Consumer goods, apparel, electronics, and home products imported during the IEEPA period are fully refundable. Most retailers haven't filed yet.
Typical Retail & E-Commerce refund: $50K – $800K
China-sourced consumer goods carried a 24.5% IEEPA rate — on top of existing Section 301 duties
Vietnam-sourced goods faced a 46% IEEPA rate, the highest of any major sourcing country
Bangladesh apparel imports were hit with a 37% IEEPA rate
E-commerce sellers who imported directly are fully eligible as IOR
A specialty home goods retailer sourcing from Vietnam and China paid approximately $445,000 in IEEPA duties over 10 months. CAPE filing recovered $378,000 — funds that were immediately reinvested into inventory for the upcoming season.
If you imported goods directly and were listed as the Importer of Record on your CBP entry summaries, yes. Many e-commerce sellers who import directly are fully eligible.