Import duty COGS reconciliation

Import duty COGS reconciliation before tariff recovery review.

Reconcile import duty to COGS and product margin before treating tariff exposure as a recovery opportunity.

Start with the finance record.

The first useful question is whether import duty can be reconciled from entry and broker records into landed cost, inventory, and COGS. If finance cannot see where the duty settled, a recovery conversation will be too abstract.

Map the reconciliation bridge.

A practical bridge usually needs entry number, supplier, invoice, SKU, quantity, value, duty paid, landed-cost code, receipt, and COGS account. Where possible, add export, resale, production, or BOM evidence as downstream context.

Keep the output conservative.

A records-first screen should produce a source map, materiality range, gap list, and specialist questions. It should not become claim preparation, claim filing, HTS classification, legal advice, or a refund guarantee.