§ 01 — The ruling
The money was collected. The law says it goes back.
In Learning Resources v. Trump, the Supreme Court held that IEEPA never authorized the 2025 tariffs. Customs opened a dedicated refund process — but it favors large importers with in-house trade teams. Most small and mid-size importers don't know what they're owed, which entries qualify, or which of three legal channels their money sits behind.
That gap is what MikaPort closes. We read your import history the way a trade attorney would — entry by entry — and put a number on it before you commit to anything.
§ 02 — The process
Three steps between you and your refund.
Identify
We analyze your import records and quantify every refund-eligible entry. You see the number before you sign anything.
File
A licensed U.S. customs broker prepares and files every claim, under a power of attorney signed directly between the broker and you.
Recover
The U.S. Treasury pays your refund directly to your account, with interest. Our fee applies only after your money arrives.
§ 03 — The structure
Built the way customs law says it should be.
Licensed filings only
Every submission to U.S. Customs and Border Protection is executed by an independent licensed customs broker. 19 CFR Part 111
Your money never touches our hands
Refunds flow from the U.S. Treasury straight to the importer of record. MikaPort holds no client funds, ever.
Direct power of attorney
The POA is signed between you and the broker — never through us. You keep direct communication with your filer at all times.
Paid on results
A percentage of recovered duties, invoiced only after your refund is in your account. No retainers, no hourly billing.
§ 04 — The clock
Every window on this refund is already closing.
Protest rights expire 180 days after each entry liquidates — windows are lapsing every week. The two-year period to preserve claims on liquidated entries is already running. The earlier your entries are reviewed, the more of your money stays recoverable.
COURT CLAIMS — 2-YEAR WINDOW RUNNING
CAPE PHASES — SEQUENCED BY CBP
§ 05 — Start
Send one email. We'll tell you what you're owed.
connect@mikaport.comFREE ELIGIBILITY REVIEW — NO OBLIGATION — RESPONSE WITHIN ONE BUSINESS DAY