money they were forced to pay.
But there’s a problem. While thousands of importers have filed individual lawsuits to protect their right to refunds, many small businesses cannot afford the legal costs of filing their own cases. And for businesses whose tariff entries have already reached final liquidation, that can create a significant obstacle to recovery.
That’s why we launched Project TERRA’s Operation Refund Rescue—a targeted legal assistance program designed to help qualifying small businesses overcome procedural barriers preventing them from recovering unlawful IEEPA tariff payments.
You paid the tariffs. You deserve your refunds.
You shouldn't have to pay a lawyer to get them.
About
What Is Operation Refund Rescue?
Operation Refund Rescue is a targeted legal assistance program designed to help qualifying small businesses overcome procedural barriers preventing them from recovering unlawful IEEPA tariff payments.
U.S. Customs and Border Protection (CBP) has developed an electronic refund system called CAPE to process tariff refunds. However, businesses with certain finally liquidated entries may need an individual court order before those entries can be processed for refunds. For small businesses, the expense of filing an individual lawsuit can make pursuing those refunds financially impractical. Operation Refund Rescue offers another path.
Our Solution
Our goal is simple: Remove the legal cost barrier so small businesses have a fair opportunity to recover the tariffs they paid. Operation Refund Rescue will:
File individual lawsuits in the U.S. Court of International Trade on behalf of qualifying businesses seeking access to the refund process.
Cover all court filing fees and legal expenses, at no cost to participating businesses.
Seek the necessary court relief to enable qualifying entries to be processed through CBP’s refund system.
Help businesses navigate the legal and administrative steps required to establish their eligibility for refund processing.
Application
Do You Qualify for Operation Refund Rescue?
This initiative is intended for small businesses that have been unable to pursue refunds because they have not filed their own tariff lawsuit.
Eligibility Check List
- Is your company a U.S. business that paid tariffs imposed under IEEPA?
- Was your company the Importer of Record for the tariff entries for which you are seeking refunds?
- Have one or more of those entries reached final liquidation, creating an obstacle to receiving a refund through CAPE?
- Has your business not already filed an individual lawsuit in the U.S. Court of International Trade seeking refunds for these same tariffs?
- Is your business able to provide its Importer of Record number and documentation identifying the affected entries and estimated refund amounts?
Get Started
If you answered YES to all five questions on the checklist, your business may be eligible for assistance through Operation Refund Rescue. Due to the resources required, Operation Refund Rescue is initially limited to 100 cases.
Take the next step by completing our confidential client intake questionnaire. Our legal team will review your information to determine whether your business qualifies for representation through this initiative.
There is no charge to apply, and the Liberty Justice Center will cover all legal expenses and court filing fees for businesses accepted into the program. Submission of the questionnaire does not establish an attorney-client relationship or guarantee acceptance into the program.
Our Victory in Court is Only Half the Battle.
The Liberty Justice Center took this fight all the way to the U.S. Supreme Court because no president should have the power to impose unlawful taxes on American businesses. But winning in court is only part of the fight. Making sure businesses actually receive their refunds is just as important.
Through Project TERRA, we’re pursuing broader legal solutions that will protect the refund rights of importers nationwide. Operation Refund Rescue is an additional, practical step to help small businesses that cannot afford to wait for those larger legal questions to be resolved.
The Liberty Justice Center is a nonprofit public-interest law firm. We do not charge our clients for legal representation. Our work is made possible through the generosity of donors who believe in defending constitutional rights and protecting Americans from government overreach.
You fought to keep your business running while paying unlawful tariffs. We’re fighting to help you get that money back.
Legal Disclaimer: Operation Refund Rescue is a limited legal assistance initiative. Eligibility and representation are subject to review and acceptance by the Liberty Justice Center. Completing an intake questionnaire does not create an attorney-client relationship. Filing a lawsuit or obtaining court relief does not guarantee access to CAPE, eligibility for a refund, a particular refund amount, or a specific timeline for processing.