Who Can File an IEEPA Tariff Refund Claim: Importer of Record Rules
who can file IEEPA tariff refund claim importer of record
Search intent: Importer needs standing/eligibility clarity before preparing a refund filing.
CBP states CAPE Declarations are filed by the importer of record for the listed entries or the licensed customs broker who filed those entries.
What to verify before filing decisions
- Refund filing rights are tied to importer-of-record and authorized broker roles.
- CBP CAPE declarations are uploaded through the ACE Portal.
- Entry lists should be validated before submission because accepted declarations are not amended.
Primary sources
Accuracy note: this page is a practical summary of cited public sources and is not legal advice. Entry-level facts, applicable statutes/regulations, and current CBP guidance control outcomes.
Related guides
CBP Protest 180 Days After Liquidation: What the Rule Actually SaysHow to File CBP Form 19 Protest (and What CBP Accepts)ACE Protest Module Filing Guide for Importers and BrokersPost Summary Correction Time Limit Before Liquidation (PSC Window)How to Check Liquidation Date in CBP Official NoticeExtension and Suspension Notice Rules Under 19 CFR 159.12
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