IEEPA Duty Refund Update
by Stephanie Buka, Government Affairs Manager Apr 18, 2026

Recent legal developments surrounding tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have created potential opportunities for certain importers to recover duties previously paid. For PRINTING United Alliance members—many of whom rely on globally sourced inputs such as paper, inks, substrates, and equipment—understanding the scope and limitations of these potential refunds is critical. While the ruling may offer financial relief in specific circumstances, it also introduces complexity in determining eligibility, documentation requirements, and the practical likelihood of recovery.

Importantly, tariff refunds are not universally available across the supply chain. Refund eligibility is generally limited to importers of record that directly paid duties under the invalidated IEEPA framework; downstream buyers, including many print service providers and converters, are typically not eligible to claim refunds. Additionally, not all tariffs are affected. Duties imposed under authorities such as Section 301, Section 232, and antidumping or countervailing duty regimes remain in place and are not eligible for recovery through U.S. Customs and Border Protection (CBP) processes tied to IEEPA. Even within potentially eligible entries, factors such as duty drawback claims, reconciliation filings, and overlapping trade programs may complicate or preclude recovery.

To pursue a successful refund, importers must meet two core requirements: demonstrating that the tariffs were paid under the invalidated IEEPA authority and substantiating that the amounts claimed are accurate and fully supported. U.S. Customs and Border Protection is expected to closely scrutinize claims, with particular attention to classification, valuation, and country-of-origin data. As a result, maintaining complete and consistent documentation is essential—especially for liquidated entries, where the evidentiary burden is higher.

Given the complexity and fact-specific nature of these claims, Alliance members are strongly encouraged to consult with their customs broker and/or legal counsel to evaluate their specific circumstances and determine the most appropriate path forward. This document outlines the key considerations, limitations, and practical steps for navigating the tariff refund landscape: IEEPA Refund Update 4.15.26

International Legislation Sourcing
Stephanie Buka Government Affairs Manager
Hire This Expert

Stephanie Buka is the Government Affairs Manager for PRINTING United Alliance. In this role, she supports Ford Bowers, CEO, the Government Affairs team, and coordinates efforts with contracted lobbying firm, ACG Advocacy. Buka is the chief editor of the Industry Advocate newsletter. She is responsible for advocacy campaigns, policy analysis, strategy development and team leadership, all aimed at promoting the Alliance's legislative agenda. She is also responsible for the administration of the Alliance's political action committee, PrintPAC.

Prior to joining the Alliance, Buka served as a senior legislative researcher, and later as a constituent services coordinator, for the 15-member legislative body representing 1.3 million residents of Allegheny County, Commonwealth of Pennsylvania. In addition to drafting legislation and addressing constituent concerns, Buka cultivated strong relationships with appointed and elected officials at the local, state, and federal levels of government.

Buka holds a master’s degree in Public Policy and Management from the University of Pittsburgh, Graduate School of Public and International Affairs (GSPIA). She also earned a master's degree in Criminology from Indiana University of Pennsylvania, along with a Certificate in Forensic Science and Law from Duquesne University.

Related Content

Corporate Transparency Act Relief Gains Momentum in Congress

PRINTING United Alliance continues to monitor developments related to the Corporate Transparency Act (CTA) and its Beneficial Ownership Information (BOI) reporting requirements, which have created significant concern for many small and closely held businesses across the printing industry. The CTA’s reporting mandate represented another administrative burden on companies focused on serving customers, investing in equipment, and growing their businesses.

Congress Considers National Data Privacy Framework

On April 21, 2026, lawmakers introduced H.R. 8413, the Securing and Establishing Consumer Uniform Rights and Enforcement over Data Act, also known as the SECURE Data Act of 2026, a comprehensive federal privacy proposal that would create new national standards for how non-financial businesses collect, use, store, and share consumer data. The bill would give the Federal Trade Commission (FTC) an expanded role in overseeing data privacy practices across the U.S. economy.

New Federal Legislation Aims to Bring Clarity to Recycled Content Claims

A bipartisan group of U.S. lawmakers has introduced the Recycled Materials Attribution Act (RMAA) in February 2026, which is a significant step toward modernizing how recycled content is defined and communicated across the country. Backed by the Recycling Leadership Council (RLC), the legislation seeks to establish clear, consistent federal standards for recycling and recycled content marketing claims.
}