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US tariff refunds move closer as customs systems adapt to process large-scale repayments

The process of refunding tariffs to US importers is beginning to take shape following the Supreme Court’s decision to strike down duties imposed under emergency powers. 

US Customs and Border Protection (CBP) is developing a dedicated system within its Automated Commercial Environment to handle what is expected to be one of the largest refund exercises undertaken by the agency.

The process is being designed around four key stages: claim submission, automated validation and recalculation of duties, review and liquidation, and final refund payment. Importers will be required to submit detailed entry data, which the system will validate before calculating the amounts owed and issuing repayments electronically.

Although progress is being made, the scale of the task remains considerable. Tens of millions of entries are potentially affected, and the volume of data required means the process cannot be implemented immediately. Current timelines suggest the system will take several weeks to become fully operational, with further updates expected as development continues.

Data requirements will increase scrutiny on historical entries

The refund process will require importers to provide a comprehensive dataset covering entries where tariffs were paid. This includes classification details, country of origin, entry numbers, duty amounts and supporting documentation.

As a result, the process is likely to do more than simply return funds. By consolidating this level of information into a single submission, it effectively creates a detailed audit trail of past imports.

For businesses, this increases the importance of data accuracy and consistency. Any discrepancies in classification, valuation or origin could trigger further review, potentially extending timelines or leading to additional compliance checks.

Despite the scale of the opportunity, readiness across the importing community remains relatively low.

Only a small proportion of eligible importers have completed the necessary setup to receive refunds electronically. Until this process is finalised, any payments issued may be rejected, delaying recovery of funds.

At the same time, recent changes to US customs requirements mean that more detailed shipment information is already being requested earlier in the import process. Combined with the refund requirements, this is increasing the administrative burden on importers.

Submitting claims without fully validating the underlying data may expose businesses to additional scrutiny. Conversely, delaying preparation could result in slower access to funds once the system becomes fully operational.

This creates a balance between speed and compliance, where careful preparation is likely to be the most effective strategy.

Technology and expertise will play a critical role

Given the volume of entries and the level of detail required, technology is expected to play an increasingly important role in managing the process.

Automated systems can help organise entry data, validate submissions and identify inconsistencies before claims are filed. At the same time, experienced customs oversight remains essential to ensure that filings are accurate and aligned with regulatory requirements.

For many importers, this combination of technology and expertise will be key to navigating what is likely to be a complex and closely monitored process.

The tariff refund process presents a clear financial opportunity, but it also requires careful handling of data, compliance and submission timing.

Metro combines its US presence, local customs brokerage expertise and advanced systems, including its AI and machine-learning powered CuDoS platform, to support the CBP refund process - helping customers prepare accurate, compliant claims.

If you want to understand what you may be owed and how to approach the refund process with confidence, EMAIL Andrew Smith, Managing Director at Metro, to discuss how Metro’s US customs team can support your submission strategy.

Supreme Court

U.S. Tariff ruling resets importing landscape

In a decision that reshapes the mechanics of U.S. trade policy, the U.S. Supreme Court has curtailed the use of emergency powers to impose broad import tariffs. 

The outcome is not the removal of tariffs, but a shift in how they are applied and a potential window to recover previously paid duties.

On 20 February, the U.S. Supreme Court ruled that President Trump did not have authority under the International Emergency Economic Powers Act (IEEPA) to impose sweeping “reciprocal” tariffs on general imports, including duties affecting EU and UK exports.

The Court determined that tariffs constitute taxation and therefore require clear Congressional approval. As a result, tariffs introduced solely under that statute are no longer legally supported.

However, the ruling does not eliminate U.S. tariffs altogether. It narrows the legal pathway through which they can be introduced.

Existing programmes remain fully active:

  • Section 301 tariffs addressing unfair trade practices
  • Section 232 national security tariffs
  • Section 201 safeguard measures

Replacement tariff: Section 122 Global Surcharge

In response to the ruling, the U.S. administration introduced a 10% global import surcharge under Section 122 of the Trade Act, effective 24 November.

