IEEPA Tariff Refund Claims When Your Broker Filed the Entries: Sorting Out Who Controls the Claim

Almost every U.S. importer uses a customs broker. Brokers transmit the entry summary, post the bond, pay the estimated duties through their own ACH account, and handle the correspondence with CBP. That arrangement works fine in normal trade. It becomes a problem when billions of dollars in unconstitutional duties have to be claimed back, because the party that filed the entry is not always the party legally entitled to the refund.

Following the Supreme Court's February 2026 ruling that IEEPA tariffs were unconstitutional, CBP built the CAPE portal to accept refund claims at scale. CBP has processed roughly $121.75 billion in claims so far, and roughly 93.5 percent of eligible importers have not yet filed. A large share of those non-filers are importers who assume their broker is handling it, or who assume they cannot file because the broker is the one who dealt with CBP. Neither assumption is safe.

The Importer of Record Owns the Refund, Not the Broker

Under 19 U.S.C. 1505, refunds of duties are paid to the person who paid the duties, but the right to seek a refund on an entry runs to the importer of record. The importer of record is the party named on the entry summary, CBP Form 7501, and identified by the importer of record number. That is the legal identity CBP uses to determine who is owed money.

Brokers pay estimated duties as a cash flow convenience. They collect the money from the importer and remit it to CBP under the broker's own ACH debit authorization. That does not transfer ownership of the refund. If a broker filed entries under its own importer of record number, however, the situation gets materially more complicated, because CBP will look to that number when issuing payment.

This is the single most common structural mistake in refund planning. Importers who let a broker act as importer of record, usually to simplify bonding or because an overseas seller arranged the shipment, may find that they have no direct claim and must rely on the broker's cooperation to be made whole.

Three Filing Relationships and What Each One Means

• Importer of record filed directly and used a broker only for transmission. This is the cleanest position. The importer files the CAPE claim, CBP pays the importer by ACH, and the broker has no role beyond providing entry data.
• Importer of record engaged a broker that also paid duties through a shared ACH arrangement. The importer still owns the claim. The importer should confirm in writing that refunds will be remitted to the importer and not netted against future brokerage invoices.
• Broker or another third party is the importer of record. The named importer of record holds the claim. The commercial importer needs a contractual assignment or a power of attorney and cooperation agreement, and should get legal advice before assuming recovery is automatic.

Why Brokers Cannot Simply File on Your Behalf Without Authority

A broker's power of attorney typically authorizes entry filing, duty payment, and routine CBP transactions. It does not automatically authorize a refund claim that assigns payment to a particular party or that requires representations about the underlying tariff program. Many brokers have been cautious about IEEPA refund work for exactly this reason, and some have declined to file at all because they do not want to take on liability for claims they did not originate.

That caution is understandable but it leaves importers exposed to the filing deadlines. The fentanyl-related tariffs on China, Mexico, and Canada carry a refund deadline of February 4, 2027. Reciprocal tariffs on other countries carry a deadline of April 5, 2027. A broker waiting for instructions will not file on its own initiative.

Practical Steps to Take This Month

• Pull your entry data from the ACE portal. Trade activity reports will show every entry, the importer of record number, the HTS classification, and the duty amounts paid, including IEEPA assessments. Compare that list against whatever your broker has told you.
• Confirm the importer of record number on each entry. If it is not yours, stop and resolve that before filing anything.
• Ask your broker in writing whether it intends to file IEEPA refund claims, under what authority, and how payment will be routed. Get the answer in an email, not a phone call.
• Check your brokerage agreement for setoff language. Some contracts let the broker apply refunds against outstanding invoices or future fees.
• Verify ACH enrollment. Refunds are issued electronically, typically within roughly 60 to 90 days including statutory interest. If your bank account information on file with CBP is stale, payment will be delayed or returned.

The Cost of Waiting on Someone Else

The refund pool is finite in the sense that deadlines are fixed, but the money itself is not going anywhere. Interest accrues in the importer's favor. The risk is not losing the principal, it is losing the window. Importers who spend six months waiting for a broker to act often discover the broker was waiting for them to provide entry level detail, importer of record confirmation, or a signed authorization.

A licensed specialist can file through the CAPE portal on the importer's behalf once authority is documented. Tarisol connects importers with licensed specialists who handle exactly this situation, including cases where a broker filed the original entries and the importer needs to establish control of the claim before the deadline. Fees are success based, with no upfront cost, so there is no financial downside to confirming whether you have recovery available.

Check Your Eligibility Now

If you imported goods subject to IEEPA tariffs and a broker handled your entries, do not assume the broker has this covered. Pull your ACE data, confirm who is named as importer of record, and get a clear answer on filing authority before February 4, 2027 or April 5, 2027, depending on which tariff applies to your shipments. Tarisol can review your import profile and tell you what you are eligible to recover.