Act nowU.S. Customs and Border Protection · Tariffs & customsEffective Sep 2, In force7/7 quoted sentences found in the source

IEEPA tariff refunds go only to the importer of record, and only it or its broker can file the claim

CBP's refund process for duties collected under the International Emergency Economic Powers Act runs through a CAPE Declaration filed in ACE. The page says only the importer of record for the entries, or the broker that filed them, may file; refunds are paid by ACH to the IOR or the party it named on Form 4811; accepted claims are generally paid within 60 to 90 days; and entries liquidated within the preceding 80 days can still be included. When a carrier, forwarder, or supplier was the importer of record, the claim and the money run through them.

Paid within60 - 90 days
Liquidated entriespreceding 80 days
Refund designeeCBP Form 4811

What the document says

Matched to source. Only the importer of record, or the broker that filed the entries for it, can file the refund claim.
Matched to source. The claim is a list of entries, uploaded through the ACE Portal rather than a broker's ABI filing.
Matched to source. Refunds are paid by ACH, so CBP needs the recipient's bank details on file.
Matched to source. Money goes to the importer of record or to whoever it designated on CBP Form 4811.
Matched to source. Accepted claims are generally paid within 60 to 90 days.
Matched to source. Entries liquidated within the last 80 days can still be included.
Matched to source. Refunds are consolidated and include interest rather than being paid entry by entry.

Who does this affect?: Every seller who paid IEEPA duties: brands with their own importer number, and the far larger group whose carrier (UPS, FedEx, DHL), forwarder, or DDP supplier was the importer of record on the entry and is therefore the only party CBP will refund.
What it costs: The IEEPA duties paid on each entry, plus interest, refunded by ACH generally within 60 - 90 days of an accepted CAPE Declaration; entries liquidated within the preceding 80 days can still be claimed.
What to check: If a carrier, forwarder, or supplier was the importer of record on your shipments, ask them in writing for the entry numbers and whether each entry is in an accepted CAPE Declaration, starting with the oldest; if you hold your own importer number, ask your broker whether the declaration has been filed and whether CBP has your refund bank account and the right Form 4811 party on file.

The headline, summary, who, cost, and what-to-check lines are our reading of the document, not the document’s words and not advice.

Primary source

International Emergency Economic Powers Act (IEEPA) Duty Refunds: CAPE Declaration FAQs