Posts tagged “standing”

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guide·February 25, 2026·7 min read

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.

ior consignee standing refunds

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.