
How are firms that bought tariff refund rights from importers going to receive refunds?
CBP website for tariff refund says:
>Only the IOR for the listed entries or the authorized customs broker that filed the entries on behalf of the IOR may file the CAPE Declaration.
As I understand it, the investment firms buying tariff “refund rights” from businesses are neither the Importer of Record (IOR) nor the customs broker that filed the entries on the importers’ behalf, so how will they request the money?