Freight Forwarders and Tariff Refunds: Who Files, Who Gets Paid, and How to Avoid Confusion

If you have used a freight forwarder or customs broker to manage your shipments, you already know how much they do behind the scenes. They classify goods, file entry summaries, and in many cases actually transmit duty payments to U.S. Customs and Border Protection on your behalf. So when the Supreme Court ruled IEEPA tariffs unconstitutional in February 2026, opening a window to recover those overpaid duties, it is natural to wonder: does my freight forwarder file the refund claim, or do I?

The answer has real money attached to it. CBP has processed roughly $121.75 billion in IEEPA tariff refund claims through the CAPE portal, yet an estimated 93.5 percent of eligible importers have not yet filed. Many of the missing filers may be waiting on their freight forwarder to act, not realizing that the obligation, and the right, belongs to someone else.

What Freight Forwarders and Customs Brokers Actually Do

A licensed customs broker is authorized by CBP to transact business on behalf of importers. They prepare and file CBP Form 3461 for cargo release, submit the entry summary on CBP Form 7501, and remit duty payments through their own ACH-linked accounts. From a practical standpoint, the broker often appears to be the one paying duties because the funds flow through their system.

Freight forwarders, who may or may not also hold a customs broker license, arrange transportation and logistics. Some forwarders have brokerage arms that handle clearance; others hand off to a separate licensed broker. Either way, both parties are acting as agents. The duties they transmit to CBP are collected from the importer or billed back afterward. The money was always yours.

The Importer of Record Is the Party with Refund Rights

CBP issues IEEPA tariff refunds to the importer of record listed on the entry summary, not to the agent who filed the paperwork. The importer of record is typically the U.S. buyer or business entity that took title to the goods and accepted liability for the duties. That entity's Employer Identification Number or CBP-assigned importer of record number is what ties every entry to the refund claim.

Even if your customs broker wired the duty payment directly to CBP, the refund flows back to the importer of record, not the broker. This is a critical distinction that surprises many first-time filers who assume the party that transmitted payment is also the party entitled to the return.

When a Freight Forwarder Files on Your Behalf

A licensed customs broker can file a CAPE portal claim on behalf of an importer, provided they hold a valid power of attorney from that importer. The power of attorney authorizes the broker to act as the importer's agent in CBP proceedings. Without it, a broker cannot submit a refund claim, even if they have full access to the entry data.

If your broker files on your behalf under a valid power of attorney, the refund still belongs to the importer of record. Payment via ACH goes to the importer's enrolled bank account in CBP's system, not to the broker's account, unless you have separately assigned payment rights. This is worth confirming in writing before any claim is filed.

The Power of Attorney Problem: How Claims Get Delayed

One of the most common sources of delay in IEEPA tariff refund claims is a mismatch between the power of attorney on file and the importer of record information in CBP's Automated Commercial Environment system. If your business name changed, if you restructured, or if your importer of record number was updated, an old power of attorney may not be recognized as valid for the new entry records.

Similarly, some brokers hold a power of attorney that covers customs clearance transactions but does not explicitly authorize post-entry actions like protest filings or refund claims. Reviewing the scope of the power of attorney before assuming your broker is cleared to act is a simple step that prevents significant headaches later.

What Happens When Multiple Parties Claim the Same Entry

Import duty refund disputes can arise when both an importer and a broker believe they are entitled to act on the same entry. This happens more than it should, particularly in cases where a broker advanced duty payments as a credit line service and now considers those duties a receivable on their books.

CBP's refund system looks to the importer of record number tied to the entry summary. It does not recognize private financial arrangements between importers and their service providers. If a broker advanced your duty payments and is now claiming reimbursement from your refund, that is a contractual matter between you and the broker, not a CBP determination. Your refund claim is independent of any debt you owe your logistics partner.

Refund Deadlines Do Not Wait for Logistics Coordination

The IEEPA tariff refund window is fixed by statute. Entries covered by the fentanyl-related tariff orders on China, Mexico, and Canada must be claimed by February 4, 2027. Entries covered by the reciprocal tariff orders on other countries must be claimed by April 5, 2027. These deadlines do not move regardless of whether you are still sorting out who between you and your freight forwarder is responsible for filing.

Coordination delays are one of the primary reasons eligible importers miss their window. Assuming your broker is handling it when they are waiting for instructions from you is a scenario that ends with a permanently lapsed claim. The importer of record must take ownership of confirming that a claim has been filed or is in progress.

ACH Enrollment: Make Sure Your Account Is Set Up Correctly

Once CBP approves an IEEPA tariff refund claim through the CAPE portal, the refund is disbursed via ACH to the bank account enrolled under the importer of record number. If your broker's bank account is the one enrolled in CBP's system, the refund could be deposited in the wrong place. Refunds typically arrive within 60 to 90 days of claim approval, including statutory interest. Verifying your ACH enrollment in the ACE portal before a refund is processed can save significant time in recovering misdirected funds.

A Clear Division of Roles Protects Your Recovery

The most straightforward approach is to establish in writing, before any claim is filed, exactly who is filing, under what authority, and where the payment will be directed. If your freight forwarder or customs broker is filing on your behalf, confirm the power of attorney covers CAPE portal submissions and that your ACH details are correctly linked to your importer of record number in ACE.

If your broker is not set up to handle IEEPA refund claims, or if you want an independent review of your entry history to identify all recoverable duties, working with a specialist who focuses exclusively on tariff refund recovery is a practical alternative. Tarisol connects U.S. importers with the Tariff Refund Agency, a licensed specialist that files IEEPA tariff refund claims through the CAPE portal on a success-based fee, meaning there is no upfront cost to you.

Check Your Eligibility Before the Deadline

Whether you imported electronics, apparel, consumer goods, or industrial components, if your entries were subject to IEEPA tariffs between 2020 and 2026, there may be a substantial import duty refund waiting for you. The fact that your freight forwarder managed the logistics does not mean the refund is their responsibility to pursue or their money to collect. It is yours.

Reach out to Tarisol today to check your eligibility and get a clear picture of what your entries may be worth under the IEEPA refund window. With deadlines in early 2027, now is the time to confirm who is filing and to make sure that person is acting in your interest.