Reclaiming U.S. Import Tariffs: Get Your Paid Duties Back!

The U.S. Supreme Court has invalidated the Trump administration’s IEEPA‑based import tariffs. This opens the door to large‑scale recovery of U.S. import tariffs. For Belgian companies such as Brouwerij Huyghe, this represents hundreds of thousands of euros in unjustified costs. TCM Belgium guides you through these complex procedures via its extensive global network of local attorneys and collection specialists across all U.S. states.

The Ruling: A Legal Earthquake in the United States

On 20 February 2026, the U.S. Supreme Court ruled that the President exceeded his authority by imposing broad import tariffs under the International Emergency Economic Powers Act (IEEPA). The core issue: tariff setting is a task for Congress, not the White House alone.

What does this mean for tariff recovery?

Invalidated: Broad “reciprocal tariffs” and emergency duties based on IEEPA.
Still in force (for now): Specific tariffs on steel (Section 232) and China imports (Section 301).
New tariffs: The temporary 10–15% duty under Section 122 remains a separate legal battleground.

Belgian Exporters in the Line of Fire

The impact in Belgium is significant. Brouwerij Huyghe (Delirium Tremens) previously stated that these tariffs have cost them €500,000 to €600,000 in just six months. Globally, the potential amount eligible for repayment is estimated at $130–175 billion. Many companies are now considering legal actions to reclaim their paid U.S. import tariffs.

Who Can File a Claim? The Importance of Standing

Not every company that suffered economic damage can directly file a claim. In the U.S., the principle of legal standing applies: only the party that officially paid the duties to customs has the right to reclaim them.

You are the Importer of Record (IOR):
Are you exporting under DDP (Delivered Duty Paid)? Then you are often registered as a non‑resident importer. You have full legal standing and can directly file a case with the Court of International Trade (CIT) to recover the paid U.S. import duties.

Your U.S. customer is the IOR:
Under FOB, FCA, or CIF terms, your customer is the official importer. Even if you reduced your price to compensate for the tariffs, you have no direct claim against the U.S. government. You must cooperate closely with your customer to file the claim in their name.

Cooperation with freight forwarders:
Your Belgian or U.S. freight forwarder is a crucial partner. They hold customs documents (such as Form 7501) required as evidence in your case.

What if my customer refuses to cooperate?

This is a commercial risk. Since the customer holds the legal right to the claim, you cannot force cooperation unless your sales agreement explicitly states otherwise. This underlines the importance of strong commercial contracts and airtight conditions when reclaiming U.S. import duties.

Do My Belgian Terms & Conditions Help?

Many exporters hope that their Belgian choice of law protects them. In this case, it does not:

No contractual dispute: This is a claim against the U.S. government. The U.S. does not recognize Belgian jurisdiction for federal customs law.
Procedure in New York: To successfully reclaim U.S. import duties, you must proceed before the CIT in New York (28 U.S.C. § 1581). Belgian courts will declare themselves incompetent.

TCM Tip: Even when a choice of jurisdiction can be implemented, litigating locally is often advisable. We cover such international legal issues in our annual interactive credit management training. Click here for more info!

Strategic Decision: To Litigate or Not?

A case against the U.S. government is a strategic decision. A preliminary case scan is essential: which costs are recoverable and what are the limitations?

Key points to remember:

No automatic refund: Washington will not send you a cheque—you must take action.
Individual cases vs. Class Action: Due to the wide variety of products (HS codes), experts expect most companies will need to file individual lawsuits to recover duties.
Liquidation status: Timely check the status of your customs entries to avoid the expiration of your rights.

How TCM Belgium and TCM Group Support You

TCM Belgium is part of TCM Group, active in 150+ countries—including the U.S.—with over 35 years of expertise in international B2B, B2C, and B2G recovery.

We offer:

A single point of contact in Belgium
Local TCM partners in every relevant U.S. state
Expertise across all industries
“No cure, no pay” for amicable recovery worldwide
Both amicable and legal support
International coordination of complex cross‑border cases

Reclaiming unlawfully paid import duties is not traditional debt collection, but it fits perfectly with our mission: helping companies recover money they are rightfully owed—worldwide.

Save the Date: 22 April 2027

On 22/04/2027, TCM Belgium welcomes the global TCM Group to Belgium. A unique opportunity to speak directly with our partners from the U.S. and other countries about local debt recovery. More information will follow soon!

Would you like assistance recovering funds in the U.S.?
Contact us via the contact form or by email at s.dereze@tcm.be!