Bought DDP or Paid Tariff Surcharges? What Non-Importers Can and Cannot Do

Many businesses paid for IEEPA tariffs without being the importer. They bought goods delivered duty paid (DDP), used a carrier or broker that acted as importer, or paid a supplier's tariff surcharge. Here is how the refund rules treat them.

CBP pays the Importer of Record

IEEPA refunds go to the Importer of Record, or to a party it designated on CBP Form 4811. A buyer that was not the importer cannot claim from CBP or through CAPE. Jones Walker put it plainly in February 2026: a downstream buyer's recovery is against its supplier or the importer, not the government.

Carriers and parcel shipments

Carriers often act as importer for small shipments. Several announced plans to pass refunds on. CBS News reported in August 2026 that UPS expected about $5 billion and FedEx about $800 million to pass to customers, and that DHL was issuing refunds automatically. If a carrier cleared your shipments, check its refund program.

Possible claims against a seller

Depending on the contract and facts, law firms have described theories such as:

• Price adjustment or "true-up" clauses
• Cost-plus pricing that passed duties through
• Explicit tariff surcharges shown on invoices
• Unjust enrichment where the importer is refunded costs the buyer paid

A practical point: the importer generally has to receive its refund before any of this becomes concrete. Consumer class actions have also been filed against some companies over tariff pass-through, which shows these questions are being litigated, not settled.

What this means for businesses that were not the importer

Your options, if any, depend on your contract. That is a question for an attorney. We cannot promise any recovery, and we can email you a list of attorneys who handle commercial contract matters. See not the Importer of Record.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.