This is one of the most common questions we hear from importers considering an IEEPA tariff refund: “My customs broker handled all my entries. Does the refund go to them?”
No. The refund goes to the importer of record. Period. Your customs broker is your agent — they file paperwork on your behalf, they deposit duties using your funds, and they manage your entries in the ACE system. But the duties were assessed against you, the deposits came from you, and the refund belongs to you.
That said, your broker plays a critical role in the recovery process. They hold the data, they have the system access, and in many cases they’ll be the ones actually filing the PSC or protest that triggers your refund. Understanding the broker-importer relationship — and knowing how to navigate it when things get complicated — is essential to recovering your IEEPA tariffs efficiently.
The Importer of Record vs. the Customs Broker
Let’s start with the legal distinction, because everything else flows from it.
The Importer of Record (IOR) is the entity legally responsible for the imported goods. Under 19 U.S.C. Section 1484, the IOR is the owner, purchaser, or licensed customs broker designated as the importer on the entry documentation. In virtually all cases, the IOR is the company that bought the goods and brought them into the United States.
The IOR is:
- Liable for all duties, taxes, and fees assessed on the entry
- The party assessed IEEPA tariffs
- The party that funded the duty deposits (even if deposited through a broker)
- The party entitled to refunds of overpaid or unconstitutionally collected duties
The customs broker is a licensed professional authorized to transact customs business on behalf of importers. Under 19 CFR Part 111, brokers act as agents of the importer. They prepare and file entries, classify goods, calculate duties, make deposits, and manage the ongoing lifecycle of entries in the ACE system.
The broker is:
- Your agent, not the taxpayer
- Licensed and regulated by CBP
- Acting under a Power of Attorney granted by you
- Not entitled to the refund (unless they’re also the IOR, which is rare)
The bottom line: If your company is listed as the importer of record on the entry summary (CF-7501), the IEEPA refund is yours. It doesn’t matter that your broker pressed the buttons, generated the documents, or physically deposited the funds. They were acting as your agent.
What You Need from Your Broker to File a Refund
Your broker has access to data and systems that you probably don’t. Here’s what you need them to provide:
ACE Data and Reports
ES-003 Report: This is the entry summary query report from the ACE portal. It shows every entry filed under your IOR number, including HTS codes, duty amounts, deposit dates, and — critically — liquidation status. This is the foundational document for any IEEPA refund claim. Without it, you don’t know which entries are eligible or which recovery path applies.
CF-7501 (Entry Summary): The formal entry summary document for each entry. Shows classified goods, assessed duty rates, and the IEEPA tariff codes (HTS headings 9903.01 and 9903.02). You need this to verify that IEEPA duties were actually assessed and deposited.
Liquidation notices: Your broker should have records of when each entry was liquidated. This determines whether PSC is still available (unliquidated entries) or whether you need to file within the 180-day protest window (liquidated entries).
Deposit records: Confirmation that duties were actually deposited, not just assessed. In rare cases, entries may show assessed duties that were covered by a bond rather than a cash deposit — the refund mechanics differ.
Filing Authority
Your broker files on your behalf using the Power of Attorney you granted them. For PSCs and protests, the broker needs active filing authority in ACE. Verify with your broker that:
- Your POA is current and on file with CBP
- The POA covers the specific activities needed (entry corrections, protests)
- Your broker’s ACE credentials are active for your IOR account
If your POA has expired or was never properly recorded, get this fixed immediately. It’s a paperwork issue, not a legal issue, but it can delay your filing by weeks.
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How to Work with Your Broker on PSC Filings
For entries that are still unliquidated, a Post-Summary Correction is the fastest recovery path. Your broker handles the entire PSC process through ACE. Here’s what the collaboration looks like:
Step 1: Request the ES-003 report. Ask your broker to pull a complete ES-003 for all entries filed between February 4, 2025, and February 24, 2026 (the IEEPA tariff period). Specify that you need liquidation status for each entry.
Step 2: Identify unliquidated entries. Your broker should flag entries that are still in unliquidated status. These are your PSC candidates.
Step 3: Verify IEEPA duty codes. For each unliquidated entry, confirm that HTS headings 9903.01 or 9903.02 are present. Not all entries during the IEEPA period necessarily include IEEPA-specific duties — it depends on the product and country of origin.
