Are You the Importer of Record? Why It Matters for Your IEEPA Tariff Refund

If your business paid higher prices because of the Trump-era IEEPA tariffs, you might assume you are automatically entitled to a refund now that the Supreme Court has struck those tariffs down. The reality is more complicated. The single most important factor determining your ability to claim a refund directly from U.S. Customs and Border Protection (CBP) is whether your business was officially listed as the “Importer of Record” (IOR).

Many small business owners are unsure of their exact customs status, especially if they relied on third-party logistics providers, freight forwarders, or customs brokers to handle their international shipments. Understanding your IOR status is the first step in the recovery process.

What Is an Importer of Record?

The Importer of Record is the individual or corporate entity legally responsible for ensuring that imported goods comply with all local and federal laws. More importantly for this discussion, the IOR is the party responsible for paying the assessed import duties and taxes.

When goods enter the United States, CBP requires specific documentation, primarily the Entry Summary (CBP Form 7501). The entity listed in Box 11 of this form is the Importer of Record. Because the IOR is the party that officially remitted the tariff payments to the government, CBP regulations dictate that the IOR is the only party with legal “standing” to request and receive a refund directly from the agency.

How to Determine If You Are the IOR

If you are unsure whether your business acted as the Importer of Record, there are a few ways to check:

1. Review Your Entry Summaries: Ask your logistics team or customs broker for copies of your CBP Form 7501s from the period the tariffs were active. Check Box 11.
2. Check Your CBP Form 5106: This is the Importer ID Input Record. If your company has one on file with CBP, you have likely acted as an IOR.
3. Ask Your Customs Broker: If you hired a licensed customs broker to clear your goods, they filed the paperwork on your behalf. In most traditional broker-client relationships, the client (your business) remains the IOR, while the broker simply acts as your agent.

It is a common misconception that hiring a customs broker makes the broker the IOR. Unless you specifically arranged for a “delivered duty paid” (DDP) transaction where the supplier or a third party explicitly took on the IOR role, your business is likely the IOR if you were the one importing the goods.

What If You Are Not the Importer of Record?

Many small businesses purchase imported goods from domestic distributors or wholesalers. In these cases, the distributor was the IOR and paid the tariff to CBP, but then passed that cost down to you through higher wholesale prices.

If you are a downstream buyer, you cannot file a claim directly with CBP. The government will only issue refunds to the entity that paid them directly. However, this does not mean you have no options. Downstream buyers may have legal avenues to recover those costs from their suppliers, depending on the terms of their supply agreements and whether the supplier explicitly passed the tariff costs through via itemized surcharges.

Next Steps for Importers

If you have confirmed that you are the Importer of Record, the clock is ticking to prepare your claim. The CBP refund portal is now active, and the agency will require precise documentation to process your return.

Navigating the administrative requirements and ensuring your claim is not delayed by technical errors requires experience. The Dayes Law Firm tariff refund lawyers are actively helping small businesses audit their import records and file accurate claims. Do not leave your recovered capital sitting in government accounts—take action to verify your status and start the claims process.