Only one party can file an IEEPA tariff refund claim for each entry: the importer of record.
Not the customs broker. Not the freight forwarder. Not the foreign seller. Not the company that paid for the goods.
The importer of record.
If you're not the importer of record on an entry, you can't file a refund claim for the duties paid on that entry, even if you were the business that absorbed the cost.
Before you can start a refund claim, you need to confirm your business was the importer of record.
For background on why IEEPA tariffs are refundable and how they differ from other duties, see IEEPA vs. Section 301 Tariffs: What's the Difference?.
The importer of record (IOR) is the party legally responsible for:
The IOR is named on each CBP entry form. That name is what CBP looks to when issuing a refund.
Under 19 U.S.C. § 1484, the IOR must be:
The IOR is typically the U.S. business that bought or owns the imported merchandise. It's not the foreign seller, the shipper, or the logistics provider.
CBP refunds go to the IOR listed on the entry. That isn't policy. It's the legal structure.
If you were the IOR, you have standing to file.
If you weren't the IOR, you don't have standing to file directly, even if:
This catches many businesses off guard. The rule is about who CBP has on record, not who actually paid the bill.
The IOR is listed on CBP Form 7501 (Entry Summary). Look at box 23 (Importer Number) and box 26 (Importer of Record Name and Address)
Here's how to pull that information.
If your business maintains copies of entry summaries, pull them for the relevant period (February 4, 2025, through February 24, 2026, for IEEPA entries). Look at box 23 and box 26.
Most importers don't keep their own Form 7501s. Your broker does. Request copies for all entries in the IEEPA period. This is a routine request. They're required to maintain the records.
If your business has an ACE Secure Data Portal account, entry data is accessible there. If you don't have an account yet, you'll need one to file a refund claim anyway.
If box 23 shows your IOR number and box 26 shows your business name, you're the IOR. If either shows a different entity, you're not.
The IOR question sounds straightforward until you run into one of these situations.
"Our customs broker filed the entry. Are they the IOR?"
No. Customs brokers file entries on behalf of the IOR. The broker's name may appear on the form as the filer in box 42, but box 26 shows the Importer of Record Name and Address, which identifies the party the broker filed for. Unless your broker was actually the importer of the goods (rare), they're not the IOR.
"We used a freight forwarder who handled everything."
Freight forwarders coordinate shipping and logistics. They're not the IOR unless they were specifically designated as such at the time of entry. Check Form 7501. In most cases, the U.S. business receiving the goods is the IOR.
"We bought from a distributor who imported the goods."
If a U.S. distributor imported the goods first and then sold them to you domestically, the distributor was the IOR. You bought from a domestic seller, not an importer. You don't have standing to file.
This is especially common with retailers buying from wholesalers.
"Our contract used DDP Incoterms."
Under Delivered Duty Paid (DDP) terms, the foreign seller is responsible for duties and often acts as the IOR through a U.S. agent. The goods arrived with duties already paid. You typically aren't the IOR in this situation.
Check Form 7501. If the seller or their designated agent appears in box 26, they're the IOR, not you.
"We're a subsidiary of the parent company that imported."
Legal entity matters. If Parent Co. was the IOR, Parent Co. has standing. The subsidiary doesn't, even if the subsidiary received the goods or absorbed the cost on its books.
Work with counsel to figure out which entity in your corporate structure was the IOR and where the refund should flow.
"We purchased tariff refund rights from another company."
CBP recognizes certain claim-transfer arrangements, but this area is legally complex. Documentation matters. Assignments have to be properly structured before CBP will honor them. Don't assume a contractual refund assignment gives you standing. Get a legal review first.
You have two options, and neither is a direct CBP filing.
If the IOR is still in business and cooperative, they can file the claim and you can recover the refund through your contractual relationship with them. This requires their participation.
Some businesses have structured formal assignments where the IOR transfers the claim to the party that economically absorbed the duty. This is technical, requires documentation, and isn't available in all situations.
If you paid IEEPA duties economically but weren't the IOR on the entry, a short consultation with a tax attorney is the fastest way to know whether you have a path forward.
When your business receives an IEEPA refund, it generally counts as taxable income in the year received.
Two things worth knowing upfront.
The refund itself is typically includable in gross income under the tax benefit rule (IRC § 111) if the original duty payment was deducted in a prior year and reduced your tax bill then.
The statutory interest component is separately taxable as interest income. IEEPA refunds include interest accruing from the date of payment, and that piece is treated differently from the duty refund itself.
For businesses receiving large refunds, timing affects estimated tax payments and financial statement presentation. Worth coordinating with a tax advisor before the refund is issued, not after.
For more on the deadlines that apply once you've confirmed IOR status, see IEEPA Tariff Refund Deadline: What Importers Need to Know.
What is the importer of record?
The importer of record is the U.S. party legally responsible for paying duties at the time of import. They're named on CBP Form 7501, boxes 23 and 26. Under 19 U.S.C. § 1484, the IOR must be the owner of the goods, the purchaser, or a licensed customs broker acting on their behalf.
Why does IOR status matter for an IEEPA tariff refund?
CBP refunds go to the IOR on the entry. Other parties, even businesses that absorbed the duty cost, don't have direct standing to file a claim. Before starting any refund claim, the first question is whether your business was the IOR.
How do I find out who the IOR was on my imports?
Check CBP Form 7501 for each entry: box 23 for the Importer Number and box 26 for the Importer of Record Name and Address. If you don't have the forms, your customs broker does. They're required to maintain the records. You can also pull entry data through the ACE Secure Data Portal if your business has an account.
Our customs broker's name is on the forms. Are they the IOR?
Usually not. Customs brokers file entries on behalf of the IOR. Box 26 shows the Importer of Record Name and Address, which identifies the party the broker filed for. Unless the broker was actually the importer of the goods, they're not the IOR.
What if I paid the duties but wasn't the IOR?
You don't have direct standing to file a CBP refund claim. Your options are to work with the actual IOR on a joint claim or evaluate whether a formal claim assignment is possible. Both require documentation and typically benefit from attorney review.
Are refunds taxable?
Generally yes. The refund itself is usually includable in gross income under the tax benefit rule, and the statutory interest component is taxed separately as interest income. Timing matters. Talk to a tax advisor before the refund is processed.
Can I assign my refund claim to another party?
Sometimes. CBP recognizes certain claim-transfer arrangements, but they're legally complex and require proper documentation. Assignments should be structured with counsel before relying on them.
Most importers haven't pulled their Form 7501s to check boxes 23 and 26. That's the first step toward a refund claim, and for most businesses, it's also where the confusion ends.
Once IOR status is confirmed, the next question is how much your business is actually owed. For more on that, see How Is Your Tariff Refund Amount Calculated?.
Ayar Law reviews your entry records, confirms IOR status on every eligible entry, and handles the entire refund process on your behalf. No upfront fees. We're paid only when you are.
Call us directly: (248) 262-3400
