E-Commerce Sellers and Amazon FBA: Can You Claim an IEEPA Tariff Refund?

When the Supreme Court struck down the IEEPA tariffs, the focus was largely on traditional manufacturing and large-scale retail importers. But one of the hardest-hit sectors was the e-commerce community—specifically Amazon FBA (Fulfillment by Amazon) sellers who source products internationally.

If you run an e-commerce business, you know how tightly your margins are squeezed by platform fees, shipping costs, and advertising. The addition of 10% to 25% tariffs on imported goods wiped out profitability for many sellers.

Now that refunds are available, e-commerce sellers are rushing to file claims. However, the unique way many online businesses handle their logistics creates significant hurdles in the refund process. Here is what e-commerce and FBA sellers need to know about claiming an IEEPA tariff refund.

The “Importer of Record” Problem for E-Commerce

As we explained in our guide to Importer of Record eligibility, U.S. Customs and Border Protection (CBP) will only issue a tariff refund to the entity officially listed as the Importer of Record (IOR) on the customs entry paperwork.

For traditional businesses, this is straightforward. For e-commerce sellers, it is often a mess.

Many FBA sellers, especially those just starting out or scaling rapidly, do not handle their own customs clearance. They rely on freight forwarders, third-party logistics (3PL) providers, or even their overseas suppliers to manage the shipping and importation process.

In these arrangements, the e-commerce seller often pays a single “landed cost” that includes shipping, duties, and fees. The critical question is: Who was listed as the IOR on the CBP Form 7501?

If your freight forwarder or supplier listed themselves (or a third-party customs broker) as the IOR, you cannot file a refund claim directly with CBP, even though you ultimately paid the financial cost of the tariff.

Amazon as the Importer of Record

Another common scenario for FBA sellers involves Amazon itself. In some specific shipping arrangements, particularly those involving Amazon Global Logistics or certain direct-to-FBA fulfillment programs, Amazon may be listed as the Importer of Record.

If Amazon is the IOR, they are the only party with standing to claim the refund from the government. While you may have paid higher fulfillment fees or specific tariff surcharges to Amazon, your path to recovery is through Amazon, not CBP. This typically involves navigating Amazon’s internal reimbursement policies or dispute resolution processes, which can be notoriously difficult.

Air Freight vs. Ocean Freight

The mode of transportation also impacts your refund strategy. E-commerce sellers frequently use air freight for smaller, high-value shipments to restock inventory quickly. Air freight entries are often consolidated by express carriers (like DHL, FedEx, or UPS).

In these consolidated entries, the carrier is often the IOR, and the individual seller is merely the “ultimate consignee.” While consignees who directly paid duties sometimes have standing to claim refunds, the documentation requirements are stringent. You must prove to CBP that you directly remitted the tariff amount, not just a generalized shipping fee.

What FBA Sellers Should Do Now

If you are an e-commerce seller who paid IEEPA tariffs, you need to act quickly to secure your documentation before deadlines expire.

1. Get Your Entry Summaries: Contact your freight forwarders, 3PLs, or customs brokers immediately and request copies of all CBP Form 7501s for your shipments during the tariff period.
2. Identify the IOR: Check Box 11 on those forms. If your company name is there, you can proceed with filing a claim through the CAPE portal (for unliquidated entries) or via formal protest (for liquidated entries).
3. Review Your Contracts: If a third party is the IOR, review your shipping and supply agreements. Look for clauses related to duty drawbacks, refunds, or cost-plus pricing that might obligate the IOR to pass the refund back to you.

The complexities of e-commerce logistics make these tariff refund claims highly technical. The Dayes Law Firm IEEPA tariff refund lawyers understand the unique challenges facing Amazon FBA sellers and can help you navigate the documentation and legal requirements to recover your lost margins.

Call us today at (866) 609-9774 to discuss your e-commerce tariff refund claim.