During its earnings call, U.S. auto parts retailer O’Reilly disclosed that it pays very few tariffs directly because suppliers handle import registration. The company then shares any tariff refund benefits with those suppliers.
What this means for buyersThis clarifies how tariff costs flow in U.S. aftermarket supply chains: import registration determines who interacts with customs, but commercial terms decide who ultimately pays. Exporters aiming to supply large retailers like O’Reilly must understand this to price correctly, negotiate contracts, and avoid disputes over refund allocations.