The recent ruling by the US Supreme Court that tariffs cannot be imposed under the International Emergency Economic Powers Act (IEEPA) has created a notable shift in the international trade landscape.

For businesses that have paid duties under these measures, the decision raises an important question – whether those payments can now be recovered, with importers potentially able to reclaim up to 100% of tariffs paid.

From a UK perspective, the implications are significant for companies exporting into the United States or operating across transatlantic supply chains.

Many firms have absorbed additional tariff costs over recent years as part of broader geopolitical and trade tensions. The Supreme Court’s decision now opens the door for importers to consider whether those duties were lawfully imposed and whether recovery may be possible.

President Trump has moved swiftly to reintroduce 10% tariffs on goods from much of the world under an alternative legal framework. However, these measures are time-limited and are due to expire after 150 days, in July. While the administration has indicated an intention to increase this temporary rate to 15%, this has not yet been implemented.

In practice, the duty recovery process is unlikely to be automatic. Duty recovery will depend on how US Customs and Border Protection and the US Court of International Trade implement the ruling.

Businesses may need to review historic import entries, assess the tariffs paid under IEEPA authorities and determine whether claims or protests should be lodged.

This is where early preparation becomes important. Companies should ensure they have clear records of import transactions and understand how the ruling affects their specific supply chains.

The broader message from the decision is that international trade rules remain fluid and subject to legal challenge. For businesses trading globally, keeping track of tariff exposure and regulatory changes is now an essential part of financial and operational planning.

UK firms exposed to US tariffs imposed under IEEPA may now have an opportunity to recover duties paid, although doing so will require careful analysis and timely action.

Andrew Thurston is customs duty & indirect tax consultant at MHA