Possible US Tariff Refunds: What UK Exporters Need to Know

24 February 2026

 

Following the US Supreme Court ruling that certain tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were unlawful, attention is now turning to whether affected businesses can recover duties already paid.

Unsure whether you qualify? Use our Technical Refund Eligibility Checklist to review your exposure and next steps.

Who Could Potentially Claim Refunds?

Refund eligibility generally applies to the Importer of Record (IOR) in the United States — not the overseas exporter directly.

However, UK exporters may still benefit where:

  • They act as Importer of Record in the US
  • They sell under DDP (Delivered Duty Paid) terms and absorbed the tariff cost
  • They contractually agreed to reimburse US customers for tariffs
  • Their pricing reflected tariff-inclusive arrangements

In these cases, refund recovery could improve margins or allow price adjustments.

Which Tariffs Could Be Refundable?

Only tariffs imposed under the now-invalidated IEEPA authority are potentially refundable.

Importantly:

  • Section 232 (national security) tariffs remain valid
  • Section 301 (China/unfair trade) tariffs remain valid
  • Section 122 temporary surcharge is legally separate and not affected

Refund exposure therefore depends on whether duties were specifically collected under IEEPA.

How Refunds Would Work

Refunds are not automatic.

Potential routes include:

  • Administrative Refund via CBP

If Customs and Border Protection (CBP) is formally instructed to cease collection and process refunds, entries may be liquidated without the unlawful duties.

  • Protest Process

If entries are within the 180-day protest window, importers may file a protest under 19 USC. §1514.

  • Court of International Trade (CIT)

Where protests are denied, businesses may pursue litigation through the US Court of International Trade.

  • Class Actions or Industry Litigation

Some sectors may pursue coordinated legal recovery efforts.

Practical Considerations for UK Businesses

UK exporters should:

  • Identify whether any US entries were subject to IEEPA-based tariffs
  • Review Incoterms and contractual duty allocation
  • Check whether the 180-day protest window is still open
  • Speak with a US customs broker or trade attorney
  • Preserve documentation (entry summaries, tariff codes, payment records)

Where US buyers were Importer of Record, exporters may wish to discuss cost-sharing or rebate arrangements if refunds are secured.

Timing & Risk

Refund recovery could take months or longer, particularly if legal appeals continue.

There is also political and legislative uncertainty — Congress could intervene, or new tariff authorities could be introduced.

Key Takeaway for UK Exporters

If you paid or absorbed tariffs imposed under IEEPA, there may be a refund opportunity — but action is time-sensitive and procedural.

Section 232, Section 301, and Section 122 tariffs remain valid and are not subject to refund under this ruling.

 

By Carla Assunção - Chamber International.

 

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