You know you’re owed an IEEPA tariff refund. The Supreme Court ruled. The CIT ordered CBP to process refunds. Now the question is: who helps you actually get the money?
The two main options are trade attorneys and claims advisory firms. They’re not interchangeable — they do different things, charge differently, and are suited for different situations. Some importers need one, some need the other, and some need both working in coordination.
This article lays out what each does, what they cost, when you need a lawyer versus when you don’t, and how to make the right choice for your specific situation.
What Trade Attorneys Do
Trade attorneys are licensed lawyers who specialize in customs and international trade law. In the IEEPA context, their core functions are:
Legal representation before CBP. An attorney can file protests, respond to CBP inquiries, and negotiate on your behalf with legal authority. While customs brokers can also file protests, an attorney adds legal analysis and advocacy that can matter for complex or disputed entries.
Court of International Trade litigation. If your entries need to go to court — because the 180-day protest window has closed, because CBP denied your protest, or because you need to pursue a constitutional claim under 28 U.S.C. Section 1581(i) — you need an attorney admitted to the CIT bar. This is the one function that only an attorney can perform.
Legal strategy and compliance advice. Trade attorneys advise on the legal dimensions of your recovery strategy — which arguments to make in a protest, how to structure a CIT claim, how to handle entries with classification or valuation disputes alongside the IEEPA refund.
Privileged communications. Communications with your attorney are protected by attorney-client privilege. If there are sensitive aspects of your import program that you’d prefer to keep confidential, the privilege framework matters.
Who Are the Top Trade Law Firms?
The IEEPA tariff space has drawn most of the major trade law practices. Firms like Sandler Travis & Rosenberg, Barnes Richardson, Neville Peterson, Miller & Chevalier, and Crowell & Moring all have active IEEPA refund practices. Boutique firms specializing in CIT litigation are also heavily engaged.
The trade attorney market is busy right now. With 330,000 importers potentially needing legal help, wait times for initial consultations at major firms can be weeks or longer. This is one practical factor in the attorney vs. advisory decision.
What Claims Advisory Firms Do
Claims advisory firms specialize in the data, analysis, and strategic dimensions of tariff recovery — without practicing law. In the IEEPA context, their core functions are:
Impact assessments. A claims advisory firm analyzes your import data at the entry level to identify every IEEPA-affected entry, calculate the refund amount including statutory interest, map liquidation status and deadlines, and present your recovery options. This is the foundational analysis that drives every downstream decision.
Recovery path guidance. Based on the assessment, an advisory firm recommends the optimal recovery path for each entry — PSC, protest, CIT, or immediate capital. They can’t file legal documents on your behalf, but they can tell you exactly what needs to be filed, when, and why.
Data analysis and preparation. Advisory firms work with your customs broker to pull and analyze ES-003 reports, cross-reference HTS codes, and build the documentation package that any downstream partner (attorney, buyer, CBP) will need.
Claim acquisition coordination. If you choose the immediate capital path, an advisory firm can facilitate the process of validating and assigning your claim to an institutional buyer. This involves verifying entry data, confirming IEEPA exposure, and coordinating the assignment paperwork.
Customs broker coordination. Advisory firms work alongside your existing broker to ensure PSCs are filed correctly, protests are timely, and entry data is clean. They bridge the gap between the broker’s operational role and the strategic requirements of the recovery.
Side-by-Side Comparison
| Dimension | Trade Attorney | Claims Advisory Firm |
|---|---|---|
| Can file protests | Yes | No (broker does this) |
| Can litigate at CIT | Yes | No |
| Data analysis & assessment | Limited (not core competency) | Primary service |
| Recovery path strategy | Yes (legal focus) | Yes (operational focus) |
| Claim assignment facilitation | Rarely | Yes |
| Cost structure | Hourly ($400-800/hr) or contingency (15-33%) | Fee-based or no-cost assessment |
| Attorney-client privilege | Yes | No |
| Typical engagement timeline | Weeks to months | Days to weeks |
| Capacity for IEEPA volume | Limited (high demand) | Scalable |
Cost Structures: How Each Gets Paid
This is often the deciding factor, so let’s be specific.
Trade Attorney Costs
Hourly billing: Most trade attorneys charge $400-800 per hour for partner-level work and $250-450 for associates. A straightforward protest filing might run $2,000-5,000 per entry. CIT litigation can range from $25,000 to $100,000+ depending on complexity and duration.
