Buyer Tariff Refund Rights When Not the Importer of Record
Recovery paths when you were not the Importer of Record: direct customs, cooperation-dependent, and downstream contractual options for tariff refunds.
Jayson Mercer
Jayson Mercer writes RefundArrow's legal and procedural explainers. His work focuses on tariff authority, refund rights, standing, liquidation, deadlines, and the filing paths that shape what importers can do next.
Articles by Jayson Mercer
Track Whether Your Importer of Record Filed Tariff Claims
How to track public signals that an upstream importer or carrier preserved tariff claims, what those signals prove, and what they do not.
Which Shippers Have Filed Tariff Lawsuits?
Tracker of shipper tariff litigation: which carriers filed public lawsuits, which issued statements only, and what it means for downstream customers.
Who Gets the Tariff Refund: IOR, Broker, or Buyer?
Who CBP usually pays first on tariff refunds, why that is not always who is owed the money, and what to do when a broker or carrier controlled the entry.
IEEPA Tariffs (2025–2026): Timeline, Litigation & Refunds
Source-linked timeline of the IEEPA tariff program from first executive orders through the Supreme Court decision, with CBP refund mechanics and Section 122 litigation.
U.S. Tariff Actions Timeline (2025–2026)
Timeline of major U.S. tariff actions (IEEPA, Section 122, Section 232, Section 301) with refund implications and practical notes for importers.
IEEPA Duties Ended, Section 122 Began, De Minimis Still Suspended
A plain-English update on what changed after the Supreme Court’s IEEPA tariff ruling: CBP ended IEEPA duty collection, a Section 122 surcharge began, de minimis remains suspended, and FedEx’s message to affected customers.
Deadlines: Liquidation + the 180-Day Clock
How to compute your IEEPA tariff refund protest deadline for each entry. The clock is 180 days from liquidation — per entry, not one date for everyone.
Importer of Record (IOR) vs Ultimate Consignee: Standing, Refund Rights, and What to Do Next
A practical guide to IOR vs ultimate consignee standing for IEEPA tariff refunds: how to tell who is listed on the entry summary, why it controls procedure, and what options exist if you’re not the IOR.
PSC vs Protest: Which One Applies? (Decision Tree by Liquidation Status)
A practical decision tree for choosing a Post Summary Correction (PSC) vs a CBP protest (Form 19) when seeking IEEPA tariff refunds. The right path depends on liquidation status and timing windows.
Informational only — not legal advice. RefundArrow is not a law firm, and this resource does not create an attorney‑client relationship with Himmelstein & Adkins, LLC. Tariff/refund outcomes depend on your facts, entry records, and evolving CBP/court guidance; consult qualified customs counsel for advice on your situation.