Case Study

IEEPA Tariff Recovery: National Retailer

How we recovered overpaid supplier tariff costs following the 2026 Supreme Court IEEPA ruling: who's owed money, how the refund actually flows, and the step-by-step approach we ran for a national retailer.

By Daly Place · Winters Procurement · November 2026

Why this opportunity exists

Many procurement organizations absorbed supplier price increases during 2025 that were driven, at least in part, by IEEPA tariffs. Following the Supreme Court's February 2026 ruling, up to $175 billion in IEEPA duties became potentially subject to refund.

Here's the catch: in many cases that refund flows to the supplier, because the supplier was the importer of record, not the customer who ultimately absorbed the higher price. The money does not come back to you automatically. Someone has to go get it.

That creates a one-time window. By identifying tariff-related price increases and working with suppliers to reconcile refunds, companies can recover value that would otherwise quietly stay in the supply base. The five-step process below is exactly what we ran on a live national retail engagement.

Built on a live engagement, not a theory

A large national retailer with tariff-related price increases dispersed across hundreds of suppliers and thousands of transactions, with no centralized view of exposure.

300+
parts reviewed for tariff-related increases
$30M+
estimated commercial exposure sized
70
suppliers contacted for recovery
80%
received as cash recovery

As of November 2026. Supplier commitments are generally contingent on refund receipt.

Who this is for

You likely have meaningful exposure if you purchase imported products, or domestically manufactured goods containing imported components:

  • Retail & consumer goods: apparel, footwear, furniture, home goods, electronics, toys
  • Food & grocery: coffee, seafood, cheese, wine and spirits, plus the glass, cans and plastic it ships in
  • Manufacturing & industrial: components and subassemblies, machinery and spare parts, fasteners, circuit boards, PPE
  • Automotive & aftermarket: replacement parts, tires, wire harnesses, batteries
This service is offered via Adair

See whether your business is owed a refund

Winters Procurement's IEEPA tariff-recovery work is now delivered through Adair & Company. Reach out and the team will help you size your exposure and start the recovery.

Winters Procurement is not a customs broker, law firm, tax advisor, or accounting firm. The approach described here is a commercial procurement framework and does not constitute legal, customs, tax, or accounting advice. Refund eligibility, filing rights, deadlines, contractual obligations, and accounting treatment vary by organization and transaction.