# Rewind Tariffs
> IEEPA tariff refund eligibility assessments for U.S. importers
> Full details: https://rewindtariffs.com/llms-full.txt

## About
Rewind Tariffs helps U.S. importers determine whether they are eligible for refunds on tariffs paid under the International Emergency Economic Powers Act (IEEPA). On February 20, 2026, the U.S. Supreme Court struck down all IEEPA tariffs in a 6-3 ruling (Learning Resources, Inc. v. Trump, 607 U.S. __ (2026)), declaring that IEEPA does not authorize the President to impose tariffs. Over $175 billion in IEEPA tariffs were collected between February 2025 and the ruling date.

## Services
- Free tariff refund eligibility assessments for U.S. importers
- HTS code cross-referencing against IEEPA tariff programs
- Guidance on three refund pathways: Post-Summary Correction, CBP Protest, and CIT Litigation
- Connection to qualified trade counsel and customs brokers
- Refund calculator tool to estimate potential recovery amounts

## Key Facts
- Total IEEPA tariffs collected: $175B+ (Feb 2025 – Feb 2026)
- Supreme Court ruling date: February 20, 2026
- Ruling: Learning Resources, Inc. v. Trump, 607 U.S. __ (2026), 6-3 decision
- Refund pathways: Post-Summary Correction (fastest, for unliquidated entries), Formal CBP Protest (180 days from liquidation), CIT Litigation (2 years from ruling)
- Interest accrues on refunds at IRS statutory rate of 4.5%
- Estimated interest cost of delay: ~$700 million per month (~$23 million per day)
- 239+ cases filed at the Court of International Trade as of March 3, 2026

## IEEPA Tariff Programs Covered
- Reciprocal / Liberation Day tariffs (61% of revenue, ~$107B)
- Fentanyl tariffs on China (28.4%, ~$50B)
- Fentanyl tariffs on Canada/Mexico (6.7%, ~$12B)
- De Minimis and other IEEPA programs (3.9%, ~$7B)

## Refund Deadlines
- Post-Summary Correction: Before entry liquidation (~314 days from entry date)
- CBP Protest: 180 days from liquidation date (19 U.S.C. §1514)
- CIT Litigation: 2 years from ruling date — February 20, 2028 (28 U.S.C. §1581(i))

## Pages
- Home: https://rewindtariffs.com/ — Overview and free eligibility assessment form
- Refund Calculator: https://rewindtariffs.com/#calculator — Estimate your potential IEEPA tariff refund
- Tariff Research: https://rewindtariffs.com/#research — Data, charts, and analysis on $175B+ in IEEPA tariffs
- Case Tracker: https://rewindtariffs.com/#cases — Live database of 239+ IEEPA cases filed at the Court of International Trade
- About Us: https://rewindtariffs.com/#about — Mission and team information
- Contact: https://rewindtariffs.com/#contact — Get in touch for a free assessment
- Data Guide: https://rewindtariffs.com/#data-guide — How to pull your ACE data for refund analysis

## Data Sources
- Penn Wharton Budget Model — IEEPA revenue estimates
- Yale Budget Lab — Effective tariff rate analysis
- Cato Institute — Interest accrual analysis on refund delays
- U.S. Customs and Border Protection — Refund procedures and ACE portal
- PACER / Court of International Trade — Case filing data
- CourtListener / RECAP — Public case docket access

## Contact
- Website: https://rewindtariffs.com
- Email: hello@rewindtariffs.com