Unlike the invalidated emergency tariffs, Section 122 is legally defined and time-limited:

  • Maximum duration: 150 days (unless extended by Congress)
  • Maximum rate: 15% (currently set at 10%)
  • Intended purpose: short-term balance-of-payments stabilisation

The UK continues to seek clarity on whether it will remain at 10% under its previously negotiated arrangement, should the global rate rise toward 15%. At present, the majority of existing UK–US trade measures – including sector-specific arrangements on cars, steel and pharmaceuticals – are not expected to change.

The EU has placed elements of its own U.S. tariff understanding on hold pending further developments.

Refund recovery: a potential opportunity

The more immediate operational issue concerns duties already paid under the invalidated measures. Businesses are expected to pursue substantial refund claims, potentially exceeding $200bn.

Depending on entry status, recovery mechanisms may include:

  • Post-summary corrections for unliquidated entries
  • Formal protests submitted within statutory deadlines
  • Litigation before the U.S. Court of International Trade for older entries

Full procedural guidance has yet to be published by federal agencies. Nevertheless, importers should begin preparing documentation immediately, including:

  • Identification of affected entries
  • Verification of duty payments
  • Coordination of any drawback claims
  • Preservation of statutory deadlines

Customs compliance in this environment is no longer routine administration; it has become a matter of financial risk management and cash recovery strategy.

How Metro can support you

Metro is closely monitoring federal guidance, reviewing agency communications and assessing operational implications across customs entry processes.

We recommend that businesses trading with the United States initiate an internal review of potentially affected entries without delay. Our U.S. customs specialists can help assess exposure, identify recovery pathways and support documentation preparation to protect your position.

As further clarity emerges, we will continue to provide timely updates and practical guidance.

EMAIL Andrew Smith, Managing Director, to learn how Metro can help you review your refund situation, mitigate new tariff regime, and protect your supply chain from volatility.

Blanking is biting

Blanked sailings surge as congestion and reliability continue to constrain capacity

Container shipping capacity remains under pressure as carriers increase blanked sailings, schedule reliability weakens and port congestion ties up vessels across key gateways.

According to maritime researchers Drewry, 136 sailings were cancelled in February across the transpacific, Asia–Europe and transatlantic trades, a 122% increase compared with January. The surge coincides with the traditional Lunar New Year slowdown, as carriers anticipate a seasonal contraction in export volumes from Asia.

The majority of blanked sailings are concentrated on the transpacific eastbound route. While cancellations are expected to ease in March, with only 53 blank sailings currently announced, February’s reductions represent a material short-term withdrawal of capacity from the market.

Reliability slips back

Schedule reliability also deteriorated in December. Global on-time performance fell by 1.2 percentage points month-on-month to 62.8%, the second-lowest reading since May. 

Average vessel delay increased to 5.04 days, the second-highest level since April.

While reliability remains 9% higher year-on-year, performance across the major carrier groups remains uneven. Maersk recorded 76.7% schedule reliability in December, followed by Hapag-Lloyd at 75.2%. Eight of the top 13 carriers operated within the 50–60% range, while Wan Hai recorded 47.8%.

Alliance performance also diverged. In November and December, Gemini Cooperation achieved 92.3% reliability across all arrivals, compared with 73.5% for MSC and 58.8% for Ocean Alliance.

Lower reliability effectively reduces usable capacity. Late arrivals compress schedules, extend port stays and create knock-on disruption across subsequent rotations.

Northern Europe congestion continues

Port congestion continues to tie up vessels, particularly across Northern Europe. Winter weather has reduced terminal productivity in Antwerp, Hamburg and Rotterdam, with berth delays of three to five days reported. Le Havre is experiencing delays of up to eight days following temporary terminal closures.

Yard utilisation levels remain elevated across major European hubs, including UK ports. London Gateway and Southampton are reporting intermittent delays of one to two days, while Felixstowe has seen delays of up to five days.

Operational disruption is also reported in Poland, where snow and frozen equipment have affected both port and inland transport productivity.

Analysts estimate that congestion can effectively absorb around 6% of the global fleet at any given time, limiting available vessel supply.

Outlook remains challenging

Despite a global order-book equivalent to 34% of the existing fleet, the highest level since before the financial crisis, effective capacity remains sensitive to operational constraints.

Sea-Intelligence forecasts structural overcapacity could approach 10% by 2027, even when factoring in slow steaming, congestion, Red Sea diversions and scrapping of older tonnage.

