VAT & indirect tax
Indirect taxes need careful planning as they make up an ever-larger part of the tax take
U.S. Supreme Court Overturns Trump’s Tariff Increases: Implications for Importers
5 March 2026
There has been a notable development in the United States regarding the emergency import tariffs introduced in 2025 by President Trump.
The U.S. Supreme Court has ruled that the tariff increases were not lawfully implemented, a decision that could open the door for importers to pursue refunds of duties paid under those measures.
What this means in practice is still taking shape. Although the ruling points to potential refund opportunities, the legal framework and administrative process for making claims remain unclear. U.S. authorities have yet to outline how any applications should be submitted, and further direction is expected.
Forvis Mazars US has issued an initial communication summarising the ruling and its possible consequences, which may be a helpful starting point for understanding the current position.
Supreme Court: IEEPA Tariffs Invalid | Forvis Mazars US
What next?
We recommend that any businesses that paid increased tariffs monitor developments closely, as further guidance on potential refund mechanisms is expected in the coming months.
Our Indirect Tax experts would be happy to discuss the position. Alternatively, you may also use the contact form in the link above to connect directly with our U.S. advisors.
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Pauline Bulmer Leeds