Step 4: Broker files the PSC. Your broker submits the correction through ACE, removing the IEEPA tariff codes and recalculating duties at the remaining applicable rates (MFN, Section 301, etc.).
Step 5: Monitor for processing. After filing, your broker should track the PSC status and notify you when the correction is processed and the refund is authorized.
What this should cost: Most brokers charge a per-entry fee for PSC filings, typically $50-$150 per entry. For large portfolios, negotiate a volume discount. Some brokers may also charge for the data pull and analysis. Clarify fees upfront — you don’t want surprises after the work is done.
How to Work with Your Broker on Protest Filings
For liquidated entries within the 180-day window, the process is similar but involves a formal protest filing under 19 U.S.C. Section 1514.
Step 1: Identify protest-eligible entries. From the ES-003, your broker identifies entries that have been liquidated and calculates the remaining protest window for each one. Entries approaching deadline should be prioritized.
Step 2: Prepare protest documentation. Your broker assembles the protest package — entry summaries, duty deposit records, the legal basis for the protest (the Supreme Court ruling and CIT March 4 order), and any supporting evidence.
Step 3: File through ACE. Your broker files the protest electronically. CBP assigns a protest number and routes it to the appropriate Center of Excellence and Expertise.
Step 4: Track and respond. If CBP requests additional information, your broker handles the response. If no action is taken, your broker can request accelerated disposition under 19 U.S.C. Section 1515(b).
What this should cost: Protest filings are more complex than PSCs. Expect $200-$500 per protest for straightforward IEEPA protests. Complex entries or entries requiring significant documentation may cost more. Trade attorneys typically charge higher rates — $500-$2,000 per protest — but bring legal expertise that can be valuable for complicated entries.
When Your Broker Is Unresponsive
This is more common than it should be, and it’s a source of significant frustration — and risk.
Some brokers are overwhelmed by IEEPA refund requests from dozens or hundreds of clients. Others have been slow to build internal processes for the unprecedented volume of corrections and protests needed. A few may simply not prioritize your account.
Signs your broker may be a bottleneck:
- They haven’t proactively reached out about IEEPA refunds
- Requests for ACE data take weeks, not days
- They can’t tell you which of your entries are approaching protest deadlines
- They push back on filing PSCs or protests without a clear reason
- They’re unfamiliar with the CAPE system or the CIT’s March 4 order
What to do:
Option 1: Escalate within the brokerage. Talk to your account manager’s supervisor. IEEPA refunds are a significant revenue opportunity for brokers too — they earn filing fees on every PSC and protest. Framing the request as a revenue opportunity for them can accelerate things.
Option 2: Engage a second broker or trade advisor. You are not locked into a single customs broker. Under 19 CFR Part 111, you can grant POA to multiple brokers simultaneously. If your primary broker isn’t delivering, engage a specialist for IEEPA recovery work while keeping your existing broker for day-to-day import operations.
Option 3: Request raw data and engage independent advisory support. If your broker provides the ACE data but can’t or won’t handle the filings, you can bring that data to an independent advisor who works with their own network of filing brokers. Our partner program includes brokers who specialize in IEEPA recovery filings.
Option 4: Direct ACE portal access. Importers can apply for their own ACE portal access to pull data directly. This takes time to set up but removes the broker dependency for data. Filing still requires a licensed broker, but at least you’ll have visibility into your own entries.
Time is the enemy here. If protest deadlines are approaching and your broker isn’t moving, you cannot afford to wait. The cost of waiting on entries nearing the 180-day window is the permanent loss of the administrative remedy. Missing that deadline means your only option is CIT litigation — which costs tens of thousands in legal fees that a timely protest would have avoided.
Brokers Who Are Also Recovery Advisors
Some customs brokers have built dedicated IEEPA recovery practices. These brokers go beyond filing PSCs and protests — they provide entry-level analysis, deadline tracking, recovery path recommendations, and ongoing status monitoring.
What to look for in a recovery-focused broker:
| Capability | Basic Broker | Recovery-Focused Broker |
|---|---|---|
| Pull ACE data on request | Yes | Yes, proactively |
| File PSCs | Yes | Yes, with IEEPA-specific process |
| File protests | Usually | Yes, with deadline tracking |
| Entry-level liquidation analysis | Rarely | Standard offering |
| CAPE readiness preparation | Varies | Built into service |
| Recovery path recommendations | No | Yes |
| Interest calculation | No | Usually |
| Coordinate with trade attorneys for CIT | No | Yes, through network |
If your broker offers these expanded services, take advantage of them. If they don’t, consider supplementing with an advisory relationship. The Impact Assessment we provide is specifically designed to fill the gap between raw broker data and actionable recovery strategy.
