The Lefkowitz Group
A U.S.-based asset and revenue recovery firm focused on IEEPA tariff refunds.
What we do
The Lefkowitz Group helps U.S. importers identify and recover overpaid IEEPA tariff duties — duties assessed under the International Emergency Economic Powers Act and related trade actions in 2025 and 2026.
When new tariff classifications are challenged in court, liquidated entries can become subject to refund — but those refund windows are narrow. We work alongside licensed customs brokers and trade-counsel partners to review importer records, identify eligible entries, and file the protests required to recover those duties before the 180-day window closes.
Every engagement is structured on contingency. We are paid only out of what we recover. There are no upfront fees, no hourly billing, and no cost to the client if a refund is not obtained.
Who we work with
Our clients are U.S. importers of record who paid IEEPA-classified duties on goods imported primarily from China or other countries subject to reciprocal tariff actions. We work across a wide range of industries — apparel, industrial machinery, auto parts, consumer electronics, toys, and others — wherever the import volumes are substantial enough to warrant a recovery engagement.
Our typical engagement floor is $1.5 million in annual imports from China or $3 million from other countries. There is no upper limit — enterprise and publicly traded importers are within scope.
How we operate
We are not a law firm. The Lefkowitz Group is an asset and revenue recovery firm. Legal filings and formal representation are handled by the licensed customs brokers and trade-counsel partners we work with on each engagement. This structure lets us move quickly on intake and triage while ensuring that all filings are handled by appropriately licensed professionals.
All intake information is covered by mutual NDA before any import data is exchanged. Client information is shared only with the professionals working on that specific engagement.
Contact
To discuss whether your import profile qualifies for a recovery engagement, use the eligibility form on our home page or call us directly.