From tariff response to refund recovery: How Lineage supports importers through changing trade regulations

As tariff regulations continue to evolve, importers are dealing with new questions and changing requirements.

For one U.S. importer sourcing goods from Europe, the impact was immediate. Significant IEEPA duties were tied to multiple import entries. Some entries had already liquidated and were subject to strict protest deadlines, while others remained unresolved as U.S. Customs and Border Protection (CBP) guidance continued to develop.

Recovering those costs would require more than simply submitting paperwork. Accurate import records, detailed documentation and timely action all played a critical role in identifying potential opportunities.

How changing tariffs create new challenges for importers

Tariffs can affect much more than the final cost of a shipment. For many importers, the conversation quickly moved beyond duties. Questions around pricing, packaging and sourcing became increasingly important as companies worked to understand how changing regulations would affect their operations.

For Lineage customers, maintaining visibility and documentation throughout the import process helped create a foundation for navigating those changes. The same processes designed to support ongoing compliance would later become essential to evaluating potential refund opportunities.

Customs brokerage expertise during changing trade conditions

Navigating changing trade regulations requires more than operational execution. It also requires expertise.

As new guidance was released and questions began to pile up, customers needed answers they could act on. Some wanted to understand how tariffs affected their imports. Others were trying to decide what to do next. Those conversations often brought together people from customs brokerage, transportation and cold chain operations.

Among the areas where Lineage supports customers are:

• Understanding tariff exposure
• Responding to changing regulations
• Evaluating sourcing and pricing decisions
• Identifying refund and recovery opportunities

As Emma Phillips, Director of Logistics Operations at Lineage, explains:

"Tariffs don't just change costs. They disrupt product formulations, packaging decisions and entire sourcing plans. Our first goal is to provide clarity. From there we take tools like duty timing, bonded storage, dual gateways and more to model how customers can mitigate risk and get their business back on track."

What is duty recovery and why does preparation matter?

Duty recovery refers to a method to reclaim or reduce import duties that have already been paid on goods.

For this importer, Lineage's involvement began long before refund opportunities emerged. By supporting the customer during the earliest stages of disruption, the groundwork had already been established to pursue the next phase of the process.

Today, Lineage is helping manage a complex recovery effort involving multiple entries, evolving CBP procedures and strict timing requirements. Because detailed records and visibility were maintained from the beginning, the customer is well-positioned to pursue potentially significant duty recovery opportunities.

Potential outcome: $2 million in potential tariff relief recovery

For the importer, Lineage is helping pursue opportunities that could result in approximately $2 million refund of unlawfully collected tariffs.

The work behind identifying tariff refund opportunities 

Successful duty recovery depends on much more than filing a claim. It requires detailed documentation, close attention to timelines and an understanding of evolving regulatory requirements.

To help customers stay ahead of the process, Lineage teams are:

• Reviewing entries to confirm duty eligibility
• Tracking liquidation timelines to avoid missed recovery opportunities
• Filing protests with full documentation packets
• Aligning with evolving CBP refund procedures, including CAPE
• Building a structured process for high-volume claims

These efforts help customers maintain compliance while reducing the risk of overlooking potential recovery opportunities.

Supporting importers through disruption

The work is far from over. For this importer, the focus has shifted from responding to tariffs to pursuing potential recovery opportunities. That effort involves detailed records, changing CBP procedures and careful attention to timing. As the process continues, Lineage remains involved in helping manage the next steps.