Tariff Refund Project minimalist logo

Full-Service Expertise.
Always A Fair Price, Always 100% On Contingency.


Proudly Representing Hundreds of Millions of Dollars in Tariffed Entries

Matthew Seligman

Federal Litigator and Legal Scholar

A man in formal business attire, wearing a suit and tie, posing against a plain grey background.

“There’s a very, very significant risk that importers who don’t have good trade counsel are going to end up in this situation where the Supreme Court said these are unlawful, but they’re never going to get their money back.”
- Matthew Seligman, Politico

  • Harvard Law School - Former faculty

  • Yale Law School - Former faculty

  • Stanford Law School - Current Fellow

  • Extensive experience advising on complex federal constitutional and trade matters

  • Federal appellate litigation experience

  • U.S. Supreme Court practitioner

  • Quoted in Bloomberg, NY Times, Politico, and the Wall Street Journal

  • Appeared on CNN and MSNBC

  • Guest on Executive Functions podcast on tariffs

How We Work

  • We start with a brief consultation to better understand the nature of your business and the size of your potential claim, as well as to confirm that you are the importer of record and therefore may be eligible for a refund of tariffs paid.


    This analysis is confidential and completely free of charge.  There is no commitment on your part and no obligation to work with us.

  • At this point, if you wish to move forward we will provide customized pricing based on your particular situation and an engagement letter for you to sign.


    Our tiered fee structure ensures you only pay for work you need. The cost to has us file your CAPE declaration is low enough that most clients find it is largely or fully covered by the interest they are owed.

    Our contingency business model also means you pay nothing up front and our services are entirely free if you don’t receive a refund.

  • Our team begins work by collecting and analyzing your data and documentation, and inputting those details into our proprietary system. If you already have an ACE account, we can walk you through the steps to provide us cross account access.  If not, we can work with you to set one up. 

    If necessary, we can also coordinate with your import broker to get the information we need in a timely manner.

  • We prepare and file your CAPE declaration, the first phase of the recovery process.

    We are proud to offer an exceptional level of service to our clients. We will file your CAPE declaration within two business days after receiving access to your ACE account or discount our fee by 25%.

    Despite this high level of service, our fees are low enough that nearly all our clients find it is fully covered by the interest they are owed.

  • We provide a detailed analysis of any entries that are not CAPE-eligible and fully apprise you of your options and the cost to pursue a refund on these entries as well.

  • Depending on the status of your entries and your interest in pursuing them, this step may include administrative protests or litigation.

    You will not need to bring a customs lawyer into the process at this late stage because you are already working with one!. 

    At the Tariff Refund Project it all happens seamlessly, handled by the same team you’ve been working with throughout.

  • Whether your claim is fully resolved through CAPE, or requires protests and litigation, collect your tariff overpayment refund from the Treasury electronically via ACH. 

    Only at this point, once you’ve received your money, do you pay our success fee.

Who We Help

Frequently Asked Questions

  • It depends on your definition of “automatic”. The Court of International Trade has ordered the government to pay refunds and CBP has built the CAPE portal to provide them.

    But actually getting your money involves successfully completing a complicated filing. The way CBP built the portal, a mistake on even one entry leads to rejection of your entire filing.

    Let our expert team do it for you and avoid mistakes, wasted time, and missed refund opportunities.

  • A formal protest is an official filing with U.S. Customs that preserves your right to pursue a refund on tariff payments.

    Older entries are not currently covered by CAPE, and an administrative protest is how you stop the clock on liquidation.

    A protest filing is even more detailed than a CAPE declaration, with many more opportunities for mistakes.

    Protests should ideally be filed by a lawyer to ensure the paperwork is done properly and your rights are fully protected.

  • Yes! As a matter of fact, you cannot file a protest until an entry has liquidated. Once that happens though, you have a limited window to file of 180 days.

    If that deadline is missed, the entry is normally considered final and the prospects for a recovery become much more uncertain.

  • If the statutory filing deadlines expire, your ability to recover tariff payments may be permanently barred under federal law — regardless of the Supreme Court’s ruling. 

  • No, you can file protests yourself through Customs’ online systems or even represent yourself in federal court. However, the administrative and legal processes are technical and time-sensitive.

    Errors in filing administrative protests or federal litigation can result in losing your refund rights.  Experienced legal representation helps reduce mistakes and increases the chance your rights are preserved and pursued effectively.

  • Legal services are provided by Grayhawk Law. The lead attorney for clients in this matter is Matthew A. Seligman, founder and principal of Grayhawk Law.

  • Clients don’t pay Tariff Refund Project directly.

    CAPE filing and other non-legal services are provided by CDN Operations on a contingency basis, meaning you pay nothing unless and until you receive a refund.

    Legal services are provided by Grayhawk Law, also on a contingency basis. 

  • Schedule a free consultation with the team to have your import entries reviewed and determine the next best steps to preserve any potential refund rights.