2026 Business Opportunity Field Guide

Find the businesses most likely to qualify for tariff refunds.

Prioritize direct importers, identify the Importer of Record and uncover high-value IEEPA duty refund opportunities without wasting time on false positives.

18 priority categories1 decisive question4 qualification checks
Prospect Qualification SignalHIGH VALUE
THE TARGETIMPORTER
OF RECORD
CBP FORM 7501
ASK FIRST

“Was your company listed as the Importer of Record?”

!

The golden rule

Importing products does not automatically create a refund claim.

The prospect’s customs entries—and specifically its status as the Importer of Record—control the opportunity.

View CBP Form 7501 guidance ↗

Start here

The five highest-opportunity verticals

These categories combine substantial U.S. import activity with repeat shipments, high-value inventory and identifiable customs records.

02
MA

Machinery & Industrial

Expensive equipment and recurring replacement-part shipments.

03
AU

Automotive & Transportation

Vehicles, batteries, tires and extensive aftermarket supply chains.

04
CH

Chemicals & Pharmaceuticals

High-value ingredients, medicines, supplements and industrial inputs.

05
WH

Wholesale Distributors

Broad product mix and repeat container activity across many verticals.

Prospecting universe

18 priority business categories

Search by product or narrow the field by vertical. The cards are a prospecting guide—not a final eligibility determination.

ET01

Technology

Electronics & Technology

Computers, servers, telecom equipment, components, circuit boards and security systems.

MI02

Industrial

Machinery & Industrial Equipment

Manufacturing machinery, pumps, motors, tools, generators, robotics and replacement parts.

AT03

Transportation

Automotive & Transportation

Vehicles, tires, batteries, aftermarket parts, truck parts and accessories.

CP04

Health

Chemical & Pharmaceutical

Pharmaceuticals, supplements, cosmetic ingredients, industrial chemicals and cleaners.

WD05

Commerce

Wholesale Distributors

Finished goods, components and inventory distributed to retailers, manufacturers and contractors.

RE06

Commerce

Retail & E-commerce Brands

Private-label products, household goods, electronics, toys and general merchandise.

AF07

Consumer

Apparel, Footwear & Textiles

Clothing, uniforms, shoes, fabric, linens, handbags and accessories.

FH08

Consumer

Furniture & Home Furnishings

Furniture, cabinets, mattresses, lighting, flooring and decor.

CB09

Industrial

Construction & Building Materials

Tile, stone, lumber products, fixtures, hardware, glass, plumbing and electrical products.

FB10

Food

Food & Beverage Importers

Produce, seafood, coffee, wine, spirits, packaged foods and restaurant supplies.

MD11

Health

Medical & Dental Suppliers

Medical devices, diagnostics, dental equipment, disposables and PPE.

PP12

Industrial

Plastics & Packaging

Plastic products, containers, film, bottles, packaging materials and resins.

MF13

Industrial

Metals & Fabricated Products

Steel products, aluminum products, fasteners, castings, wire and fabricated components.

RE14

Technology

Renewable Energy & Electrical

Solar equipment, batteries, inverters, chargers and electrical components.

SG15

Consumer

Sporting Goods, Toys & Recreation

Fitness equipment, bicycles, toys, outdoor equipment and sporting goods.

BJ16

Consumer

Beauty, Jewelry & Luxury Goods

Cosmetics, skincare, watches, jewelry, handbags and accessories.

AG17

Food

Agriculture & Farm Supply

Fertilizer, equipment, irrigation systems, greenhouse products and packaging.

HR18

Food

Hospitality & Restaurant Suppliers

Commercial kitchen equipment, furniture, linens, tableware and food products.

Interactive prospect screen

Qualify the opportunity in 60 seconds.

Check what you already know. This is a prospecting screen, not a legal determination.

The single most important question
“Was your company listed as the Importer of Record, and did you pay additional IEEPA tariffs on goods imported during 2025 or early 2026?”
Request next:CBP Form 7501ACE entry reportBroker contact
PROSPECT SIGNAL0/4
Early-stage lead

Confirm direct-import activity before investing more prospecting time.

Strongest company profile

Signals worth pursuing

  • 01 Multiple shipments or containers every month
  • 02 $1 million or more in annual imported-goods purchases
  • 03 Active ACE access and a customs broker relationship
  • 04 Warehouses, sourcing teams or compliance staff
  • 05 Public complaints about tariff-driven price increases

Avoid false positives

Who usually does not qualify directly

  • × Domestic buyers purchasing from a U.S. distributor
  • × DDP shipments where the foreign supplier remained importer
  • × Service-only firms with no merchandise imports
  • × Brokers or forwarders acting only as intermediaries
  • × Companies with no refundable IEEPA duty lines

Multiplier strategy

One trusted partner can unlock hundreds of importers.

These professionals may not own the refund, but they already know the companies moving goods, filing entries and paying duties.

01

Customs Brokers

Entry-summary expertise and direct importer relationships.

02

Freight Forwarders

Know who moves goods internationally and how often.

03

Trade Attorneys

Advise on classifications, protests and trade remedies.

04

Import Consultants

Work with sourcing and customs-compliance teams.

05

Port & Border Chambers

Concentrated access to import-heavy businesses.

06

Warehousing & 3PLs

Serve companies with recurring imported inventory.

07

International CPAs

Can identify material tariff expense in company records.

08

Industry Associations

One introduction can unlock an entire vertical.

Simple conversation path

From introduction to professional review

01

Identify

Target meaningful direct-import activity.

02

Ask

Use the Importer of Record screening question.

03

Verify

Secure a 7501, ACE report or broker confirmation.

04

Refer

Move qualified entries to customs specialists.