Multiple Brokers Across Your Portfolio
Many mid-to-large importers use different brokers for different product lines, ports, or time periods. If you’ve changed brokers during the IEEPA tariff period (February 2025 to February 2026), your entries may be split across multiple brokerage accounts.
This creates complications:
- Each broker only has visibility into the entries they filed
- You need ES-003 reports from every broker to get a complete picture
- PSCs and protests must be filed by the broker who holds the entry (or a newly authorized broker)
- Coordinating across multiple brokers adds complexity and delays
How to handle it: Start by requesting data from every broker who filed entries during the IEEPA period. Consolidate that data into a single view — an Impact Assessment does exactly this, combining data from multiple sources into one entry-level analysis with recovery path recommendations.
If you want to consolidate filing authority with a single broker for the recovery process, you can grant POA to a new broker for existing entries. The new broker can then handle all PSCs and protests from a single platform. This simplifies coordination but requires setup time.
The Surety Bond Angle
Most importers use continuous surety bonds to guarantee duty payments. The surety (an insurance company) guarantees that CBP will be paid if the importer defaults. Here’s how this interacts with IEEPA refunds:
Cash deposits vs. bond-secured entries: If your IEEPA duties were paid via cash deposit (the norm), the refund comes directly to you. If some entries were secured by bond rather than cash deposit, the refund mechanics may differ — the surety may have a claim on the refund to the extent it covered the duties.
Surety’s interest: Your surety is generally an ally in the refund process. Their contingent liability decreases when IEEPA duties are refunded. Some sureties are proactively reaching out to importers about filing claims.
Bond premium refunds: If IEEPA tariffs increased your bond amount (which they likely did), you may be entitled to a premium adjustment on your bond once the tariffs are reversed. Discuss this with your surety or bond broker.
When You’ve Changed Brokers During the IEEPA Period
If you switched customs brokers between February 2025 and February 2026, your IEEPA-affected entries may be split between your former and current broker. This creates a coordination challenge that many importers don’t anticipate until they’re deep in the recovery process.
The complication: Your former broker has the ACE data, entry summaries, and filing authority for entries they handled. Your current broker has the same for entries they filed. Neither broker has a complete picture of your IEEPA exposure.
The risk: If you only work with your current broker on recovery, you’ll miss entries filed by your former broker. Those entries may have approaching protest deadlines that no one is tracking.
The solution:
- Contact your former broker and request a complete ES-003 for all entries they filed during the IEEPA period
- Determine whether your former broker’s POA is still active — if so, they can file PSCs and protests on those entries
- If the relationship has ended and you’d prefer your current broker to handle recovery, grant a new POA to the current broker for the relevant entries
- Consolidate data from both brokers into a single portfolio view
This consolidation is exactly what an Impact Assessment provides — a unified view across all brokers, all entries, and all recovery paths. Without it, entries can fall through the cracks.
Important timing note: If your former broker is uncooperative, you have the legal right to your own import data. Under 19 CFR 111.23, brokers must maintain records and make them available to the importer upon request. If necessary, escalate through CBP’s broker compliance process.
What You Should Do This Week
1. Contact your broker. If they haven’t reached out about IEEPA refunds, call them. Request your ES-003 report and ask specifically about liquidation status and approaching protest deadlines.
2. Verify your POA. Confirm that your Power of Attorney is current and covers the filing activities needed for PSCs and protests.
3. Update your banking information. Refunds are paid via ACH to the bank account on file in ACE. If your banking details have changed, update them now. A failed ACH transfer adds weeks to your refund timeline.
4. Get an independent assessment. Even if your broker is handling the filings, an independent Impact Assessment gives you a second set of eyes on your data — confirming that nothing is being missed and that each entry is being routed to the right recovery path.
5. Don’t wait for your broker to be ready. If your broker is slow, engage a second broker or advisor for the recovery work. Deadlines don’t wait for anyone.
The refund is yours. Your broker is the vehicle for recovering it. Make sure that vehicle is running.
