Key Takeaways
Only the Importer of Record (IOR) or an authorized customs broker can claim a refund. If a carrier like UPS or FedEx is the IOR, you must coordinate with them rather than filing directly with the CBP.
Refunds are exclusively for IEEPA-related tariffs (reciprocal duties on Canada, Mexico, and China). Note that Section 301, Section 232, and An...
Refunds are exclusively for IEEPA-related tariffs (reciprocal duties on Canada, Mexico, and China). Note that Section 301, Section 232, and An...