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.
Posts tagged “consignee”
3 posts found.
CBP Form 7501 Instructions: Box 33, Entry Number, IOR, and Refund Fields
How to read CBP Form 7501 for tariff refund review, including Box 33 duty-rate data, entry numbers, IOR/consignee fields, Chapter 99 lines, and liquidation status.
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.
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.