Not the Importer of Record? DDP Purchases, Broker-as-Importer, and Tariff Surcharges

Who receives the refund

Refunds go to the Importer of Record, the party that paid the duties to CBP, or to a party it designated on CBP Form 4811. A buyer that was not the importer cannot claim from CBP or through CAPE.

How to tell whether you were the importer

• You bought DDP (delivered duty paid). The seller generally arranged import and paid duties, so the seller or its agent was usually the importer.
• Your broker acted as importer. Some brokers or forwarders act as Importer of Record for clients. The entry summary (CBP Form 7501) shows the Importer of Record number; ask your broker for a copy.
• A carrier cleared small shipments for you. Carriers often act as importer for parcel shipments. Several have announced plans to pass refunds on to customers; check with the carrier.
• Your supplier added a tariff surcharge. A surcharge on an invoice does not make you the importer.

What options a buyer may have

Law firms have described possible claims against the seller or importer, depending on the contract and the facts, for example:

• Price adjustment or tariff pass-through clauses in your contract
• Explicit tariff surcharges that were passed on to you
• Unjust enrichment arguments where the importer receives a refund of costs you paid

Whether any of these apply is a legal question that depends on your contract. We cannot promise any recovery. We can email you a list of attorneys who handle commercial contract matters.

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