If your business imports goods through third-party importers, wholesalers, or manufacturers, there is a significant financial question you need to be asking right now: When the importer of record receives a refund of the International Emergency Economic Powers Act (IEEPA) tariffs it paid to the US government, are you entitled to a portion of that refund? 

Continue reading for practical guidance on how downstream buyers can assess potential entitlement to IEEPA tariff refunds and preserve recovery rights.