In the near term, however, blanked sailings, reliability slippage and port congestion continue to determine how much capacity is actually available to shippers, regardless of headline fleet growth.

Metro’s sea freight team continuously model the potential impact of blank sailings, so we can secure space, optimise routings and build contingency plans around our customers’ specific flows.

By sharing your forecasts and critical SKUs early, we can ring-fence capacity, minimise disruption and shield you from service disruption and last-minute surcharges.

EMAIL Andrew Smith, Managing Director, today to arrange a strategic review and lock in the resilience you need for 2026 and beyond.

US winter storm

US winter disruption ripples through truck, rail and intermodal networks

Severe winter weather across the United States has triggered the sharpest short-term trucking spot rate spike in more than three years, with disruption now filtering upstream into inland rail and intermodal hubs.

Snow and ice blanketing large parts of the eastern US drove a 40% week-on-week increase in spot market load posts. Dry-van spot rates climbed 11 cents in seven days, the steepest weekly rise since early 2021, while temperature-controlled (reefer) capacity jumped 15 cents week over week as shippers scrambled for freeze protection.

Unlike previous disruption events, the system now has less “buffer” capacity. Market reaction to the latest storm has been more severe than that seen after Hurricane Helene in September 2024, when spot loads rose 17% and rates increased just 4 cents week over week.

With tighter latent capacity, even short-lived weather events are producing outsized pricing swings.

Structural factors could extend pressure

January manufacturing data from the Institute for Supply Management moved back above the 50 baseline into expansion territory for the first time in more than a year, fuelling speculation that the freight recession may be bottoming out.

At the same time, federal enforcement activity around non-domiciled commercial driver’s licences (CDLs) and English-language proficiency requirements is reportedly pushing shippers towards asset-based carriers with company drivers. That shift could reduce available independent capacity, adding structural support to contract and spot rate increases, particularly as the spring produce season approaches.

If reefer markets tighten sharply during produce season, rate pressure is likely to cascade into dry-van networks, making elevated pricing more durable through 2026.

Rail and intermodal congestion follows the storm

While Class I rail line-haul performance has largely normalised, disruption has migrated inland. Rail terminals including Memphis, Chicago and Cincinnati are now experiencing post-storm congestion.

At key inland hubs, container availability times have doubled from around one day to two days. Data from technology provider E-Dray shows that average availability at Union Pacific’s Memphis terminal rose from 0.7 days pre-storm to 2.9 days after the event.

Transit times between Kansas and Illinois spiked to nearly 80 hours before easing to around 35 hours. Mississippi–Illinois transits briefly doubled to 19 hours before settling closer to 10 hours.

Drivers report waiting up to five hours inside terminals, missing delivery windows and triggering demurrage exposure. The issue is not chassis shortages but crane and yard capacity constraints in freezing conditions.

Union Pacific’s decision to levy “flip fees” for lifting containers from stacks, a charge not typically applied by other North American Class I railroads or major US ports, has added further cost pressure for drayage providers, costs that are not being absorbed by cargo owners.

What this means for importers and exporters

For international shippers moving freight into and out of the US, the key risk lies in the inland leg:

  • Higher US trucking spot rates can quickly erode landed-cost assumptions.
  • Intermodal congestion extends container dwell time and increases demurrage and detention exposure.
  • Reefer market tightening during produce season could distort both temperature-controlled and dry-van pricing.
  • Inland rail volatility can delay export positioning, affecting vessel cut-offs and schedule integrity.

Weather-related disruption may ease, but reduced capacity buffers mean price and service volatility can persist longer than the storm itself.

How Metro supports shippers through US inland volatility

Metro works with importing and exporting customers to reduce exposure to short-term inland shocks through:

  • Pre-planned multimodal routing strategies
  • Secured trucking and intermodal capacity with vetted asset-based partners
  • Active dwell-time and demurrage monitoring
  • Early visibility of rail terminal congestion
  • Contingency planning ahead of seasonal inflection points such as produce season

In volatile inland markets, control and foresight matter as much as headline freight rates.

If your US supply chain is exposed to trucking or intermodal risk, EMAIL our managing director, Andrew Smith, to learn about building resilience into your routing strategy, before the next disruption hits.