IEEPA Tariffs Ruled Invalid – Companies Should Review Potential Refund Claims
Rotterdam, 25 February 2026. The US Supreme Court’s decision to invalidate IEEPA tariffs raises practical questions for affected companies: Who can file for refunds, which shipments are in scope – and how complex will the process be? Below is a statement from John Wegman, CEO of Customs Support Group (CSG), Europe’s leading independent provider of customs clearance and trade solutions.
„Although the Supreme Court invalidated all IEEPA tariffs, refunds are not automatic and will require procedural action. US importers that paid the duties – and are therefore the ones entitled to claim refunds – should promptly gather their import data, identify affected imports subjected to IEEPA tariffs, and be prepared to take the necessary administrative steps to seek refunds. The effort involved is likely to be significant.
Legal entitlement does not necessarily equal economic burden. While the Importer of Record is generally the party entitled to claim a duty refund, the commercial reality can be more complex – particularly where brokers, agents, couriers, or DDP (Delivered Duty Paid, where the seller assumes responsibility for import clearance and payment of duties) arrangements are involved. Moreover, the economic burden of the duties may have been passed down the supply chain, often to the end consumer, meaning the party claiming the refund is not always the one that ultimately bore the cost.
While the reclaim mechanism exists, practically speaking, one can expect a long and arduous process for reclaim as the system was not built for the scale currently being discussed.“
Disclaimer: This statement is provided for general information only and does not constitute legal advice. Companies should review their specific circumstances (including Importer-of-Record structures, contract models such as DDP, and potential duty cost pass-through along the supply chain) and seek expert advice where appropriate.
About Customs Support Group
Customs Support Group (CSG) is Europe’s leading independent provider of customs clearance and trade solutions, enabling seamless cross-border operations through cutting-edge digital innovation and deep industry expertise.
With a presence in 15 European countries at major strategic locations, CSG offers the most comprehensive range of customs services in the market. Serving over 60 000 customers and backed by a team of 1700 dedicated customs professionals, CSG helps businesses enhance operational efficiency and regulatory compliance in an increasingly complex trade environment.
For more information about the Customs Support Group, please visit www.customssupport.com
For media inquiries, please contact:
Customs Support Group
Julia Verbunt
Email: julia.verbunt@customssupport.com