Contingency: Some attorneys offer contingency arrangements where they take a percentage of the recovery (typically 15-33%) instead of hourly fees. This reduces upfront cost but means a larger share of the refund goes to legal fees. For a $1 million IEEPA claim, a 20% contingency fee is $200,000.
Hybrid: Some firms offer reduced hourly rates plus a smaller contingency percentage. This balances the risk between attorney and client.
Claims Advisory Costs
No-cost assessment: Many advisory firms, including ours, provide the initial Impact Assessment at no charge. This covers the full data analysis, deadline mapping, and recovery path recommendation. There’s no obligation to proceed after the assessment.
Fee-based services: If you engage an advisory firm for ongoing coordination (managing broker communications, tracking CAPE processing, monitoring deadlines), there may be a flat fee or monthly retainer. These are typically much lower than attorney hourly rates.
Claim assignment: If you pursue immediate capital, the advisory firm’s compensation is typically built into the transaction structure — you don’t pay a separate fee. The institutional buyer’s discount from face value covers advisory, validation, and processing costs.
The Math on a $500,000 Claim
| Approach | Cost to You | Net Recovery |
|---|---|---|
| Attorney (hourly, protest only) | $3,000-5,000 | ~$495,000-497,000 |
| Attorney (contingency, 20%) | $100,000 | $400,000 |
| Advisory + broker (PSC path) | $0-2,000 | ~$498,000-500,000 |
| Advisory + claim assignment | Built into discount | ~$400,000-425,000 (immediate) |
| Attorney + CIT litigation | $25,000-75,000 | ~$425,000-475,000 |
These are illustrative ranges. Actual costs depend on claim complexity, entry count, and the specific arrangements you negotiate.
Get your free Impact Assessment →
When You Need a Trade Attorney
There are specific situations where a trade attorney is essential — not optional:
CIT Litigation
If any of your entries are past the 180-day protest window and you need to pursue recovery through the Court of International Trade, you must have an attorney admitted to the CIT bar. No advisory firm, customs broker, or other non-attorney can represent you in federal court.
Denied Protests
If CBP denies your protest and you want to challenge the denial — either through further review under 19 U.S.C. Section 1515 or by escalating to the CIT — legal counsel is strongly recommended. The further review process involves legal argumentation, and CIT escalation requires litigation.
Complex Entry Issues
If your entries involve disputes beyond the IEEPA refund itself — classification challenges, valuation disagreements, or questions about country of origin — a trade attorney can address these issues holistically. An advisory firm can identify the issues but can’t resolve legal disputes.
High-Value Claims with Unique Risk Profiles
If your IEEPA exposure exceeds $10 million and involves non-standard entry types (Foreign Trade Zone entries, temporary imports, goods subject to trade agreements), legal counsel adds a layer of protection and expertise that’s worth the cost.
Adversarial Proceedings
If CBP or DOJ takes an adversarial position on any aspect of your claim — disputing the IEEPA characterization, challenging entry data, or asserting procedural defenses — you need legal representation. Advisory firms don’t handle adversarial proceedings.
When You Don’t Need a Trade Attorney
For many importers, the IEEPA refund process is straightforward enough that an attorney isn’t necessary — or isn’t necessary yet:
Standard PSC Filings
If your entries are unliquidated, a Post-Summary Correction filed through your customs broker is the fastest and cheapest path. No attorney required. An advisory firm can ensure the PSC data is accurate and the filing is complete.
Routine Protest Filings
For entries that have liquidated and are within the 180-day window, your customs broker can file a protective protest. The legal basis is clear (IEEPA tariffs ruled unconstitutional), and the protest template is well-established. An advisory firm can provide the analysis and documentation to support the filing.
Data Analysis and Assessment
Understanding your exposure — which entries are affected, how much you’re owed, what deadlines you’re facing — is a data problem, not a legal problem. Advisory firms specialize in this analysis. Paying an attorney $500/hour to pull and analyze ES-003 reports is not an efficient use of legal spend.
Claim Assignment
If you’re pursuing immediate capital through claim assignment, the process is transactional rather than legal. You’re selling a validated refund claim to an institutional buyer. An advisory firm coordinates the validation and assignment. While having an attorney review the assignment agreement is prudent, you don’t need a trade attorney on retainer for the entire process.
CAPE Processing
When the CAPE system processes your entries, there’s nothing for an attorney to do. CAPE is automated — it identifies IEEPA entries, calculates refunds, and disburses funds. If issues arise during processing, you can engage an attorney then.
