The importer CAN be the seller, but other times the importer is a middleman in the supply chain.
I could see an argument that they don't have a legal obligation to pass the refunds on to their customers, any more than my local grocery store owes me 5 cents for the gallon of milk I bought last year if the store discovers that their wholesaler had been mistakenly overcharging them.
The difference this time is the scale is orders of magnitude larger. Will be interesting to see how they (importers and CBP) work through this.
The U.S. Treasury has a whole system for this, but in the other direction. If the government owes you money, and you owe the government money, the Treasury will deduct what you owe from whatever they are paying out.[1] But they're not set up for that in the other direction.
The administration will just do nothing. They need 3 maneuvers for this to drag out longer than Trump 2.
There is no intention to follow the law here.
UPS didn't even deliver the product.
I'm suing them in small claims.
We'll see what happens.
I imagine that even after the ruling, our ass backwards legal system will somehow say this makes sense, even though the tariff rate was never near high enough for that bill to make any sense.
Further, they're going to get refunded the $10 it MIGHT have cost them.
It's not the point, but why were you doing this? Surely internationally shipping a sack of sand is more painful than getting a local one?
Before: Importer pays China $10 for widget, pays $2 duty, sells to shop for $12 - profit zero, tax on that zero.
Now: Paid $10 for widget. Paid $2 duty, sold for $12, $2 refunded - profit $2, pays tax on the $2.
At least that's the normal way of doing accounting. There can be odd exceptions and complications in local laws.
I did what passes for research these days and concluded that if the claim is "probable and estimable," then it could be recorded as a "contingent liability" rather than other income. Relevant facts would include whether the tariff refund included a pass-through refund mandate (unlikely with this administration), or whether class actions for refunds against merchants were pending (inevitable).
That's what matters, don't care if it's the seller or a middleman that gets this money.
That's really a shame for american citizens, i'd be furious if i was american.
Such a kleptocracy.
If they do, that's another matter, but they definitely can.
So it matters how we’re interpreting “paying”. One way to look at it is that if the cost was passed on to the consumer, the consumer paid it. The importer simply handed over the money.