29 April 2026

IEEPA Duty Refunds & Customs Trade Policies | Americas

IEEPA Duty Refunds Now in Process

On April 20, U.S. Customs and Border Protection (CBP) began accepting duty‑refund requests from importers seeking refunds for now‑illegal IEEPA (International Emergency Economic Powers Act) tariffs collected between February 4, 2025, and February 23, 2026. While the refund process is expected to take several weeks, Mainfreight, Inc. has worked diligently with clients to ensure the required setups are in place within U.S. Customs’ web portal, the Automated Commercial Environment (ACE). To date, we have submitted numerous refund requests on behalf of several clients and have guided others through the ACE setup process with U.S. Customs. We are closely monitoring the progress of these refunds and will continue to provide updates as trade conditions warrant.

For information on how to apply for refunds using the ACE system, please visit:
https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds

Customs Trade Policies: What to Expect Going Forward

The Trump administration has announced upcoming tariffs of up to 100% on patented pharmaceuticals and their related ingredients, with implementation expected to begin in mid‑summer 2026. In addition, several investigations under Section 301 of the Trade Act of 1974 are currently underway, examining structural excess capacity and manufacturing production across 16 major economies. Section 301 is used to address foreign government acts, policies, or practices that are considered unjustifiable, unreasonable, or discriminatory, and that burden or restrict U.S. commerce.

According to the Office of the United States Trade Representative (USTR), these investigations will assess whether the identified trading blocs or countries maintain practices that unfairly disadvantage U.S. commerce. The economies subject to investigation include China, the European Union, Singapore, Switzerland, Norway, Indonesia, Malaysia, Cambodia, Thailand, South Korea, Vietnam, Taiwan, Bangladesh, Mexico, Japan, and India.

While the specific sectors under review and the outcomes of these investigations have not yet been finalized, it is expected that additional tariffs will be the chosen remedy. Mainfreight will continue to monitor developments closely and keep clients informed as these investigations progress.