When Both Work Together
The most effective approach for many importers combines both:
Advisory firm first: Get the Impact Assessment done. Understand your full exposure, deadlines, and recovery path options. This costs nothing or very little and gives you the information you need to make informed decisions.
Broker for routine filings: Have your customs broker file PSCs and protective protests based on the advisory firm’s analysis. This handles the majority of entries quickly and cost-effectively.
Attorney for escalations: Engage a trade attorney only for entries that require CIT litigation, denied protest challenges, or complex legal issues. This focuses your legal spend on situations where legal expertise actually changes the outcome.
This staged approach means you’re not paying attorney rates for data analysis, and you’re not going without legal counsel when you actually need it. The four recovery paths framework naturally maps to this staged model — PSC and protest paths rarely need attorneys, while CIT path always does.
How to Choose an Advisory Firm
Not all claims advisory firms are equal. When evaluating options, consider:
IEEPA-specific expertise. The IEEPA refund event is unprecedented in scale and complexity. Make sure the firm has deep knowledge of the specific HTS codes, recovery paths, and deadlines involved.
Data capabilities. The core of the assessment is data analysis. Ask how they handle ES-003 reports, how they separate IEEPA from non-IEEPA tariffs, and whether they provide entry-level or portfolio-level analysis.
Recovery path breadth. Can they support all four recovery paths? Some firms only handle protest filings; others can coordinate PSCs, protests, CIT referrals, and claim assignments.
Transparency. Understand the cost structure upfront. A no-cost assessment should be genuinely no-cost — no hidden fees, no obligation to proceed, no pressure to sign a retainer before you see the analysis.
Customs broker relationships. The advisory firm should work with your existing broker, not replace them. Your broker knows your import program; the advisory firm adds IEEPA-specific expertise on top of that relationship.
How to Choose a Trade Attorney
If you need legal representation, consider:
CIT bar admission. If CIT litigation is a possibility, confirm the attorney is admitted to the CIT bar. Not all trade attorneys are.
IEEPA case experience. Ask how many IEEPA-related protests, further review requests, or CIT cases the firm has handled. The learning curve on IEEPA-specific issues is real.
Fee structure alignment. Match the fee structure to your situation. If your claim is large and straightforward, hourly may be cheaper than contingency. If your claim is uncertain or you can’t afford upfront fees, contingency shifts the risk.
Capacity. Trade attorneys are in high demand right now. Ask about turnaround times for protest filings and CIT case initiation. If deadlines are approaching, you can’t afford a firm with a six-week queue.
Common Mistakes to Avoid
Hiring an Attorney Too Early
Some importers engage a trade attorney before they even know what they’re owed. They end up paying $500/hour for an attorney to pull ES-003 reports and analyze entry data — work that an advisory firm or their customs broker could do at a fraction of the cost. Get the assessment first, then decide whether legal representation is needed.
Skipping Legal Counsel When It’s Needed
The opposite mistake is equally dangerous. If you have entries past the 180-day protest window, you need a CIT-admitted attorney. If CBP has denied your protest, you need legal advice on escalation. Trying to navigate CIT proceedings without counsel is like performing surgery on yourself — technically possible but ill-advised.
Signing a Contingency Agreement Without Comparison Shopping
Contingency rates for IEEPA claims vary significantly across firms — from 15% to 33%. On a $1 million claim, that’s the difference between $150,000 and $330,000 in fees. Get multiple proposals before signing. And understand what the contingency covers: does it include CIT filing fees? Expert witnesses? Travel? The headline percentage isn’t the whole picture.
Assuming Your Customs Broker Can Handle Everything
Customs brokers are essential for filing PSCs and protests. But most brokers aren’t set up for the kind of strategic portfolio analysis that IEEPA recovery requires. They process entries — they don’t typically analyze recovery paths, calculate statutory interest projections, or coordinate claim assignments. Your broker is a critical team member, not a one-stop shop.
Not Starting the Process at All
The most expensive mistake is inaction. Every day you wait, protest deadlines get closer. Entries continue to liquidate. The statute of limitations clock keeps running. Whether you engage an attorney, an advisory firm, or both — the first step is always understanding your exposure.
The Bottom Line
The IEEPA refund process isn’t one-size-fits-all, and neither is the question of who should help you navigate it. The right answer depends on your claim’s complexity, your entry statuses, your timeline pressure, and your budget.
For most importers, the optimal sequence is: assessment first, routine filings through your broker, and legal counsel only when the situation specifically requires it. This minimizes cost while ensuring every entry is covered.
Start with the data. Once you know what you’re owed and what deadlines you face, the right path forward becomes clear.
