Do Importers Have to Pass IEEPA Refunds to Their Customers?

Many importers passed tariff costs on to customers, sometimes as a separate "tariff surcharge." Now that IEEPA duties are being refunded, some of those customers want their share.

Is there a law requiring it?

We found no federal statute that requires an importer to pass an IEEPA refund on to its customers. Whether a customer can recover depends on contracts and on state law claims, which courts are now deciding.

The lawsuits

• By late March 2026, Bloomberg Law counted more than 17 consumer suits, most against FedEx, plus UPS, Costco, and others. The main claim is unjust enrichment.
• By late July 2026, the law firm Thompson Coburn reported more than 100 putative class actions in at least 30 federal districts, against retailers and carriers, claiming unjust enrichment and state consumer protection violations.
• Commentators note that suits over separately billed tariff charges look stronger than suits over general price increases.
• FedEx and UPS announced they would return refunds to customers who paid tariff charges.

Business customers and contracts

Business buyers may have contract claims, for example under price adjustment, cost-plus, or most-favored-customer clauses, or the implied covenant of good faith. The answer depends on the contract language.

What to review now

• Did you bill a separate tariff or duty surcharge, and to whom?
• Do customer contracts include price adjustment or cost pass-through terms?
• Did you promise, in writing or on your website, to return refunds?
• Keep records linking refunds to the entries and invoices involved.

What this means for importers

A refund may not be entirely yours to keep. Talk to an attorney before deciding what to do with refunds tied to surcharges you billed.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.